About us

3.0 Lawyers and Tax Advisers has highly qualified staff with expertise in commercial law, corporate law, tax law, new technologies and litigations.

Experience has shown us that each case has different legal implications. Consequently, the work methodology employed by 3.0 Lawyers and Tax Advisers includes a multidisciplinary analysis of all matters entrusted to us.
Bridging gaps, working in “partnership” and a detailed knowledge of our clients allow us to provide efficient solutions that satisfy their legal needs.
We have an optimistic vision of a better future, and we believe in cooperation and collaboration. For that reason 3.0 Lawyers and Tax Advisers allocates 0.7% of its annual turnover to social aid.


Esther Barneda

Commercial, Real Estate, M&A, New Technologies and Intellectual Property.

Laura Lamas

Tax Law, M&A, Family Business, Successions

Andrea Valdivieso

Tax Law, Successions, Tax and Accounting Management

Eva Muñoz

New Technologies and Intellectual Property, Data Protection

Eugenio Jover

Technical Accountant

Gianella Calderón



Temporary Tax on Large fortunes

On 28 December 2022, Spanish Law 38/2022, of 27 December, was published in the Official State Gazette (BOE), creating the Temporary Tax on Large Fortunes, as well as other temporary taxes and amending other tax regulations.

Principales Implicaciones Fiscales de la nueva Ley de Startups

El pasado 1 de diciembre de 2022 se aprobó en el Congreso la nueva Ley de fomento del ecosistema de las empresas emergentes, la llamada “Ley de startups”. A continuación, exponemos las principales novedades de naturaleza fiscal que se introducen, cuya vigencia será el próximo día 1 de enero de 2023.

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