Daniel Santiago Marcos

Daniel Santiago Marcos serves as an Associate Professor in the Department of Public Law at the University of Girona's Faculty of Law, specializing in Financial and Tax Law. He teaches undergraduate and master's level courses while maintaining an active research profile focused on contemporary taxation challenges.

His academic credentials include:

• Doctor of Law from the University of Girona (2023), awarded the Extraordinary Doctoral Award for his thesis "The taxation of telework"

Dr. Santiago Marcos's research centers on International Taxation of Income from Work, Housing Tax Policy, and Digital Taxation. His work critically examines telework taxation frameworks, fiscal policies for housing access in depopulated areas, and environmental aspects of vehicle taxation. He investigates how digital transformation impacts taxpayer rights and administrative efficiency, with particular attention to AI applications in fraud detection and electronic communication systems with public administrations.

Analysis of his 2022-2024 publications reveals a consistent focus on the intersection of tax law with societal challenges: remote work arrangements, housing crises, and environmental sustainability. His scholarship demonstrates increasing emphasis on cross-border taxation complexities and the integration of digital tools in tax administration, reflecting broader trends in legal adaptation to technological and demographic shifts.

His scientific recognition includes:

• Extraordinary Doctoral Award 2023

Dr. Santiago Marcos currently participates in the Ministry of Science and Innovation-funded research project "A multidimensional approach to housing: a focus from tax and public expenditure law" and is a member of the Consolidated Interuniversity Research Group on Fiscal Law (IDEF), recognized by the Generalitat de Catalunya. While specific student supervision details aren't provided, his faculty position involves mentoring graduate researchers. His research group affiliations drive collaborative work on fiscal policy solutions for housing and depopulation challenges.

He maintains active membership in the Research Group on Public Law Analysis (specializing in financial and tax law) and the IDEF research group, where he contributes to advancing fiscal law scholarship through interdisciplinary collaboration.