{"id":4673,"date":"2025-12-18T15:00:00","date_gmt":"2025-12-18T14:00:00","guid":{"rendered":"https:\/\/www.villena-abogados.com\/team\/rafael-villena-civera\/"},"modified":"2026-10-03T22:30:14","modified_gmt":"2026-10-03T20:30:14","slug":"rafael-villena-civera","status":"publish","type":"page","link":"https:\/\/www.villena-abogados.com\/en\/team\/rafael-villena-civera\/","title":{"rendered":"Rafael Villena Civera"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4673\" class=\"elementor elementor-4673 elementor-3374\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-93e1050 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"93e1050\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e83e813\" data-id=\"e83e813\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-92e7d36 elementor-widget__width-inherit flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-image\" data-id=\"92e7d36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" width=\"900\" height=\"1257\" src=\"https:\/\/www.villena-abogados.com\/wp-content\/uploads\/2026\/01\/rafael-villena-civera-v4.jpg\" class=\"attachment-full size-full wp-image-4537\" alt=\"Rafael Villena Civera\" srcset=\"https:\/\/www.villena-abogados.com\/wp-content\/uploads\/2026\/01\/rafael-villena-civera-v4.jpg 900w, https:\/\/www.villena-abogados.com\/wp-content\/uploads\/2026\/01\/rafael-villena-civera-v4-215x300.jpg 215w, https:\/\/www.villena-abogados.com\/wp-content\/uploads\/2026\/01\/rafael-villena-civera-v4-733x1024.jpg 733w, https:\/\/www.villena-abogados.com\/wp-content\/uploads\/2026\/01\/rafael-villena-civera-v4-768x1073.jpg 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-54c1c99\" data-id=\"54c1c99\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-13ae0d1 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"13ae0d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"title-h5 elementor-heading-title elementor-size-default\">Villena &amp; Asociados<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98d2fc9 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-heading\" data-id=\"98d2fc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Rafael Villena Civera<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9645fbc flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"9645fbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p>Legal, Commercial and Tax Advice<\/p>\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e5f912 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-thegem-quoted-text\" data-id=\"5e5f912\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;thegem_elementor_preset&quot;:&quot;style-1&quot;}\" data-widget_type=\"thegem-quoted-text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"gem-quote gem-quote-style-1 default-background\">\n\t<blockquote class=\"gem-text-output\"><p>Specialist in corporate and private client tax advice, with experience in the planning of structures with an international component.<\/p>\n<\/blockquote>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7394961 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-text-editor\" data-id=\"7394961\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p>Email: <a href=\"mailto:rvillena@villena-abogados.com\"> <span style=\"color: #dba66d;\">rvillena@villena-abogados.com<\/span><\/a><\/p>\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df7968d elementor-shape-circle e-grid-align-left elementor-grid-0 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-social-icons\" data-id=\"df7968d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin elementor-repeater-item-e536e08\" href=\"https:\/\/www.linkedin.com\/in\/rafael-villena-civera-69700b15b\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin<\/span>\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-linkedin\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c9ad1c2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c9ad1c2\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b5280a7\" data-id=\"b5280a7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1492142 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1492142\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-thegem\"><div class=\"elementor-row\">\r\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-53654f8\" data-id=\"53654f8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6602ae3 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"6602ae3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p><strong>Rafael Villena Civera<\/strong> specialises in tax advice to large corporations and in the planning and structuring of family wealth, with a particular focus on the efficient taxation of income, wealth, inheritance and gifts.<\/p>\n<p>He also has extensive experience in corporate restructurings and M&#038;A transactions, advising clients on the efficient organisation of corporate and wealth structures.<\/p>\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49580c1 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"49580c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p>Rafael also advises non-resident individuals and entities on Spanish domestic tax rules and the practical application of double tax treaties, working closely with foreign advisers to ensure a coordinated international strategy and compliance with the relevant rules in other jurisdictions.<\/p>\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-825e522 flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"825e522\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\r\n\t\t\t\t\t\t<p>After more than five years at Cuatrecasas, Rafael joined Villena &#038; Asociados as a Partner, strengthening the firm&#8217;s real estate transactions and M&#038;A and restructuring practices.<\/p>\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-94f63f7\" data-id=\"94f63f7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-18212eb elementor-widget-tablet__width-inherit flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-invisible elementor-widget elementor-widget-thegem-accordion\" data-id=\"18212eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;thegem_elementor_preset&quot;:&quot;simple_solid&quot;,&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;title_position&quot;:&quot;left&quot;}\" data-widget_type=\"thegem-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"gem-tta-container\" data-vc-action=\"collapseAll\">\n\t\t\t<div class=\"gem-tta-general gem-tta gem-tta-accordion gem-tta-color-thegem gem-tta-style-simple_solid gem-tta-shape-rounded gem-tta-o-shape-group gem-tta-controls-align-left\">\n\t\t\t\t<div class=\"gem-tta-panels-container\">\n\t\t\t\t\t<div class=\"gem-tta-panels\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div id=\"section-18212eb-1\" class=\"gem-tta-panel gem-tta-active\" data-vc-content=\".gem-tta-panel-body\">\n\t\t\t\t\t\t\t\t<div class=\"gem-tta-panel-heading\">\n\t\t\t\t\t\t\t\t\t<h4 class=\"gem-tta-panel-title gem-tta-controls-icon-position-left\">\n\t\t\t\t\t\t\t\t\t\t<a href=\"#section-18212eb-1\" data-vc-accordion data-vc-container=\".gem-tta-container\">\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"gem-tta-title-text\">\n\t\t\t\t\t\t\t\t\t\t\t\tProfessional Experience\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"gem-tta-controls-icon gem-tta-controls-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"gem-mdi mdi-minus-box\"><\/i>\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"gem-tta-controls-icon gem-tta-controls-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"gem-mdi mdi-plus-box\"><\/i>\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"gem-tta-panel-body\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"gem-text-output\"><ul>\n<li><em>Cuatrecasas Madrid<\/em> \u2013 Associate, Financial and Tax Law Department (2020\u20132025)<\/li>\n<li><em>Cuatrecasas Valencia<\/em> \u2013 Junior Associate, Financial and Tax Law Department (2018\u20132019)<\/li>\n<\/ul>\n<\/div>\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div id=\"section-18212eb-2\" class=\"gem-tta-panel \" data-vc-content=\".gem-tta-panel-body\">\n\t\t\t\t\t\t\t\t<div class=\"gem-tta-panel-heading\">\n\t\t\t\t\t\t\t\t\t<h4 class=\"gem-tta-panel-title gem-tta-controls-icon-position-left\">\n\t\t\t\t\t\t\t\t\t\t<a href=\"#section-18212eb-2\" data-vc-accordion data-vc-container=\".gem-tta-container\">\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"gem-tta-title-text\">\n\t\t\t\t\t\t\t\t\t\t\t\tProfessional Activities\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"gem-tta-controls-icon gem-tta-controls-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"gem-mdi mdi-minus-box\"><\/i>\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"gem-tta-controls-icon gem-tta-controls-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"gem-mdi mdi-plus-box\"><\/i>\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"gem-tta-panel-body\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"gem-text-output\"><ul>\n<li>Speaker at Tax Associates Meetings, representing Cuatrecasas at international law firm meetings.<\/li>\n<li>Member of the Madrid Bar Association.<\/li>\n<li>Member of the Valencia College of Economists.<\/li>\n<\/ul>\n<\/div>\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t<div id=\"section-18212eb-3\" class=\"gem-tta-panel \" data-vc-content=\".gem-tta-panel-body\">\n\t\t\t\t\t\t\t\t<div class=\"gem-tta-panel-heading\">\n\t\t\t\t\t\t\t\t\t<h4 class=\"gem-tta-panel-title gem-tta-controls-icon-position-left\">\n\t\t\t\t\t\t\t\t\t\t<a href=\"#section-18212eb-3\" data-vc-accordion data-vc-container=\".gem-tta-container\">\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"gem-tta-title-text\">\n\t\t\t\t\t\t\t\t\t\t\t\tEducation\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"gem-tta-controls-icon gem-tta-controls-icon-opened\">\n\t\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"gem-mdi mdi-minus-box\"><\/i>\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"gem-tta-controls-icon gem-tta-controls-icon-closed\">\n\t\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"gem-mdi mdi-plus-box\"><\/i>\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"gem-tta-panel-body\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"gem-text-output\"><ul>\n<li>Degree in Law and Business Administration and Management, University of Valencia, 2019<\/li>\n<li>Specialisation in International Law, Universiteit Utrecht, 2017<\/li>\n<li>Master&#8217;s Degree in Taxation and Tax Advice, Centro de Estudios Garrigues, 2020<\/li>\n<li>Languages: Spanish and English.<\/li>\n<\/ul>\n<\/div>\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<div class=\"elementor-element elementor-element-069dd6e flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-spacer\" data-id=\"069dd6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55af9ec flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-spacer\" data-id=\"55af9ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-643d60a flex-horizontal-align-default flex-horizontal-align-tablet-default flex-horizontal-align-mobile-default flex-vertical-align-default flex-vertical-align-tablet-default flex-vertical-align-mobile-default elementor-widget elementor-widget-spacer\" data-id=\"643d60a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div><\/div>\r\n\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Villena &amp; Asociados Rafael Villena Civera Legal, Commercial and Tax Advice Specialist in corporate and private client tax advice, with&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":4653,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-fullwidth.php","meta":{"footnotes":""},"class_list":["post-4673","page","type-page","status-publish"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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