Santiago Marcos

Santiago Marcos is a Lecturer in the Department of Public Law at the Faculty of Law, University of Girona. His work bridges academic teaching with research in Financial and Tax Law, focusing on international taxation, digital rights in fiscal contexts, and tax policy's role in housing access.

• Doctor of Law (2023) with thesis on telework taxation
• Research Group: Public Law Analysis with emphasis on tax law

His research interests include:

• International taxation of work income
• Local taxation frameworks
• Using tax policy to improve housing access
• Digital rights of taxpayers

Recent publications address tax residence determination, AI in fraud detection, and fiscal incentives for telework in depopulated areas. Trends include cross-border tax compliance, digital governance, and sustainable fiscal policies.

Scientific recognition includes the 2023 Extraordinary Doctoral Award. He contributes to the Ministry of Science and Innovation's multidimensional housing research project and collaborates with the Consolidated Interuniversity Research Group on Tax Law (IDEF).