Mr. Miguel Ángel Nieto

Economist. Tax advisor.

Mr. Nieto has a Graduate degree in Economic Sciences and Business from the Basque Country University and he is a Technician of the Treasury and Finance Department of the Gipuzkoa County Council (i.e. Diputación Foral de Gipuzkoa) – currently on leave.

Throughout his professional career he has worked for 16 years at the Treasury and Finance Department of the Gipuzkoa County Council (“Departamento de Hacienda de la Diputación Foral de Gipuzkoa”) carrying out his work at the Direct Tax Department (Company Tax), Indirect Tax Department (VAT) and Legislative Development.

In 2006 he joined CIALT, as the head of tax area projects, and in 2009 he was appointed as a partner.

He has regularly collaborated with the Basque Professional Association of Economists and the Gipuzkoa Chamber of Commerce in their annual tax courses, by teaching modules on tax procedure, Personal Income Tax and Value Added Tax.

Besides, he has been a regular speaker on different legal-tax matters at different forums organized by institutions and companies within both the public and private sphere, like the Chamber of Commerce of Gipuzkoa (“Cámara de Comercio de Gipuzkoa”), the Basque Professional Association of Economists (“Colegio Vasco de Economistas”), the Bar, the Association of Tax Advisors (“Asociación de Asesores Fiscales”), the Administrative Manager Association (“Asociación de Asesores Fiscales”), and bank entities like Banco Guipuzcoano, Caja Laboral, etc.

Besides, he is a member of the Basque Professional Association of Economists.

Economist. Tax advisor.


 Donostia – San Sebastian


 m.nieto@cialt.com


 +34 943 31 18 66