Mr David Erales > Consortium Legal > Ciudad Guatemala, Guatemala > Lawyer Profile
Consortium Legal Offices
DIAGONAL 6 10-01 ZONA 10 CENTRO GERENCIAL LAS MARGARITS TORRE II
OFICINA 1101
CIUDAD GUATEMALA
Guatemala
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Mr David Erales
Work Department
Tax
Position
Partner
Career
David is a practice partner at Consortium Legal – Guatemala. With 11 years of experience in the financial services and fintech, food and beverage, and agro-industrial sectors; he has extensive experience in defending the interests of our clients in tax litigation against the Tax Authorities -SAT-, as well as, in civil, commercial, trademark disputes, among others, advising companies from various sectors, including financial, export, food and beverage, agro-industrial services, among others.
He enjoys great prestige and experience in defending the interests of his clients in appeals before the Supreme Court of Justice, Civil Chamber, as well as in constitutional actions, both amparo and unconstitutional, general and in particular case.
He has developed as an academic, Full Professor, since 2014 to present the courses of Civil and Commercial Procedural Law II and III, at the Universidad del Istmo. He also actively participates as an exhibitor, seminarian, panelist, lecturer or moderator, in various academic forums, including the Guatemalan Institute of Procedural Law, Guatemalan Institute of Tax Law, Guatemalan Institute of Accountants and Public Auditors, C-Educa, among many more.
David currently participates in the Board of Directors of the Guatemalan Institute of Procedural Law.
WORK HIGHLIGHTS
- Defense of adjustments made by the tax authorities to the Income Tax for hundreds of millions of quetzales to different banking and financial entities, within which the violations of the rights of the taxpayer have been demarcated, both administratively and judicially, ensuring the fair application of the law, in order to fade adjustments that do not have a legal, real or factual basis on which the illegal payment of taxes is intended.
- Defense of taxpayers before the arbitrary refusal of the administrative authorities to return the tax credit of the Value Added Tax for more than hundreds of millions of quetzales, both administrative and judicial, ensuring the fair application of the law, with the object to obtain the revocation of resolutions that do not have a legal, real or factual support on which it is intended to deny the return of the credit that in law corresponds to the clients of the firm.
- Partial General Unconstitutionality of certain tax rules that violate the constitutional rights of customers, ensuring respect for the rights of our customers, both in specific cases and in their Generality, thus seeking to influence a correct application of laws by a State that is respectful of the rule of law in our country.
Languages
Spanish and English
Memberships
Founding member of the Guatemalan Institute of Procedural Law and current member of its Board of Directors.
Member of the Bar Association and Notaries of Guatemala.
Member of the National Sports Association of Golf of Guatemala —ASOGOLF—
Education
- Master’s Degree in Corporate Law, Universidad Rafael Landívar, Guatemala (2013)
- Degree in Legal and Social Sciences (cum laude), Universidad Rafael Landívar, Guatemala (2008)
Lawyer Rankings
Guatemala > Tax
(Next Generation Partners)The ‘excellent‘ team at Consortium Legal draws on the firm’s presence throughout Central America to advise on multi-jurisdictional tax matters, including the tax aspects of M&A transactions. The team also advises on transfer pricing and tax planning, and represents clients in disputes with the tax authorities. Among its clients are local, regional and multinational companies from the financial, non profit, manufacturing, agroindustrial and mining sectors. Alfredo Rodríguez is experienced in advising on the tax aspects of corporate transactions, including M&A and private equity investments, as well as advising high-net-worth individuals and family groups on estate and succession planning. He co-heads the team with the experienced Olga Meléndez and David Erales, who leads the tax litigation practice. Associate Alejandra Fuentes-Pieruccini is noted for her advice on transfer pricing and international taxation. Since publication, the team has been rejoined by Mario Archila, previously head of his own practice at Archila & Asociados.
Guatemala > Dispute resolution
Consortium Legal‘s ‘dedicated‘ and ‘responsible‘ team handles civil, commercial and constitutional litigation, with a specialist tax litigation practice led by David Erales; it has also been increasingly active in arbitration. The team acts for large regional and international clients from diverse sectors including technology, energy, financial services and hospitality. Practice head Elías Arriaza, who has broad experience, including in shareholder, labour and administrative disputes, and associate Paulina Rodríguez, who has significant arbitration expertise, are considered ‘excellent lawyers‘. Other key members of the sizeable associate team include Alejandro Sánchez and Erick Efrén Pérez.