Abelardo Delgado

Abelardo Delgado Pacheco is a former tax inspector with the Spanish tax authority (currently on leave). Between 1982 and 1984 he exercised his functions at the Spanish Directorate-General for Taxation. From November 1984 to December 1989, he held different positions in various sub-directorates of the Ministry of Economy and Finance. First, he served as secretary-general of the Directorate-General for Financial and Tax Inspection, which later in 1987 became the Sub-Directorate for Legal Organisation and Legal Assistance (appointed by Order of 24 February 1987, published in the Official State Gazette on 18 March).

In July 1988, he was named head of the Technical Cabinet of the Secretary-General of Finance by Order of 13 July 1988 (published in the Official State Gazette on 23 July), serving in that position until December 1989.

Between January 1990 and December 1994, he held various high-ranking positions in the Ministry of Economy and Finance. He was appointed director-general for tax collection by Royal Decree 1611/1989, of 29 December (published in the Official State Gazette on 30 December) and, later, director of the tax collection department of the Spanish Tax Authority by Resolution of 2 January 1992 (published in the Official State Gazette on 3 January),

In 1993, he was named director-general of the Spanish Tax Authority by Royal Decree 1445/1993, of 27 August (published in the Official State Gazette on 28 August). stepping down the following year by Royal Decree 1815/1994, of 2 September (published in the Official State Gazette on 3 September).

Since January 1995, he has been a practicing lawyer. In November 1999, he joined Garrigues, Abogados y Asesores Tributarios, where he is currently of counsel.

He is listed as one of Spain’s leading tax lawyers in publications such as Chambers Global, Best Lawyers, and International Tax Review (Transfer Pricing).

He was a member, until 2012, of the Taxpayer Protection Council, appointed by Ministerial Order EHA/2018/2005 of 17 June (published in the Official State Gazette on 30 June).

He was one of the independent experts proposed by Spain to the advisory committee provided for in the EU Arbitration Convention on transfer pricing.

Abelardo Delgado Pacheco is a member of the Madrid Bar Association and the Spanish Association of Tax Advisers (AEDAF).