Eduardo A. Mayora > Mayora & Mayora, S.C. > Guatemala, Guatemala > Lawyer Profile

Mayora & Mayora, S.C.
15 CALLE, 1-04 ZONA 10, 3RD FLOOR

Work Department

Corporate, M&A, Banking & Finance, Tax, Competition, Trade, Arbitration




Eduardo has been with the Firm since the beginning and is known for his unmatched knowledge of tax, commercial and finance law. Over his career, he has handled many landmark cases, including being instrumental in the drafting of the first legislation regarding securities in Guatemala and representing as counsel the national securities exchange. 

Eduardo is consistently recognized for his legal skills, having been selected by Chambers & Partners for the last fifteen years for his experience in Tax, Corporate Mergers and Acquisitions, Banking & Finance, and Corporate/Commercial law. For numerous years, he has been a highly ranked attorney in Guatemala by LACCA for Banking & Finance and Corporate/M&A. IFLR 1000 and Legal 500 place him as a Leading Lawyer in Guatemala in the practice areas of Tax, Banking, Finance, Corporate, and Mergers and Acquisitions. Who´s Who Legal has ranked him for numerous years as an expert in the areas of Banking and Corporate Law.


Spanish, English


Guatemalan Bar Association


Eduardo received his law degree, Master in Business (cum laude) and Roman Law Studies and Praxeology Degree from Universidad Rafael Landívar, and a Doctor of Laws from Universidad Francisco Marroquín, the highest ranked university in the country, for which he was Dean of the Law School for a decade. Additionally, he many other post-graduate degrees, including a Master of Laws in Common Law Studies from Georgetown University in Washington, D.C.

Lawyer Rankings

Central America > Corporate and finance

First established in Guatemala, Mayora & Mayora, S.C. has built up a strong presence in Central America’s ‘Northern Triangle’, opening additional offices in Honduras and El Salvador. The firm is experienced in multi-jurisdictional M&A and financial transactions, with notable expertise in the energy sector. Among its areas of strength are debt issuances, debt restructuring, corporate finance and project finance. Its expertise in corporate and M&A matters extends to corporate governance, the establishment of businesses, corporate restructurings and compliance. In Guatemala, Claudia Pereira and senior partner Eduardo Mayora, who is also an expert in tax affairs, are among the key contacts for corporate and finance matters. The office in El Salvador is led by Manuel Telles, who is particularly skilled in banking and finance work, while Odín Guillén Leíva heads the Tegucigalpa and San Pedro Sula offices in Honduras.

Guatemala > Tax

(Leading individuals)

Eduardo MayoraMayora & Mayora, S.C.

The Guatemalan member of Lataxnet, a network of Latin American firms focused on tax and transfer pricing, and with additional offices in El Salvador and Honduras, Mayora & Mayora, S.C. is well placed to handle Central America-wide tax issues. The ‘exceptional‘ team advises on tax planning, transfer pricing, customs issues, indirect taxation and tax-related disputes. Its clients include a wide range of companies from the banking, construction, food and beverages, technology, energy and telecoms sectors. Led by the highly regarded Eduardo Mayora, the team includes ‘standout‘ partner Juan Carlos Casellas, who has notable expertise in tax litigation, and senior associate Juan Carlos Foncea, who is experienced in advising Guatemalan and international companies on tax planning and cross-border tax issues.

Guatemala > Corporate and M&A

(Leading individuals)

Eduardo MayoraMayora & Mayora, S.C.

Mayora & Mayora, S.C. has ‘a lot of experience‘ in corporate and M&A matters; the firm frequently works with its offices in El Salvador and Honduras to advise on large multi-jurisdictional mergers and joint ventures in Central America. In addition, the team advises on day-to-day corporate matters and governance, as well as corporate restructurings and the establishment of new operations. Energy and pharmaceuticals are notable sectors of expertise for the firm, which has a strong track record of acting for major domestic and international clients. Claudia Pereira and Sandra Castillo, who are experienced in M&A and corporate restructurings, lead the team, supported by senior partners Eduardo Mayora and Rafael Briz, a specialist in the energy sector. Pereira and Castillo are also active members of the board of Fundación Pro Bono Guatemala, which provides free legal services, particularly to refugees and migrants. Senior associates María de la Concepción Villeda, who stands out for her corporate governance expertise, and María José Nájera are also noted.

Guatemala > Banking and finance

(Leading individuals)

Eduardo MayoraMayora & Mayora, S.C.

Claudia Pereira and Sandra Castillo head the strong four-partner team at Mayora & Mayora, S.C., which has extensive experience in foreign investments, notes issuances, banking and finance regulation, and project finance, particularly in the real estate, energy, natural resources and infrastructure sectors. The Central American firm, which has additional offices in El Salvador and Honduras, is also active in multi-jurisdictional transactions, acting for major local and international banks and financial institutions. Pereira has wide-ranging expertise in project finance, secured lending and trusts, among other matters, while Castillo is noted for her strength in project and infrastructure finance in particular. Other key members of the team are senior partner Eduardo Mayora, whose extensive client base includes the Guatemalan Stock Exchange, and banking regulation expert María Fernanda Morales Pellecer.

Guatemala > Intellectual property

The IP arm of Mayora & Mayora, S.C., Mayora IP, S.A. is highlighted for its ‘extensive knowledge‘ of trade mark, patent, copyright, domain name and trade secrets matters. The team is particularly active in the management of trade mark portfolios, including for a number of international household names, and regularly advises on IP protection in the Northern Triangle region of Central America, drawing on the support of its offices in Honduras and El Salvador. IP litigation is also a notable area of expertise for the team, which regularly handles infringement, nullity and cancellation actions. ‘Well-respected‘ managing partner Eduardo Mayora and administrative partner Santiago Mayora lead the practice. At the senior associate level, Hugo Rivas leads the patent department, regularly handling international PCT filings for local clients, and Byron Deulofeu is experienced in contentious IP matters.