Patricia Font Gorgorió
Lecturer in ESADE
Contracted Doctoral Professor URL

Director, Master of International Comercial Law

Education

  • Doctorado en Derecho. Universitat Ramon Llull - ESADE
  • Master en Investigación en Ciencias Jurídicas. ESADE
  • Corporate Master of Business Administration. ESADE
  • Master en Asesoría y Gestión Tributaria. ESADE
  • Licenciatura en Derecho. ESADE

Areas of interest

  • Family Business Taxation
  • Real Estate Operation Taxation
  • Fiscal Planning
  • Indirect Taxation
  • Taxation Procedure

Biography

Patricia Font holds an undergraduate degree in Law and a Master in Tax Consultancy and Management (2003) from ESADE Law School. After completing her studies, she began working in the Fiscal Law Area at Landwell-PricewaterhouseCoopers (PwC) in Barcelona. While there (2003-2012), she specialised in family firm and real estate taxation, as well as fiscal verification procedures. She also served as Legal Advisor for the Barcelona College of Architects. In addition, she successfully completed the ESADE Executive MBA.

Patricia began collaborating with ESADE in 2004 as a Lecturer for the class on Capital Transfers and Documented Legal Acts as part of the former five-year undergraduate degree in Law and in the Master in Tax Consultancy and Management at ESADE Law School. She also worked with several Executive Education programmes, specifically in the area of taxation and consulting services for family-run firms. She became a full-time ESADE Law School Professor in early 2012. Currently, she teaches the class on Indirect Taxes in all the undergraduate degree programmes (Bachelor in Law, Bachelor in Law & Bachelor in Global Governance, and Double Degree in Law and Business Administration). She has also held numerous programme management positions: Director of the part-time and full-time Master in Tax Consultancy and Management (AGT); Director of the Master in Legal Practice (MUA) and Specialisation Master, and Director of the Double Degree in Law and Business Administration.

In 2016 Patricia earned a PhD in Economic and Corporate Law. Her thesis addressed the problems related to tax qualifications and assessments in professional associations.



Selected publications

Font Gorgorió, P. (2019). La redefinición del establecimiento permanente en el marco de la economía digital: El establecimiento permanente virtual. Civitas. Revista Española de Derecho Financiero, (182), pp. 115-145.

Font Gorgorió, P. (2018, November). El establecimiento permanente como elemento esencial para determinar la tributación de los grupos multinacionales. Especial atención a los supuestos de e-commerce. In XXX Jornadas Lationoamericanas de Derecho Tributario, Montevideo 2018. Symposium conducted at the meeting of Instituto Uruguayo de Estudios Tributarios (IUET), Montevideo.

Font Gorgorió, P. & Ferrer Vidal, D. (2018). Conflictos de criterio en la residencia fiscal de las personas físicas: Un entorno de alta inseguridad jurídica. In Suberbiola Garbizu, I. (Coord.),Merino Jara, I. (Dir.), La problemática de la residencia fiscal desde una perspectiva interna e internacional (pp. 1-9). Barcelona; Madrid: Wolters Kluwer.

Ferrer Vidal, D. & Font Gorgorió, P. (2018). El principio de sustancia versus forma en el ámbito tributario. In Romero Velasco, M. (Coord.), Nuevos horizontes y perspectivas para el derecho en el siglo XXI (pp. 305-318). Cizur Menor: Thomson Aranzadi.

Font Gorgorió, P. (2017). La relación socio-sociedad profesional. Problemáticas fiscales. Cizur Menor: Thomson Aranzadi.

Font Gorgorió, P. (2016). Consideraciones en torno a la norma específica de calificación del IRPF para servicios profesionales. Revista Aranzadi Quincena Fiscal, (17), pp. 95-109.

Font Gorgorió, P., Ferrer Vidal, D. & Rey Pérez, J. L. (2015). La reforma del IRPF: ¿protección real para las rentas bajas?. In Álvarez Velez, M.I. & Rey Pérez, F. (Dirs.), Derecho y pobreza (pp. 1-15). Cizur Menor: Thomson Aranzadi, Madrid: Universidad Jesuitas (UNIJES).