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He is Commerce Professor from the Escuela de Comercio de Vigo. Auditor member of the Instituto de Censores Jurados de Cuentas de España, since 1976; registered at the R.O.A.C.; Certified Accounting Expert by the AECA (1st grade promotion) He founded LMN in 1986. From 1978 to 1991 he was Vicepresident and then President of the Ilustre Colegio Oficial de Titulados Mercantiles de Vigo. In 1991 he chaired the Organization Committee of the VI AECA Convention in Vigo; from that date, he is member of the Managing Board of said organization. From 2000, he performs his business advisory activities through López Mera, S.L. His profesional experience covers tax and accounting advice, auditing, forensic services (both in bankruptcies and as expert witness), company valuations, M&A and due diligence processes, among other activities.