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Garrigues

José Manuel Cardona

José Manuel Cardona

Partner

Expertise

  • Tax
  • Tourism And Hotels
  • Banks And Savings Banks

WSG Practice Industries

Activity

Profile
Tax advisor at Ribas y Asociados from 1987 to 1989.
Joined the Barcelona office of Garrigues Abogados in 1991. From September 1992 to date he has worked as a lawyer and tax advisor at the Palma de Mallorca office and has been Partner in Charge of the Palma de Mallorca office since 1995.
He holds the position of Secretary to the Board of Directors of leading Balearic Islands companies.
He is a member of the Garrigues Abogados y Asesores Tributarios Hospitality and Tourism Department, providing specific tax and legal advisory services to the tourism industry.

Joined firm:1991, Barcelona (Spain)

Bar Admissions

Balearic Bar Association. Círculo de Economía de Mallorca (Mallorca Business Association).

Education

Degree in Law, Universidad de las Islas Baleares (1982-1987).
Master’s Degree in Corporate Tax Advisory Services, Instituto de Empresa (graduated in 1990).
Areas of Practice

Banks And Savings Banks | Tax | Tourism And Hotels

Professional Career

Seminars

Regularly participates as organizer and speaker at seminars and conferences, and writes doctrinal articles for the press, the most noteworthy of which in the last two years are as follows: Speaker at the Seminar on Taxation in the Hotel Industry (Barcelona, March 2003). Speaker at the Seminar on the Reform of Personal Income Tax and Salary Systems (Palma de Mallorca, March 2003). Speaker at the Seminar on 2002 Fiscal Year-End and Tax Revaluation for Companies (Palma de Mallorca, November 2002). Speaker at the Seminar on the Legal and Tax Aspects of the Tourism Industry (Barcelona and Palma de Mallorca, April 2003). Speaker at the Seminar on the Family Business and the 2003 Tax Reform (Palma de Mallorca, February 2003). Speaker at the Conference on the Taxation of the Tourism Industry organized by Instituto de Fomento Empresarial (Institute for Business Development) (Madrid, January 2003). Speaker at the Seminar on Legal and Tax Aspects of the Internationalization of the Tourism Industry (Palma de Mallorca, June 2002).

Professional Activities and Experience

Teaching Experience

Assistant lecturer in tax on the Master’s Degree in Business Administration at CEFEM (1994-1998), Palma de Mallorca.


Articles

What's Hotel Management and What's Not (Despite Appearances)?
Garrigues, July 2018

Much has been written about hotel management contracts, their legal nature and their place within the different contractual arrangements available under Spanish law. Nevertheless, in our professional lives we too often encounter contracts that include clauses or use descriptions or definitions that collide head-on with how those contracts should actually be framed...

Additional Articles

Regularly participates as organizer and speaker at seminars and conferences, and writes legal articles for the press, the most noteworthy of the last two years being (*):
Speaker at the Seminar on Taxation in the Hotel Industry (Barcelona, March 2003).
Speaker at the Seminar on the Reform of Personal Income Tax and Salary Systems (Palma de Mallorca, March 2003).
Speaker at the Seminar on 2002 Fiscal Year-End and Tax Revaluation for Companies (Palma de Mallorca, November 2002).
Speaker at the Seminar on the Legal and Tax Aspects of the Tourism Industry (Barcelona and Palma de Mallorca, April 2003).
Speaker at the Seminar on the Family Business and the 2003 Tax Reform (Palma de Mallorca, February 2003).
Speaker at the Conference on the Taxation of the Tourism Industry organized by Instituto de Fomento Empresarial (Madrid, January 2003).
Speaker at the Seminar on Legal and Tax Aspects of the Internationalization of the Tourism Industry (Palma de Mallorca, June 2002).

(*) originally given in Spanish. For further information, see Spanish version of CV.


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