Excellence in service
ONE STEP AHEAD
Miguel Ángel Serra
Founding partner
Your experienced and reliable partner for Superyachts, Aviation and Real Estate
Legalley+ is an international law firm located in Palma (Balearic Islands), specialized in all tax and legal issues related to superyachts, aviation and real estate.
our services
What Makes Us Different?
MULTIDISCIPLINARY AND GLOBALLY ORIENTED APPROACH
Backed by 30 years of experience
IN-DEPTH KNOWLEDGE OF TAX AND LEGAL ISSUES WITH A GLOBAL PERSPECTIVE
Testimonials
★★★★★ Rated 5 out of 5
"Tax and legal complexities are an essential part of our activity as a shipyard in the international superyacht market. For more than 15 years Miguel Ángel has managed to make our business safer and more predictable by solving the often difficult issues that arise."
Diego Colón de Carvajal
CEO at Astilleros de Mallorca
★★★★★ Rated 5 out of 5
"Miguel Ángel has the ability to deal with challenging situations which finally seem to be easy, he is really knowledgeable and quick to react."
Clark Dyke
Managing Director of Titan Marine Networks
★★★★★ Rated 5 out of 5
"I met Miguel in April 2014 in Malta, when I was CEO of the SOS Yachting group and it was a feeling at first sight. Always clear and precise answers to my questions and therefore our professional relationship has grown constantly"
Alex Mazzoni
Business developer and broker at Equinoxe
★★★★★ Rated 5 out of 5
"A pleasure to deal with, Miguel Ángel is no doubt one of the most highly recognized legal experts in the yachting industry."
Robert N. Allen
Founder of RobertAllen Law -The Yacht Lawyers-, Florida, U.S.A.
★★★★★ Rated 5 out of 5
"I regularly call on Miguel Angel Serra for Spanish-law advice relating to yachts, and I am happy to recommend him as being responsive, knowledgeable and a pleasure to deal with."
Andrew Charlier
Partner specialised in Superyachts at HFW Monaco
★★★★★ Rated 5 out of 5
"Tax and legal complexities become smooth, I enjoyed doing business with Miguel Ángel in international Superyacht issues."
Ezio Vanucci
Managing director at Moores Rowland Partners, Italy
We are at your service
Our Blog
Charter, VAT and its accrual in international waters
In SuperyachtNews, Miguel Ángel Serra, partner at Legalley+, analyses the VAT treatment applicable to charter agreements where part of the navigation takes place in international waters.
15 January 2026
Legalley+ and Miguel Angel Serra, MYBA’ lawyers in Spain from 2019, an honour and a responsibility
Thank you MYBA and specially Pat Sakellari, Rob Dolling and Jane Adlington-Brumer. Being able to contribute to MYBA RIGUROUS, reliable and practical tacmx and legal guidance is both an honour and a responsibility.
3 December 2025
Recognition by Best Lawyers in Tax and Aviation Law
We are proud to share that our managing partner has been recognized by the prestigious entity Best Lawyers in the fields of Tax Law and Aviation Law.
We are deeply grateful to our clients, collaborators, colleagues and friends for their continued trust. At LegaLLey+, we will keep working with passion and dedication to live up to this recognition.
14 November 2025