Full Professor of Financial and Tax Law at Universidad de Sevilla. Doctoral Degree from Universidad de Sevilla (1996), with the dissertation “Specific Taxes of the Autonomous Communities”. Researcher in projects such as “Environmental tax and the fight against climate change” and “Studies on taxation in tourism”. He is the author of several works, such as “Specific Taxes of the Autonomous Communities”, Comares, Granada, 1996; co-author of “Legal and tax framework for cross-border transfers of toxic waste”, Comares, Granada, 2003; “Legal studies on the reform of the autonomous financing system”, Madrid, 2003; “Energy management manual for local corporations. Substantive and tax considerations”, Editorial Comares, Granada, 2003, inter alia.