Gallego Lawyers

Deputy Director

Partner and Vice President of Gallego Lawyers, heading the firm's Tax and Foreign Exchange practices.

Mónica Gutiérrez brings 25 years of experience in tax law, foreign investment, and foreign exchange regulation, built across both the public and private sectors. Before joining Gallego Lawyers in 2019, she served as Deputy Technical Director of the International Foreign Exchange Department at Banco de la República, Colombia's Central Bank, and coordinated the Mercantile Registry at the Bogotá Chamber of Commerce. She continues to teach foreign investment and foreign exchange regulation at postgraduate level at the Universidad de los Andes, the Pontificia Universidad Javeriana in Cali, and the Universidad del Rosario. As Partner and Vice President since 2025, she now leads the firm's Tax and Foreign Exchange practices, and advises Colombian and international clients on cross-border structuring, including external debt, dividend repatriation, and the tax and foreign exchange implications of complex international transactions. Clients cited in Gallego Lawyers' 2026 Legal 500 Latin America listing single her out for "her clear advice and ability to address complex issues with precision."

CV:

• • Partner and Vice President, Gallego Lawyers (2025–present); Head of Tax and Foreign Exchange practices

• • Deputy Legal Director, Gallego Lawyers (2020–2024)

• • Senior Lawyer, Gallego Lawyers (2019–2020)

• • Postgraduate Professor of Foreign Investment and Foreign Exchange Regulation, Universidad de los Andes, Pontificia Universidad Javeriana (Cali), and Universidad del Rosario

• • Deputy Technical Director, International Foreign Exchange Department, Banco de la República de Colombia (Colombia's Central Bank)

• • Coordinator, Mercantile Registry, Bogotá Chamber of Commerce

Recent representative matters, 2025–2026, include advising:

• • A German technology group's Colombian subsidiary on harmonizing its commercial distribution framework across Colombia, Ecuador, and the United States

• • A Colombian company with international supply chain operations on structuring a cross-border working capital financing platform spanning Colombia, Mexico, and the United States

• • A German renewable energy group on the pre-closing capitalization of a Colombian special purpose vehicle ahead of a cross-border asset sale of approximately USD 10 million

• • A French energy group's Colombian subsidiary on a novel tax incentive monetization structure for renewable energy generation projects

• • A German renewable energy group on the cross-border legal due diligence for the sale of its Colombian subsidiary

Spanish, English

• • IR Global, member for Corporate Law in Colombia since joining Gallego Lawyers in 2019

• • Named individually in Gallego Lawyers' 2026 Legal 500 Latin America listing as a Leading Firm, with client feedback highlighting her for clear advice and precision on complex matters

• • Specialization in Commercial Law, Pontificia Universidad Javeriana

• • Specialization in Tax Law, Pontificia Universidad Javeriana

• • Law Degree (Abogada), Universidad del Rosario

Ms Gutiérrez enjoys playing sports, traveling, reading and spend time with her family.