Tax in Guatemala

Consortium Legal

With a regional presence, Consortium Legal is able to assist clients with tax matters involving various Central American jurisdictions, and counts a number of international companies among its clients, with particular expertise in the financial and aviation sectors. The team, which is praised for its 'knowledge and experience', advises on wealth planning, corporate tax for multinational corporations, and assists foreign investors with tax issues. The firm also has a strong tax litigation practice, with experience defending clients in the country's highest courts. Alfredo Rodríguez, who is described by one client as 'the best tax lawyer in Guatemala', Olga Meléndez and David Erales, who specialises in tax litigation, lead the practice, while senior associate Alejandra Fuentes-Pieruccini is noted for her strength in international taxation.

Testimonials

‘They stand out for their knowledge, legal experience, strong understanding of legal principles, and proactivity.’

‘The firm’s knowledge and experience in tax matters is unequalled in the market. No other firm can match the experience, reputation and career of Alfredo Rodríguez.’

‘Alfredo Rodríguez is the best tax lawyer in Guatemala. He has extensive experience in this area and an unrivalled career.’

‘Consortium Legal’s strength lies in its knowledge of the law, as the foundations of the defence in a tax case have to be solid in order to obtain a favourable result.’

Mayora & Mayora, S.C.

A member of the Lataxnet/WTS tax and legal network in Guatemala, El Salvador and Honduras, Central American firm Mayora & Mayora, S.C. has experience in tax and transfer pricing matters throughout the region. The team is well versed in tax planning, customs and VAT matters, acting for domestic and multinational clients from the financial, energy and infrastructure sectors, among others. The practice is led by the highly experienced Eduardo Mayora, who continues to act as tax adviser to the Guatemalan Stock Exchange, and Juan Carlos Casellas, who specialises in tax litigation and transfer pricing matters. They are supported by senior associate Juan Carlos Foncea, who has expertise in customs law and international tax planning.

Key clients

Banco Industrial, S.A.

Cindu De Guatemala, S.A.

Ingenio Palo Gordo

Refractarios Nacionales, S.A.

Tabacalera Centroamericana

Bolsa De Valores Nacional De Guatemala, S.A.

Gas Natural Fenosa Telecomunicaciones Guatemala

Archila & Asociados

Highly regarded boutique Archila & Asociados has established itself as a leading firm for tax litigation in Guatemala, defending clients against actions brought by the tax administration in relation to incorrect tax audits and the denial of tax credits. It has a strong client base of Latin American multinationals from a range of sectors, including real estate and construction, energy, automotive and communications. The team also has experience in handling constitutional appeals against tax reforms and advising on tax compliance. The practice is led by the experienced Mario Archila, with the assistance of senior associate Félix Gutiérrez.

Practice head(s):

Mario Archila

Testimonials

‘Archila & Asociados focuses on tax defence cases. They have been very accurate in their understanding of the tax authority in Guatemala, where the requirements and laws change constantly. They know a lot about tax law and the current approach of the Guatemalan tax administration.’

‘Mario Archila and Felix Gutierrez work closely with our tax team and have a clear understanding of the needs of our business.’

‘The cost-benefit ratio is very good. The team is always prepared to support its clients and is knowledgeable in this area of law.’

‘They stand out for their level of knowledge of national tax law, their experience and the breadth of their practice in various industries.’

‘I think their practical approach to the different areas of tax law makes them an excellent choice.’

Key clients

Radio Televisión Guatemala.

Televisiete

Spectrum

Plantaciones Minar

Floricultura

Vistas Pradera

COGUMA

Urrea Constructores

Desarrollos San Jose

Energuate

Asociación de Azucareros de Guatemala

Corporación Multi-Inversiones

Cofiño Stahl

Asociación de Importadores de Vehículos

Asociación de Importadores de Motocicletas

Esso Guatemala Servicios

Transequipos, S.A.

Grupo Introsa

Seguros Mapfre

PepsiCo

Grupo Tecún

NCO Star Comunicaciones Guatemala

Inversiones y Bienes del Atlántico

Sonido Seguro, S.A.

Grupo Almo

Ternium

Reserva Oakland

Servicios Educativos Centroamericanos, S.A.

Imexpos

Compañía Guatemalteca de Maquinaria, S.A.

Central Agrícola, S.A.

Bandegua

Grupo Ferroso

Tableros de Aglomerado

Work highlights

  • Acted for Televisiete and Radio Televisión in litigation regarding tax adjustments imposed by the tax administration.
  • Defended Energuate against accusations of tax fraud made by the tax administration regarding a leveraged buyout.
  • Represented a client in constitutional actions challenging the tax administration’s decision to modify tax returns for VAT.

Arias

The tax department at Arias has experience in both contentious and non-contentious matters. The team has been active in assisting with the tax aspects of high-profile corporate transactions, handling customs matters and advising clients on the tax structuring of local operations. Other areas of expertise include real estate tax, the taxation of financial instruments, international tax, transfer pricing and compliance, as well as tax litigation. The team also works alongside the firm's offices across Central America to provide multi-jurisdictional tax advice to investors in the region. Practice head Ximena Tercero is particularly experienced in customs law, international trade and transfer pricing matters.

Practice head(s):

Ximena Tercero

Carrillo & Asociados

Carrillo & Asociados is noted for its strength in representing regional and international corporations in complex tax litigation. The team is also equipped to advise multinational companies with operations in Guatemala on tax planning, import and export tax issues, customs and free trade agreements, free trade zones and tax benefits. Local and foreign high-net-worth individuals also seek the team's advice on international tax and estate planning. The practice is led by highly experienced senior partners Alfonso Carrillo and Rodolfo Alegría, and includes key senior associate María de Lourdes Villanueva.

Alta QIL+4 Abogados

The 'dedicated and knowledgeable' team at QIL+4 ABOGADOS, S.A. has particular strength in tax disputes, regularly defending clients in civil and administrative litigation brought by the tax authority. The team also advises on compliance and the tax structuring of project financing and M&A transactions, including cross-border matters, and assists clients in sectors such as renewable energy and aviation with tax exemptions and specific tax regimes. The practice is led by José Quiñones, who has significant expertise in complex tax investigations. Senior associate Otto Ardón, who is highly active in tax litigation, and associate Hellen Guerra, who focuses on administrative matters, are also key contacts.

Practice head(s):

José Quiñones

Testimonials

‘They have good relationships with the relevant institutions.’

‘The lawyers are dedicated and knowledgeable in their field.’

Key clients

Telus International

Daimler AG

Henkel La Luz

Abbott Laboratories

Pay Pal

Credit Suisse

Banque Cantonale de Geneve

Macquarie Bank

AmBev

Alimentos Quaker Oats y Compañía Limitada

Work highlights

  • Defended a leading agribusiness conglomerate against allegations of tax fraud by the tax administration.
  • Acted for a leading agribusiness conglomerate in a challenge to the local tax authority’s tax adjustment procedure.
  • Advised a global aviation company on a challenge by the local tax authority to the use of global expense tax deductions.

A. D. Sosa & Soto

Well regarded Guatemalan firm A. D. Sosa & Soto regularly advises on the tax implications of international corporate transactions, transfer pricing, international trade, tax planning and compliance, in addition to representing clients in tax assessments and litigation. Clients include domestic and international corporations. The team is led by Einar Klanderud, who has expertise in tax compliance and litigation, and Juan Pablo Ortiz, whose experience spans transfer pricing and cross-border tax structuring and implementation.

Testimonials

‘For me, it is a one-stop shop. It doesn’t matter what problem or question I have, they can handle it.’

BLP

BLP regularly advises national and international investors on the tax issues affecting investments, and also assists with the tax aspects of M&A transactions and tax planning. On the contentious side, the team has handled administrative processes challenging assessments by the Guatemalan tax authority. María Inés Arenales, who leads the practice, is able to draw on her expertise in corporate and financial transactions when advising on tax issues.

Practice head(s):

María Inés Arenales

Key clients

Unity

Mission Aguacates Ltd

British American Tobacco Centroamérica

Compañía de Asistencia al Viajero de Guatemala S.A.

Aseguradora General S.A.

Banco Promerica S.A.

Assa Compañía de Seguros S.A.

Quala Inc

Deloitte Legal Guatemala

The Guatemalan office of global firm Deloitte Legal Guatemala has experience in cross-border tax matters, acting for both foreign and local clients. In addition to advising on non-contentious issues such as tax adjustments, the firm has a strong tax litigation practice, defending clients in criminal and administrative tax matters before the tax administration and the courts. The team is led by corporate specialist Estuardo Paganini. However, former practice head and tax litigator Sandra Paiz  left the firm in Marich 2020.

Practice head(s):

Estuardo Paganini

Key clients

Kellogg’s

Sanofi Aventis

Merck

Chevron

Spectrum Brands

Delta Air Lines

Nestlé

Whirlpool

PriceSmart

Maersk

Work highlights

  • Represented a client in litigation relating to income tax adjustments before the Constitutional Court.
  • Represented a client in litigation relating to VAT before the Constitutional Court.

Sfera Legal

Domestic and international companies turn to Central American firm Sfera Legal for advice on corporate tax planning, import and export procedures, customs compliance and tax credit refunds. Tax litigation also features in the department's workload. The key contacts in the team include managing partner Ignacio Andrade Aycinena; Jorge Asensio, who is experienced in advising the local subsidiaries of international companies; and senior associate Luis Enrique Solares, who specialises in tax disputes.

Practice head(s):

Ignacio Andrade Aycinena