Ms. Elena Reta

Attorney. Tax advisor.

Ms. Reta has a BJuris from the University of Navarre, has a Master Degree in Regional Law (“Master en Derecho Autonómico”) from the Basque Country University and a Master Degree in Taxation and Finance from the Basque Country University, but apart from this she held the office of tax inspector of the Treasury and Finance Department of the Guipuzkoa County Council of (“Departamento de Hacienda de la Diputación Foral de Gipuzkoa”) – currently on leave.

She has developed his professional career in the tax area for more than 30 years and she has a wide experience in all tax issues.

During her professional career she has worked for a 19 year period at the Treasury and Finance Department of the Guipuzkoa County Council of (“Departamento de Hacienda de la Diputación Foral de Gipuzkoa”), and since 1991 she is the head of the Legal Advice and Legislative Development Department, where she was accountable for the provision of legal counseling and the drafting of regulatory tax provisions.

She was a member of the Cooperative Consultive Committee (“Comisión Consultiva de Cooperativas”), a        joint body made up by the High Council of Cooperatives of Euskadi (“Consejo Superior de Cooperativas de Euskadi”)  and the Gipuzkoa County Council (“Diputación Foral de Gipuzkoa”).

In 2004 she started her professional career in CIALT Asesores, in particular as a partner of the tax area, and being accountable for projects. At present she is the Managing Director.

In addition, during several years she has been a lecturer at the Degree in Business Administration and Management run by Deusto University, in the Master Degree in Taxation and Finance run by the Basque Country University, and the Master Degree in Company Law of the Basque Country University.

She has been a regular guest speaker on different legal-tax issues forums organized by both institutions and companies.

She has collaborated in publications falling within her professional field by preparing commented digests on tax regulations, by publishing articles and she has also collaborated in specialized books.

In addition, she is a member of the Gipuzkoa Bar (“Colegio de Abogados de Gipuzkoa”), the Official Spanish Registry of Account Auditors (“Registro Oficial de Auditores de Cuentas –ROAC-”), the Association of Tax Advisors (“Asociación de Asesores Fiscales”) and the Association of Professionals and Businesswomen of Gipuzkoa (“Asociación de Profesionales y Empresarias de Guipúzcoa –ASPEGI-”).

Asesora legal y tributaria. Directora de CIALT

Attorney. Tax advisor.


 Madrid, San Sebastian


 e.reta@cialt.com


 +34 91 768 15 20, +34 943 31 18 66