Aguilar Castillo Love maintains a broad tax practice, assisting an impressive roster of regional and international clients in the energy, mining, construction, and food and beverages sectors with both contentious and transactional tax matters. Praised by clients as ‘always willing to listen and collaborate‘, the team has a strong track record in complex disputes with the Honduran tax authority (SAR), in addition to advising on the tax aspects of major M&A and projects-related transactions, drawing on the firm’s longstanding expertise in the projects and energy space. Juan José Alcerro Milla, whose extensive experience spans tax litigation and the structuring of significant transactions, co-heads the practice with Honduras managing partner Enrique Rodríguez Burchard, who has recently been particularly active in contentious matters. Up-and-coming partner Victor Alejandro Martínez is also a key name for tax disputes, compliance and customs issues.

BLP‘s ‘highly collaborative‘ tax team is commended by clients for its ‘extensive knowledge and experience in the field‘, which takes in tax litigation, structuring and compliance. Representing taxpayers in disputes with the SAR forms a key pillar of the practice, and the team also advises an array of multinationals and financial institutions on the tax aspects of M&A and project financing, and tax exemptions and credits (particularly in the clean energy space). The practice is led by the experienced duo of Lilian López, who handles the full spectrum of international trade, customs and tax matters, and Jorge Brizuela, a high-profile name for tax issues in the energy sector. The talented group of associates includes Fernando Gómez (who stands out for his ‘clarity in explaining the most technical issues‘) and Norma Amador (who brings two decades’ in-house experience at the SAR).

Counting a vast array of multinationals from the energy, retail, food and beverages, agribusiness and transport sectors – to name but a few – among its clients, the tax team at Consortium Legal is singled out for its ‘timely, assertive, consistent and high-quality service‘. Tax litigation is the cornerstone of the practice, where the recent caseload includes a number of high-profile disputes with the SAR stemming from transfer pricing audits, but the team’s wide-ranging expertise also spans the full spectrum of advisory matters, from international tax structuring and customs issues through to municipal taxes. The highly regarded Armando Manzanares leads the tax and administrative law practice, while Patricia Solórzano, who is sought after for her advice to international clients and her knowledge of the oil and gas industry, is also a key name at the senior level. Senior associate Grossnie Velásquez provides capable support.

Arias‘ active tax practice focuses on advising multinationals with local subsidiaries on the tax exemptions available under Honduras’ free trade zone regimes (as well as on ongoing reforms in this space), and has considerable strength in sector-specific tax issues in the export manufacturing, renewable energy and mining industries. The team also assists clients with the tax aspects of their day-to-day operations, including compliance with local regulations, customs issues, the application of transfer pricing laws, and challenges to decisions made by the tax authority. Honduras managing partner Evangelina Lardizábal, an expert in local and international tax matters, foreign investments and free trade zones, leads the team, supported by associate Fabricio Flores, who joined the firm from EY Law Central America in June 2022.

García & Bodán‘s ‘agile and totally competent‘ tax team supplements the firm’s busy corporate and finance practices when advising on the tax planning of major transactions, and also assists multinational corporations with the tax implications of their expansion into Honduras, including obtaining exemptions under the country’s various tax regimes. In addition, the team advises on compliance and recent changes to the law governing free trade zones, and handles a steady stream of disputes with the tax authority. Office managing partner and practice head Vanessa Oquelí focuses on tax planning and the structuring of transactions, while Godofredo Siercke takes the lead in litigation. Recently promoted senior associate Gabriela Aguirre, whose areas of expertise include advising on tax exemptions, is also a key contact.

Highlighted by clients for its ‘customised approach‘, the tax team at Lexincorp is well versed in assisting regional and international companies with the tax structuring of their Honduran operations and disputes with the SAR, frequently joining forces with the corporate and litigation departments. The firm’s focus on the projects space has also opened up a core source of tax mandates, including advising on tax exemptions for foreign investors in the transport and infrastructure sectors. Honduras managing partner Benito Zelaya and Sylvia Zelaya, who heads the San Pedro Sula office, lead the team. Associate Nicole Fugón provides support, drawing on notable in-house experience at the SAR.