About Us

Samuel Lorente is the director of operations of OBN and a lawyer specializing in tax law, tax inspections, tax sanctions, tax appeals and claims, tax management procedures, tax collection and suspension matters, and criminal and tax compliance. In addition, Samuel is a founding partner of the portal of Claims against the Inland Revenue Reclamahacienda.com. He is also a member of the Bar Association and the Spanish Association of Tax Advisors. In relation to Reclamahacienda.com, Samuel has said “I created Reclama Hacienda for two reasons: the first one because the fiscal pretion on the taxpayers has been increasing considerably in the last years. This is causing that the liquidations every day are greater and more unfair. The second reason is due to the need to automate the claims so that the cost is much lower”. Samuel graduated from law school in 2006, after starting his degree in economics. Later on, he applied for a position as a Tax Inspector for 4 long years, acquiring a deep knowledge in Tax Law, especially in contentious matters, which must include Tax Inspections, economic administrative claims, contentious administrative appeals, tax collection matters, and in any tax matter. Samuel, about his experience in opposing, has pointed out: “Opposing was an incredible experience. It was four very hard years, studying 10-12 hours a day, competing against more than 3,000 opponents for just 15 places. The preparation for this type of competition has nothing to do with a Master’s degree. The dedication is absolute, and the curriculum is inexhaustible, but it allows you to have very solid knowledge, absolutely necessary to develop a successful professional career”. After the competitive examinations, he has worked in firms specializing in tax inspections, claims and appeals, always alongside great tax inspectors, such as Sebastian Piedra, whom he considers a mentor and one of the best professionals in Spain in his field. Without a doubt, his professional experience includes the work he carried out at Garrigues Abogados y Asesores Tributarios (www.garrigues.com/es_ES), which is the most important law firm in Spain and Southern Europe. At Garrigues he worked in the Tax Litigation Department of the Barcelona Office, alongside enormous professionals dedicated exclusively to tax litigation. Of 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 very important tax matters. I participated in the most important claims in Spain, and had the opportunity to defend the interests of many taxpayers. I was always very grateful for the opportunity I was offered, and especially to Manuel Santa María, the partner in charge of the department, of whom I have only 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 created the OBN Abogados Group, which consists of a company dedicated to legal issues and recurring advice, with the aim of offering 360º advice to clients, and to be able to offer any type of client the knowledge and experience acquired in large firms where he has worked. In an interview with a media outlet, Samuel said: “In my family there has always been a family business, so I always wanted to have my own business. In 2016 I had the opportunity to buy a portfolio and set up an innovative office, where excellence and customer service are the key pieces of the business. The offices of our firm are the home of our clients, and we have been able to democratize the advice that multinationals receive to small and medium clients, and that is very gratifying. After 3 years, I can only say that this vision has been a success, the firm has not stopped growing and from 4 people who started the team there are now more than 14. Samuel is also dedicated to teaching, in a first place he collaborated with the ESADE University, giving classes of tax law and procedure in the Master of Administration and Tax Management ( AGT ). Later, he began teaching at the Universidad Autónoma de Barcelona (“Perfil UAB”), where he still continues his work teaching tax law, both in undergraduate and master’s degrees.

Tax inspection of an important 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 practice regularization.

Tax inspection of an SME. In this case, the service consisted of a check on a company whose partners had an intermediary company for the collection of their remuneration. The success was that the tax simulation, which could lead to a crime against the public treasury, was not applied and regularization was carried out for related operations.

Appeal in Cassation. In this case, it achieved that the Client will recover more than two million liquidations, the Supreme Court annulled the liquidations for reasons of form and substance, the sanctions were also eliminated, as the responsibility was not sufficiently accredited.

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

Crime against public finances. In this case, the Client was able to escape a conviction in a crime against the Public Treasury, as the minimum requirements demanded by the Criminal Code and the Jurisprudence were not met.