| SPANISH ASSOCIATION OF TAX ADVISORS (AEDAF) |
Mr. Javier Gómez Taboada, Member in Charge of Studies and Research |
| Mr. Arturo Jiménez Contento, Director of the Studies Office |
| PROFESSIONAL ASSOCIATION OF ACCOUNTING AND TAX EXPERTS (AECE) |
Mr. Antonio Ibarra López, Member of the Board of Directors |
| Mr. José Antonio Fernández García-Moreno, Secretary of the Board of Directors |
| GENERAL COUNCIL OF THE SPANISH BAR ASSOCIATION (CGAE) |
Mr. Rafael Gil March, Vice Dean of the Balearic Bar Association |
| GENERAL COUNCIL OF COLLEGES OF CUSTOMS AGENTS AND COMMISSIONERS |
Mr. Manuel Lopez Frias, Secretary of the Council |
| GENERAL COUNCIL OF COLLEGES OF ADMINISTRATIVE MANAGERS OF SPAIN |
Ms. Pilar Otero Moar, Head of the Tax Department of the General Council |
| GENERAL COUNCIL OF OFFICIAL COLLEGES OF SOCIAL GRADUATES OF SPAIN |
Mr. José Castaño Semitiel, Member of the Tax Affairs Committee |
| Ms. Alicia Rodríguez Hitos, Member of the Tax Affairs Committee |
| SPANISH FEDERATION OF PROFESSIONAL ASSOCIATIONS OF TAX TECHNICIANS AND TAX ADVISORS (FETTAF) |
Mr. Joan Torres Torres, President |
| Mr. Adolfo Jiménez Ramírez, Second Vice President |
| OFFICE OF ADMINISTRATIVE MANAGERS AND TAX ADVISORS (GESAF) |
Ms. Raquel Cobos Casero, Lawyer |
| REAF |
Mr. Luis del Amo Carbajo, Technical Secretary |
| Mr. Miguel Ángel Ruiz Ayuso, Vice President of the Board of Directors |
