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Luis de las Heras has over 25 years of experience in financial management and auditing. Currently serving as Director Financiero at MAGTEL since December 2007, Luis previously held positions as Senior Auditor at Auditores del Sur y Asesores reunidos de Córdoba from November 2002 to November 2007 and as an Auditor at PwC from September 1998 to November 2002. Luis holds a degree in Licenciado en CCEE y Empresariales from ETEA and is a member of the REA-REGA through the Consejo General de Economistas. Additionally, Luis is an Auditor de Cuentas registered in the ROAC, having studied at Universidad Rey Juan Carlos.