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Consortium Legal

Consortium Legal, Rafael Luna, San Jose, COSTA RICA

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Rafael Luna

Work +506 2257-3553
Consortium Legal

Work Department

Tax Law




Rafael is expert in Taxes and Transfer Pricing. He has ample experience in Tax Consulting, Litigation and Mergers & Acquisitions, providing services mainly to Multinational and local companies. Currently, he leads the Transfer Pricing Practice regarding Compliance, Analysis and Advisory Services, being in charge of some of the landmark litigation processes in Transfer Pricing in Costa Rica. He has been appointed as Transfer Pricing Expert by the Judiciary and is a regular columnist of Financial Journals and Newspapers.

He has served as Professor and Director of the Master in Tax Law and Master in Tax Advice of the Universidad Latinoamericana de Ciencia y Tecnología (Ulacit), Chair of the Tax Sub-Committee of AMCHAM, Secretary of the International Fiscal Association (IFA) – Branch Costa Rica, delegate of the Tax Committee of Union Costarricense de Cámaras y Asociaciones del Sector Empresarial Privado (UCAAEP) and member of the Instituto Costarricense de Estudios Tributarios.


Spanish, English


 Costa Rica Bar Association

Attorney Bar Association


  • Ph.D. in Tax and Financial Law, Universidad Complutense (Madrid, España)
  • Master in Law & Economics, Erasmus Program (Hamburg – Madrid)
  • Master in Business Administration (Banking and Finance), Universidad de Costa Rica
  • Law Degree, Universidad de Costa Rica

Costa Rica


Within: Leading lawyers

Rafael Luna - Consortium Legal

Within: Tax

Undeniably one of the best tax practices in the country, the department at Consortium Legal distinguishes itself through its ‘in-depth business acumen’ and broad service offering, which includes advice on day-to-day tax matters, transfer pricing, tax planning and restructuring, and issues arising from the county’s free trade zone regime, as well as contentious tax matters involving administrative litigation against the tax authorities. Noted for its ‘sound judgement, preventive and objective risk evaluation’, the team regularly receives instructions from regional and international companies, including Globalvia, Petro Delta and Cognitiva. The practice is co-led by the very highly regarded Diego Salto and Rafael Luna; among on-going matters it provides comprehensive tax advice to regional heavyweight Cuestamoras on tax structuring, transactional tax matters and transfer pricing. Other work includes assisting Fifco with tax compliance and consultancy issues; advising Ultrapark on the restructuring process of its legal tax structure; and advising Walmart on tax, municipal and customs procedures related to its day-to-day operations and projects, both on an administrative and judicial level. Anayansi Mora and the recommended Cristina Sansonetti are other names to note.

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