Manuel Lucas Durán is a member of the advisory board of Garrido Abogados (Madrid, Spain). He is a professor of financial and tax law at the University of Alcalá (Madrid) and has been a visiting professor at several Spanish and foreign universities. He is the author of more than 100 research works on taxation and has been principal investigator in several research projects funded by public calls. His main lines of research are international and European taxation, taxation of the digital and collaborative economy, environmental taxation and business taxation in general, as well as taxation of people with disabilities and taxpayers’ guarantees before tax administrations. He is a member of several professional associations in the sector, such as the Cáceres Bar Association, the Spanish Association of Tax Advisors (where he is a member of the committee of experts in local taxes and cadastre) and the Spanish Association of Financial Law. He has also developed his professional activity in the technical office of the Spanish Supreme Court (2018–2020), advising on the admission of cassation appeals in tax matters.