Aitor Ruiz de Alegría General Álava, 20 Partner 01005 Vitoria (Spain) Vitoria +34 94 514 51 18 aitor.ruiz.de.alegria@garrigues.com +34 94 514 51 91 Mergers & Acquisitions Tax Family Business Experience Aitor Ruiz de Alegría is a partner in the Firm’s Vitoria Tax department, where he has spent his entire professional career following a period at Arthur Andersen. Specializing in tax law, he has taken part in an array of corporate transactions, restructuring processes at corporate groups, wealth tax design and planning and M&A transactions. He has participated in various asset reorganization processes at family groups, advising on handover planning at numerous family companies. Moreover, he has broad experience in providing tax advisory services to real estate companies and serving as a representative for taxpayers in numerous inspection proceedings. He is a regular speaker at seminars and conferences organized by the Firm and various specialist centers (Asociación para el Progreso de la Dirección -APD-, Sindicato Empresarial Alavés –SEA-,Club de Marketing de La Rioja, Federación de Empresarios de La Rioja, Álava and La Rioja Chamber of Commerce) on tax legislation. Member of the Basque Country Economists’ Association. Academic background Degree in Economics and Business Studies from Universidad de Deusto Master’s Degree in Foreign Trade (Álava Chamber of Comerce)