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Consortium Legal

Consortium Legal, Anayansi Mora, San Jose, COSTA RICA

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Anayansi Mora

Work +506 2257-3553
Consortium Legal

Work Department

Tax Law




Anayansi is a specialist in Public Law with emphasis in tax litigation before administrative and judicial instances. Her experience in strategic consulting and legal representation of public and private organizations includes the most important concession projects in Costa Rica, conducting complex control processes of local and transnational companies, as well as the review of the tax regime of contracts with the Costa Rican State. It has led the conduction of relevant processes in which the tax benefits regime for public works concession contracts has been defined, the delimitation of the tax authority of local governments, the interpretation of the tax administrative sanction regime, the Recognition of the authorized purchase regime, tax treatment of income resulting from exchange rate differentials, application of transfer pricing methodologies, among others. Her master’s thesis entitled “Analysis of the Figure of the Administrative Settlement Act in the Procedure of Determination by the Tax Administration, from the Entry into Force of the Law on Strengthening Tax Management, No. 9069.” Was approved with distinction as it constituted one of the first critical analyzes of the procedure of tax determination and ex-officio execution of the tax debt, giving rise to the filing of an unconstitutionality action against article 144 of the Code of Tax Rules and Procedures. His experience has also included the relationship with key audiences at the national and municipal levels, which involved the drafting, negotiation and discussion of draft laws and regulations. Previously, she served as legal advisor to the environmental organization Marviva, the state-owned energy company Compañía Nacional de Fuerza y ​​Luz and the Attorney General’s Office of the Republic of Costa Rica.


Spanish, English


Bar Association of Costa Rica


  • Degree in Law from the University of Costa Rica (summa cum laude, 2002)
  • Master’s degree in Public Law from the same University (summa cum laude, 2013).

Costa Rica


Within: Tax

The five-partner tax practice at Consortium Legal is especially respected for its role in advising on the effects of the recently enacted new tax laws in Costa Rica. The eminent Rafael Luna and Diego Salto lead the department, which is particularly skilful in tax audits and litigation. In a recent work highlight, the firm successfully assisted Investment Energy Resources in a sales tax dispute with the Ministry of Finance. Cristina Sansonetti oversees all tax-related matters for regional airline Avianca, including administrative and judicial tax processes and tax planning. Walmart, Globalvia and Televisora de Costa Rica (also known as Teletica) are also part of the firm's client base. Anayansi Mora is also noted.

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