Our Tax Department offers its expertise in three important areas: (i) opinions, counseling and consultations on tax matters, (ii) strategic tax planning, and (iii) administrative and judicial remedies.

We issue opinions in connection with any matters concerning national, state and municipal taxes, as our clients may require; such as the interpretation and application of, and benefits under, international treaties to avoid double taxation, customs duties and their special regimes, levies, income tax, value added tax, estate, gifts and other related branches tax, telecommunications taxes, special and parafiscal contributions such as that of science and technology, as well as all kinds of municipal taxes, among others.

We advise our clients on all matters concerning compliance of their formal tax duties, and in particular, the legal review of their income tax returns, withholding assessment, applications for tax benefits and fractioned payment of taxes. We prepare and file tax recovery applications in connection with value added tax and customs duties. In conjunction with our Labor Law Department, we offer legal assistance to employer and employees in connection with all parafiscal contributions, such as social security, job training system, and housing and habitat system, among others. We prepare and submit tax consultations addressed to the various Tax Administration bodies, in order to obtain clarification or confirmation of their criteria on specific matters, with a view to minimizing any potential tax exposure and avoid penalties and contradictory decisions.

Working in coordination with our Civil and Corporate Law Department and our Labor Law Department, as well as with our clients’ auditors, we study and design efficient organizational structures adapting to our clients’ specific needs, with a view to deferring, minimizing or eliminating, according to applicable legislation, the overall tax impact of a particular transaction or group of transactions. We collaborate directly in due diligence for merger and acquisition processes in which our clients may have an interest as buyers, sellers or members of joint ventures, partnerships or strategic associations.

In collaboration with the Constitutional and Administrative Law Department, we prepare and file administrative and judicial remedies, including constitutional remedies, in connection with any tax assessment, adjustment, penalty, decision or action. We bring actions for annulment on grounds of unconstitutionality and illegality of tax decisions and rules. The Department is continuously updating on rulings issued by the Tax Administration as well as analyzing proposed new tax laws, decrees and resolutions and reviewing case law of all court instances with jurisdiction in this matter.