Elsa Rodrigues

Partner

Elsa has over 25 years of distinguished experience in Tax Law, Tax Litigation, and Social Security Law.

Throughout her career, she has led multidisciplinary teams advising clients on complex international investment transactions, as well as on the restructuring of domestic and multinational corporate groups across a broad range of industries. Her practice also encompasses the coordination of tax audit teams and the management of sophisticated tax advisory projects.

Elsa regularly advises on indirect taxation matters, with particular expertise in Value Added Tax (VAT), Stamp Duty, and property taxation in the context of real estate transactions.

She has extensive experience in tax controversy, representing clients in administrative, judicial, and arbitration proceedings involving a wide spectrum of substantive tax issues. Elsa also serves as an Arbitrator in tax matters at the Portuguese Administrative Arbitration Centre (CAAD).

In addition to her legal practice, Elsa is a regular lecturer and invited speaker at postgraduate programmes, professional training courses, conferences, and seminars on tax law.

Languages
  • Portuguese
  • English

Career Path

  • Partner at PARES (since September 2026)
  • Partner at Unit LEGAL – Sociedade de Advogados, SP, RL (formerly Espanha e Associados), Head of the Tax Law Department (2004-2026)
  • Associate Lawyer at Capitão, Espanha, Rodrigues Bastos, Areia e Associados - Sociedade de Advogados (2000-2004)
  • Trainee Lawyer at Capitão, Espanha, Rodrigues Bastos, Areia e Associados - Sociedade de Advogados (1998-2000)

Academic Training

  • Postgraduate in Advanced Taxation, IDEFF - Instituto de Direito Económico, Financeiro e Fiscal, Faculdade de Direito, Universidade de Lisboa (2008)
  • Practical Course in Accounting and Financial Statement Analysis, Instituto Empresarial de Contabilidade e Economia (2022)
  • Postgraduate Degree in Tax Law, ISG - Instituto Superior de Gestão (2000-2001)
  • Law Degree, Faculdade de Direito, Universidade de Lisboa (1997)