LONRAC LEGAL is a law firm, founded by Fernando Rey, that provides legal advice to business and family groups with a specialization in tax and corporate and M&A law.

The client is the center of our activity based on understanding its business, its interests and its multiple objectives.

Founding Partner

After 36 years of professional experience at Garrigues, 23 of them as managing partner of Catalonia, Aragón and the Balearic Islands, I decided to start my own professional project.

I am a lawyer specialized in Tax and Corporate and M&A Law, having participated in numerous M&A transactions and in global advice to family groups.

Member of various advisory councils of family businesses.

Professor at ESADE (Ramon LLull University) from 1994 to 2010. Senior Business Management Program (PADE) at IESE.

Co-author of several textbooks: “Tax Law Manual”, published by Editorial CISS; “The Corporate Operations of Structural Modification” edited by Tirant lo Blanc; “Comments to the New Personal Income Tax Law”, edited by Marcial Pons; “Accounting and Consolidation Manual”, edited by Aranzadi; and “The taxation of Real Estate Transactions”, edited by Marcial Pons.

During my professional career, I have tried to manage my teams with a concrete methodology of working and providing legal services focused on honesty, trust, the search for excellence and trying to exceed clients’ expectations.

We provide advice in Spanish, Catalan and English.

Areas of practice

Corporate and M&A Law

We advise, from a legal standpoint, in all types of transactions for the sale of companies and/or assets, mergers and/or spin-offs, venture capital investments, development of “start-ups”, shareholder agreements and family protocols, among others, including the ability to coordinate multidisciplinary and international teams. We can advice both buyers and/or investor or sellers, the company itself or its management team.

Likewise, we advise on the preparation and negotiation of any business collaboration or joint-venture agreements, both in their contractual and corporate aspects, at a national or international level.

Tax Law

Advice on personal taxation (Personal Income Tax, Wealth Tax and Inheritance and Donation Tax) of family businesses and groups of companies. Contentious tax advice (including before the Economic Administrative Courts and Courts of Justice).

Specialization in business planning and reorganization in mergers, spin-offs, exchange of securities or contribution of assets, as well as in the various alternatives for generating cash in the individual partners of business groups.

We advise companies or individuals in the processes of buying and selling companies or assets (productive units, real estate, intangibles, etc.), seeking their fiscal optimization.

We design flexible remuneration systems, implementing medium and long-term incentives for executives.