Spingarn > Quito, Ecuador > Firm Profile

Luis Tamayo n24-33 y Baquerizo Moreno
Plaza Corporativa Torres del Castillo - Edificio Torre Dos, Oficina 7005

Ecuador > Tax Tier 2

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) 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.

Practice head(s):

Diego Armas; Andrés Narváez

Key clients

Banco Diners Club del Ecuador

Juan Gabriel Eljuri

Juan Pablo Eljuri

Centro Comerciales del Ecuador


Nova Ecuador


Banco Pichincha

International Water Services


Work highlights

  • Advised Banco Diners Club on the challenging of a $9.7m income tax audit for fiscal year 2014, issued by the Internal Revenue Service.
  • Acted on behalf of Inmodiamente by filing a lawsuit before the Tax Court of Quito, contesting a tax resolution for differences in income tax for the fiscal year 2013 for a value of approximately $3.6m.
  • Sponsored Amovecuador during a judicial process before the District Tax Court through which it requested the cancellation of the glosses contained in its income tax audit; value: $5m.

Ecuador > Corporate and M&A Tier 4

Spingarn continues to develop its participation in the corporate sector with a growing client roster, while internally it has an expanding headcount following the arrival of seven lawyers from Robalino Law  in June 2021, including former counsel Sebastián Saa, an energy, natural resources and public procurement specialist with experience in cross-border transactions. He now co-heads the corporate practice alongside Andrés Narváez, who is also the head of the firm’s tax consultancy department. Also in both the tax and corporate teams, Diego Armas advises on start-up processes, corporate and shareholding structures, M&A, takeovers and corporate auditing. At associate level, senior Lisset Armijos (who arrived with Saa) is noted for M&A matters in relation to the energy sector.  

Practice head(s):

Andrés Narváez; Sebastián Saa


‘We work directly with Diego Armas and Andres Narvaez who advise us on the day-to-day needs of our companies, always showing a high level of knowledge and professionalism.’

‘They helped us with a negotiation where they demonstrated a high knowledge of both local and international laws, and in addition to the financial part, contributed ideas such as forming a guarantee trust to make the investment viable.’

‘A very dynamic work team focused on solving problems.’

‘A team with a broad understanding of the mining sector and a broad scope of coordination with the public sector.

‘Sebastian Saa is quite dynamic, and above all focused on generating practical and simple solutions.

Key clients

Atico Mining Corporation

Navent Group


Harmut Bock Irigoyen




Seguros123 Agencia Asesora

Productora de Seguros

World Digital Connection Publicidad


JMI Group


Work highlights

  • Advised Canada’s Atico Mining on the acquisition of various shareholdings (totalling more than $13.8m) in Compañía Minera La Plata so as to become sole shareholder, among other matters.
  • Advised Brolog on its restructuring process; value $1.3m.
  • Advised Assurion’s Ecuadorian branch on a capital increase of $1m.

Ecuador > Energy and natural resources

The team at Spingarn handles a range of negotiation, structuring and financing for projects, acting for clients in the energy and mining industries seeking to invest in the region; practice head Sebastián Saa is the name to note.

At Spingarn we are a team of specialists in legal tax and financial consultancy matters. Our attorneys, tax specialists, CPAs, and business advisors have the necessary experience to turn our clients challenges into opportunities. We thrive on our clients success.

With more than a decade of successful testimonies, we have consolidated a large portfolio of clients in which we are proud to include multiple top 50 corporations and economic groups by profit, as well as renowned foreign corporations, to potentiate their businesses both in the national territory and beyond borders.

We become deeply involved with our clients to ensure a profound understanding of their business, goals, values, vision, policies, strategies, and priorities. Thus, our solutions are not only comprehensive but also coherent with their business. We try not to be seen as consultants, but rather as business partners.

Our practice areas:

Corporate: We enjoy a national and an international reputation in our practice of corporate and M&A. As, our lawyers, financial, accounting, and business professionals have assessed some of Ecuador’s largest financial and corporate groups in the most complex, high-value and demanding transactions in the country and in the region.

Administrative and Regulatory: The team covers the entire spectrum of Public Law practices in Ecuador. We focus strongly on aviation regulations as well as public procurement matters.

Energy: The team represents some of the main players in the oil & gas, mining, electricity, and other energy investments of significant importance in Ecuador, as well as advised many companies in projects outside the Ecuadorean borders.

Advise includes negotiation, structuring, development and financing of their projects. Our team is known for its deep knowledge of the industry, which allows us to achieve efficient results for our valued clients.

Data Protection and Anti-trust:  We advise insurance and reinsurance companies. We offer legal assessment in competition law. We provide legal assessment in data protection.