José Manuel Peña Pazos General Álava, 20 ??? 01005 Vitoria (Spain) Vitoria +34 94 514 51 18 jose.manuel.pena@garrigues.com +34 94 514 51 91 Mergers & Acquisitions Tax Family Business Experience José Manuel Peña is the partner in charge of Garrigues’ Vitoria-Gasteiz office, which opened at the end of 1992. He transferred from the Bilbao office where he joined the firm in 1986. He has spent his entire professional career in Garrigues and Arthur Andersen. A tax law expert, he has participated in numerous corporate transactions: restructurings of corporate groups and wealth tax planning processes, M&A transactions, provision of advice on structured financing procedures. Member of Garrigues’ Family Business Department and has participated in various wealth reorganizations of family groups and provided advice on succession planning for numerous family businesses. Secretary to the boards of directors of various companies in Álava and Castilla y León. Regular speaker at seminars and conferences organized by the firm and various specialist centers ( Asociación para el Progreso de la Dirección -APD-, Fundación Laboral San Prudencio, Club de Marketing de La Rioja, Federación de Empresarios de La Rioja , Chambers of Commerce of Álava, Burgos and La Rioja). Author of several articles and collaborative works in publications specializing in corporate restructurings from a tax perspective and in family business matters. Member of Vizcaya Bar Association since 1986 and registered on the Official Auditors’ Register (R.O.A.C.). Academic background Degree in Law form Universidad de Deusto. Master’s Degree in Business Administration (MBA), Escuela Superior de Administración y Dirección de Empresas (ESADE), Barcelona.