Specialized in carrying out merger processes, as pecialty that covers both the legal-corporate field and the regulatory-fiscal field. Regarding the normative-fiscal aspect, it is relevant to point out that as of 2018 and in particular in 2021, the fiscal regulatory framework became very complex, due to the fact that in addition to the normativity contained in the fiscal laws, certain verifications and confirmations that the Tax Authority must carry out prior to the approval of the corresponding Mergers