She has a degree in law and a PhD in law from the University of Alicante, Spain in 1985 and 1991, respectively. She is a Professor at the Tax law and Economics Department, Faculty of Law, University of Alicante. Her main areas of expertise include - Corporate tax, R&D taxation, Budgetary and Public expenditure law. She is a member of the research group on Tax Governance: International Standards, Patriotisms and Exiles.