Leonardo López > Hernández & Cía > Lima, Peru > Lawyer Profile

Hernández & Cía is well known in the market for its knowledge of customs regime structures and customs procedures; it handles both contentious and non-contentious matters and represents large multinational clients in customs and tax litigation before the authorities. Other areas of focus include compliance, tariffs, international trade structures and international trade disputes. Practice head Leonardo Lopez is a veteran practitioner with considerable experience in tax, international trade and customs issues, and more specifically, assists clients with valuations, planning and tariffs matters. Senior associate Miguel Ángel Campos is registered as a customs broker and is a member of the Association of Certified Customs Agents of Peru (AATA); he offers clients niche expertise in maritime and port law, as well as customs planning and compliance. Paloma Velásquez Bolognesi is another key associate. Since publication, Campos has been promoted to principal associate – effective as of February 2024.

The pre-eminent tax practice at Hernández & Cía is led by Milagros Bustillos, Leonardo Lopez and veteran tax practitioner Luis Hernández Berenguel and advises high-profile foreign and domestic clients on the gamut of tax issues. On the advisory side, the team handles compliance, cross-border tax planning and structuring, international tax law and individual wealth management, and on the contentious side, it is well versed in administrative proceedings before the National Superintendence of Customs and Tax Administration (SUNAT) and in judicial litigation. Hernández is well regarded in the market and has previously assisted in drafting income tax regulations; strong support is provided by Bustillos, who assists clients in administrative proceedings, and López, who is recommended for tax, customs and trade matters. Fernando Nunez is a key contact for corporate tax and wealth management, while Rodrigo Flores focuses on international tax matters, including tax stability agreements and the taxation of natural resources. Counsel Patricia Tamashiro is another name to note for transactional tax issues, while senior associate Julio Sáenz advises on tax litigation.