About us


KUN was created as a business consultancy in the Basque Country in the year 2000 and currently has offices in three large cities: Palma, Seville and San Sebastian, providing services on a national level, extending into wider geographical areas of action and ultimately providing an international dimension, without ever forgetting its local character - which makes it unique as a consulting facility.

Areas of activity botón web
Fotografia de oficina vacía con mucha luz


Fotografía de Nicolás Almagro Bocanegra

Nicolás Almagro Bocanegra Partner director

Nicolás Almagro Bocanegra

Graduate in Economics and Business Studies from the University of Seville. Master’s Degree in Senior Business Management from the San Telmo International Institute. Extensive training in law and financial economics, with more than 20 years of experience in management positions. He has been General Manager in one of the main health transport groups in the country, and General Manager in the Fashion sector, in internationally recognised firms.

  • Managing Partner specialising in corporate, financial, general management, accounting and strategy.
  • Managing Director of Grupo SSG. (Healthcare sector)
  • Financial and Economic Director at Grupo SSG.
  • General Manager and Companies in the textile and fashion sector.
  • Member of the Board of Directors in several companies.
Fotografía Miguel F. Costa Simón

Miguel F. Costa Simón Partner director

Miguel F. Costa Simón

Graduate in Law, Master in Human Resources by ESADE and PDD by IESE. Former Assistant Professor of Community and Environmental Law at the School of Hotel Management of the UIB (University of the Balearic Islands).

Extensive experience in the public sector, as Managing Director of the Balearic Water and Coastal Institute, Secretary General of the Balearic Institute of Nature and in the Balearic Water Agency of the Balearic Islands Government’s Department of the Environment; Director of Human Resources of the Manacor Hospital (first Hospital Foundation of the Ministry of Health), General Director of Human Resources in the Balearic Health System (Ibsalut), former member of the National Human Resources Commission of the Ministry of Health.

Extensive experience in the private sector as Director of HR and Labour Relations in Aviation and Banking companies, and manager in Environmental companies among others. Independent consultant in companies in different sectors during his professional career and advisor to boards of directors.

  • Managing Partner specialising in the areas of corporate, strategic management, legal, human resources and public administration.
  • Specialist in Penal Compliance.
Fotografia de Juanjo Lladó Colom

Miguel Tomás Gelabert Senior Partner

Miguel Tomás Gelabert

Graduate in Medicine and Surgery, specialist in Family and Community Medicine, doctor in the 061 Emergency Service of the Servei Balear de Salut. Extensive experience in Healthcare Management in the fields of Medical Management, Hospital Management and Healthcare Companies.

He has been Medical Director of SAMU 061, Medical Director of Hospital USP Palma Planas, Medical Director of Hospital Universitario Son Espases and of Complejo Sanitario LLevant. In the area of management, he has been Deputy Director of Health Care at the Balearic Islands Health Service and General Director of the Balearic Islands Health Service (Govern Baler).

He has several courses and specialisations in emergency medicine and healthcare management.

He has been a member of the National Health Commission of the Ministry of Health, representing the Balearic Islands.

Senior Consultant in charge of the Healthcare Area of Kun Consulting.

Mercedes Morillo Toucedo Legal partner

Mercedes Morillo Toucedo

Graduate in Labour Relations from the University of Seville (1998). Expert in Wages and Social Security Management (2005). Postgraduate in Pedagogical Training, Alfonso X el Sabio University, ICSE Delegated Entity in the Canary Islands.

Member of the Illustrious College of Social Graduates of Seville, since the beginning of her professional activity she has been linked to the field of Human Resources, salary management and Social Security, having worked in private companies from July 2000 to June 2019.

In July 2019 she joined the labour department of KUN CONSULTING, where she has been advising multiple companies in labour matters, both individual and collective professionals, as well as assuming her representation in the labour field before the CMAC, with the aim of reducing the number of legal proceedings.

Fotografia de Nicolás Almagro

Nicolás Almagro Consultant

Nicolás Almagro

Graduate in Business Administration and Management and Law from the Pablo de Olavide University in Seville, with international studies in the United States and Finland.

He has experience in the financial department of large companies, as well as in tax, accounting and legal consultancy.

Natalia Valentina Chaves Office Manager

Natalia Valentina Chaves

Degree in Pedagogy from the University of Goiás, Brazil. Currently studying a Law Degree at VIU (Valencia International University). She has worked in the public sector as responsible for customer service. Experience in the public sector and in commercial and customer service.