Mario Cevallos-Zúñiga

Mario Cevallos-Zúñiga



“The only thing we can decide is what to do with the time we have been given.”



Double Degree in Business Administration and Management and Law – University of Extremadura (Sept. 2012 – Jul. 2018).

Law Degree // SICUE Program – San Pablo Ceu University (Madrid, Spain) (Sept. 2017 – Jul. 2018).

Degree in Business Administration // ERASMUS Program – Universidad Atlântica (Lisbon, Portugal) (Sept. 2014 – Jul. 2015).


Double Master’s Degree in Access to the Legal Profession and Business Tax Consultancy (LL.M.) – IE Law School (Sept. 2018 – Jul. 2019).


He is a Lawyer specialized in Tax Law (Double Master in Law and Business Tax Consultancy by IE Law School -LL.M.-), and whose professional career began with his incorporation, in September 2019, as a Lawyer in the Tax Law Department of the Law Firm GTA VILLAMAGNA Abogados (Madrid). From September 2022 he was working at the Law Firm Arttax and Legal (Valencia). And, subsequently, in May 2023, he joined the Tax Law Department of Mavens (Madrid).

Mario specializes in the following areas:

  • In the legal assistance and defense of clients during verification, investigation and collection procedures, economic-administrative and judicial (Contentious-administrative Jurisdiction).
  • In tax legal advice -in order to avoid conflicts and manage the risk with the Tax Administration- in matters of tax residence, family business and tax planning and its limits (avoidance, fraud of law, and anomalous businesses).
  • In tax planning and advice on financing operations, through fiscally attractive vehicles such as Economic Interest Groupings (EIGs), in the cultural, artistic and cinematographic sector. In particular, its lawful tax planning and its limits in the Spanish tax law.
  • In the continuous tax advice -of high added value- both in direct and indirect taxation to Family Groups, Large Estates and Private Clients (national and international).

he is a member of the Madrid Bar Association.

  • Carta tributaria (Wolters Kluwer). Opinion Review No. 92, 2022: “The incidence of temporary absences in the determination of the autonomous tax residence” – Analysis of the Judgment of the Supreme Court, Third Chamber, Contentious-Administrative, 2nd Section, of May 3, 2022 (Appeal No. 3685/2020).


  • Elaboration (co-author) and design of Alerts -monthly and specific-, Reviews and Tax Notes published by the firms in which Mario has worked.