Highly regarded for its ‘in-depth knowledge' of both contentious and non-contentious tax matters, Lexvalor Abogados acts for an array of domestic and international clients and enjoys a particularly strong presence in the pharmaceutical, technology, hospitality and insurance sectors. In doing so, the firm often appears opposite the Ecuadorian Internal Revenue Service (SRI), relevant municipal governments and the national customs administration. On the non-contentious side, the practice handles transfer pricing, inheritance planning, and investment agreements, among other advisory and structuring matters. The department is led by Carlos Coronel, who handles tax advisory and tax controversies (both judicial and administrative). He is flanked by fellow partners Pablo Arias Aizaga (tax consulting and tax disputes) and María Gabriela Uquillas (head of the firm's international trade and customs practice), both of whom have over 15 years' experience in the sector. At associate level, Víctor Chiriboga is the name to note; his practice is centred on corporate advisory and tax planning, along with tax procedural matters.

Pérez Bustamante & Ponce remains one of the leading practices in the Ecuadorian tax space, with a client list that features a range of prominent multinational companies including Sony, Unilever, and General Motors. The department is led by Juan Gabriel Reyes who is recommended for his expertise in tax planning and structuring matters, and also handles tax controversies. Recent highlights saw Reyes working in conjunction with Juan Francisco Carrasco to secure Quiport’s right to seek an income tax exemption despite the SRI’s objections; the case was won in a series of district and national court decisions. Carrasco also has a particular niche in telecoms-related tax matters which saw the pair team up to successfully represent Otecel in a judicial action challenging a $9.2m income tax assessment for fiscal year 2016. Rounding out the partner-level team is tax, customs and international trade specialist Carmen Simone-Lasso; she has particular expertise in both tax and customs litigation and a focus on investments and international trade matters relating to the automotive sector; her recent mandates include advising Cervecería Nacional in the largest investment project by a company in Ecuador’s food and beverage industry. Key associate support comes from practice directors Nicolás Maldonado-Zambrano and Alejandro Páez-Vallejo (an October 2022 promotion), and senior Jeannette Jarrin-Sevilla.

In keeping with it’s full-service offering, the multi-office Robalino fields a team that has ‘deep knowledge‘ and the ‘ability to analyse complex tax issues‘ across the planning, controversy and transfer pricing segments, as well as general tax advisory. With extensive experience of cross-border transactions as well as interactions with the tax authorities, practice head Paola Gachet leads the team, often liaising with the firm’s corporate department on relevant matters. Javier Robalino is another key member of the practice, adding to the firm’s ability to advise clients on the tax aspects of cross-border M&A transactions. Heading the team in the Guayaquil office, senior associate Emilio Aguayo‘s past experience includes a number of years at Servicio de Rentas Internas (SRI), the Ecuadorian tax authority and the Ministerio del Trabajo; he also has particular expertise in procedural law. Fellow senior Victor Murillo is further noted for his work on international trade and customs matters. Bolívar Figueroa left the firm in June 2021 to become an advisor at the Ministerio de Producción, Comercio Exterior, Inversiones y Pesca.

The result of the November-2021 merger of Bustamante & Bustamante and Fabara & Compañía, Bustamante Fabara fields a tax practice with capabilities across advisory and planning matters, contentious tax issues and tax restructurings for a consolidated client roster of both domestic and international companies. The team is co-led by senior partners Juan Carlos Bustamante and Maria Rosa Fabara who provide deep knowledge of tax planning and structuring, and contentious tax disputes before the Tax and Constitutional Court, respectively; as well as advice on non-contentious issues including customs, refunds and transfer pricing arrangements. At associate level, senior Diego Pino is a former legal head of the SRI’s revenue department; with over 20 years’ experience, he has a particular niche specialism representing clients in the pharmaceutical sector in disputes with the tax authority. An additional name to note is that of associate María Fernanda Saá-Jaramillo, whose practice covers corporate tax and tax litigation, transfer pricing, customs, and indirect taxation as well as wealth management. Since research concluded, both Pino and Saá-Jaramillo have been promoted to practice directors, effective as of October 2022.

Andrea Moya leads the tax practice at CorralRosales, which focuses on advising clients with respect to complex transactions, share and asset transfers, customs regulations, and corporate restructurings. The team also represents clients in contentious issues - a case in point being its recent representation of the Association of Airline Representatives in Ecuador (ARLAE) before the National Court of Justice. Additional figure of note include senior partner Xavier Rosales who is noted for his advice on tax issues in relation to corporate transactions; and senior associate Ricardo Mancheno, a tax advisory specialist who also has experience in administrative and judicial proceedings.

ECIJA GPA houses a tax department co-led by Paola Robalino (tax advisory, tax planning, legal sponsorship and international business) and Édgar Méndez (tax consulting and tax controversies), both of whom have expertise in local and international tax law matters. The practice group also regularly undertakes tax litigation, and advises a range of clients (particularly from the oil, mining, telecoms, construction and digital-services sectors) on tax adjustments, tax planning and M&A transactions. At associate level, Jessica Dillon has over 10 years’ experience of -primarily- tax advisory, tax planning and international tax law; however, former fellow associate Alberto Vivanco left in May 2022 to found VAC Abogados & Consultores.

Particularly capable in tax matters, Spingarn‘s practice handles tax structuring and strategies, regular tax advisory and assessment, local and international tax planning and management, family protocols, customs matters, and representation in court and administrative proceedings; and frequently acts for the likes of Banco Pichincha and Diners Club in challenging SRI tax audits. Diego Armas has experience of both tax litigation and consultancy, and co-leads the practice alongside Andrés Narváez, a former lawyer and consultant at the SRI (as well as head of the International Tax Services division at Ernst & Young - Bogotá) who now focusing primarily on administrative challenges and reassessment processes. From the associate ranks, senior Kyra Rivera (tax advisory) and Andrea Orellana (tax litigation) are also both names to note; while experienced associate David Anda handles corporate advisory with a tax focus, tax planning, and administrative and judicial tax litigation.

Apolo Abogados is particularly active in the maritime and port sectors, frequently acting on behalf of its clients in relation to applications for tax exemptions, the payment of tax liabilities and the completion of investment contracts. Led by Carlos Arosemena, who has experience in the design and submission of regulatory proposals to the tax authority, the practice group also undertakes tax litigation and administrative disputes, with recent highlights including successfully bringing a case against the SRI seeking the approval of an exemption before the country's Administrative Court.

Acting primarily for clients in the pharmaceutical and telecommunication sectors, Meythaler & Zambrano Abogados specialises in a range of contentious tax issues before the SRI, Constitutional Court and relevant customs authorities. The team, which is co-led by José Meythaler, Carlos Viscarra and Pamela González, is particularly well regarded for its expertise in tariff claims and tariff classification matters.

The tax team at Noboa, Peña & Torres, Abogados focuses on transfer pricing, the tax aspects of corporate transactions, and the design and implementation of efficient tax structures for new businesses. Led by Patricio Peña Romero, the practice also acts for its clients in a range of disputes, with Gonzalo Noboa Baquerizo also noted as a key contact in this respect. With 15 years' experience, associate practice director Andrés Cortez handles national and international tax planning, M&A-related tax advisory and planning, and corporate restructuring; he also has solid knowledge of transfer pricing and an active role in litigation. Associate Verónica Zambrano spent 12 years at the SRI and has experience in tax control and compliance, tax litigation and advisory, criminal tax, and constitutional and contentious-administrative matters.