Samuel Lorente

Samuel Lorente

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Profile Overview

Samuel Lorente is OBN’s director of operations and a lawyer specializing in Tax Law, tax inspections, tax penalties, tax appeals and claims, tax management procedures, collection matters and tax suspensions, and in Criminal and Tax Compliance. In addition, Samuel is a founding partner of the portal for Claims against Hacienda He is also a member of the Bar Association and of the Spanish Association of Tax Advisors.

In relation to, Samuel has said “I created Reclama Hacienda for two reasons: the first because the tax burden on taxpayers has been increasing considerably in recent years. This is causing the liquidations to be greater and more unfair every day. The second reason is due to the need to automate claims so that the cost is much lower. ”

Samuel graduated in Law in 2006, after starting a degree in Economics. Later he competed to achieve a position as Treasury Inspector for 4 long years, acquiring deep knowledge in Tax Law, especially in Contentious matters, which should include Treasury inspections, economic-administrative claims, contentious-administrative appeals, tax collection matters, and regarding any tax.

Samuel, about his experience in opposition, has pointed out: «To compete was an incredible experience. They were four very tough years, studying 10-12 hours a day, competing against more than 3,000 opponents for just 15 places. The preparation for this type of oppositions has nothing to do with a Master. The dedication is absolute, and the syllabus is inexhaustible, but it allows you very solid knowledge, absolutely necessary to develop a successful professional career. ”

After the oppositions, he has worked in specialized offices in tax inspections, in claims and contentious appeals, always alongside great Tax Inspectors, such as Sebastián Piedra, whom he considers a mentor and one of the best professionals in Spain in his specialty. Without a doubt, it is worth highlighting his professional experience, the work he developed at Garrigues Abogados y Asesores Tributarios (, which is the most important Law Firm in Spain and Southern Europe. At Garrigues he carried out his duties in the Tax Litigation Department of the Barcelona Office, alongside enormous professionals dedicated exclusively to Tax Litigation.

From his experience at Garrigues, Samuel has said “Working at Garrigues was always a dream, the experience was incredible, I was able to participate in inspections of multinationals, small and medium-sized companies and highly relevant tax matters. I participated in the most important Claims in Spain, and had opportunities to defend the interests of many taxpayers. I was always very grateful for the opportunity they offered me, and especially to Manuel Santa María, the partner in charge of the department, about whom I only have good words.

After always working for others, in 2016 Samuel decided to buy a portfolio of clients, together with his partner and friend Mario Oller, and they created the OBN Abogados Group, which is made up of a company dedicated to legal issues and a recurring consultancy, with the objective of offering 360º advice to clients, and being able to offer any type of client the knowledge and experience acquired in large law firms in which they have worked.

En una entrevista concedida a un medio de comunicación, Samuel decía: «En mi familia siempre ha existido negocio familiar, por ello siempre quise tener mi propio negocio. En 2016 tuve la oportunidad de comprar una cartera y montar un despacho innovador, donde la excelencia y el trato al cliente son las piezas claves del negocio. Las oficinas de nustro despacho son la casa de nuestros clientes, y hemos podido democratizar el asesoramiento que reciben las multinacionales a pequeños y medianos clientes, y eso es muy gratificante. Después de 3 años, sólo puedo decir, que esta visión ha sido un éxito, el despacho no ha parado de crecer y de 4 personas que empezamos el equipo ya son más de 14.»

Samuel is also dedicated to teaching, in the first place he collaborated with the ESADE University, teaching classes on tax law and procedure in the Master of Administration and Tax Management (“AGT”). Later, he began to teach at the Autonomous University of Barcelona (“UAB Profile”), where he still continues his work teaching tax law classes, undergraduate and master’s degrees.


Property inspection of a major hotel group. In this case, the service consisted of more than two years of verification dealing with three inspectors, with visits to the company's offices every 15 days. In the end, the inspection practically did not carry out regularization.

Tax inspection of an SME. In this case, the service consisted of a verification to a company whose partners had a company interposed for the collection of their remuneration. The success consisted in the fact that the tax simulation was not applied, which could give rise to a crime against the public finances, and regularization was practiced by related operations.

Appeal for Cassation. In this case, it achieved that the Client will recover more than two million settlements, annulling the settlements by the Supreme Court for reasons of form and substance, the sanctions were also eliminated, as the responsibility had not been sufficiently proven.

Expense Checks. In this case, Samuel accumulates numerous successes in terms of checks and inspections of self-employed expenses, preventing the administration from paying for these concepts.

Crime against public finances. In this case, the Client managed to get rid of a conviction in a crime against the Public Treasury, by not meeting the minimum requirements required by the Penal Code and Jurisprudence.