Ana Garcia Montoya

Ana Garcia Montoya leads BMC’s tax department with over 15 years of experience in high-level tax advisory. Before joining the firm, she built her career in the tax division of one of the Big Four audit and consulting firms, where she specialised in structuring cross-border transactions and managing the tax compliance of multinational groups. That background gave her deep command of the Spanish tax system and the double tax treaty frameworks applicable to clients originating from Europe, Latin America, and North America.

On the international tax side, Ana has designed and overseen transfer pricing structures for groups with entities across multiple jurisdictions, ensuring alignment between the group’s internal policy and the AEAT’s documentation requirements. Her experience with binding rulings and advance pricing agreements (APAs) with the Spanish tax authority makes her a go-to adviser when clients need legal certainty before executing a transaction or internal reorganisation.

One of her most sought-after specialisms is the application of the special expatriate regime — widely known as the Beckham Law — to senior executives and high-profile professionals relocating to Spain. She has handled dozens of these cases, coordinating the filing with home-country implications and designing tax-efficient compensation structures for each client. She also regularly advises on ETVE holding structures (entities holding foreign securities) and on the taxation of non-residents investing in real estate or financial assets in Spanish territory.

Her defining characteristic as a tax adviser is a proactive stance: Ana works side by side with clients during the planning phase, not just at the compliance stage, to surface optimisation opportunities before transactions crystallise. She participates regularly in DAC regulatory update programmes and international tax forums organised by professional associations, allowing her to anticipate legislative shifts early enough for clients to adapt their structures well ahead of enforcement deadlines. This forward-looking approach has repeatedly saved clients from the cost and disruption of reactive restructurings triggered by regulatory changes they were not prepared for.