Mr David Erales > Consortium Legal > Ciudad Guatemala, Guatemala > Lawyer Profile
Consortium Legal Offices
Diagonal 6 11-10 zona 10
Edificio Diago6
nivel 10. Oficina 1001
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 > Dispute resolution
Consortium Legal‘s ‘extremely agile‘ dispute resolution team attracts praise for its ability to handle breach of contract claims against public entities; practice co-head Elías Arriaza is particularly prominent in litigation and arbitration (both ad hoc and institutional proceedings) in this space. Arriaza, who focuses on civil, commercial and constitutional disputes, also has a thriving debt recovery practice. On the criminal litigation front, the team represents clients in a wide range of environmental, tax fraud and IP cases. Lionel Aguilar
, a founding partner of the Guatemala office, leads the criminal side of the practice, with an emphasis on tax disputes, alongside Astrid Domínguez, who was elevated to the partnership in January 2023. David Erales also has extensive experience in contentious tax matters, and recently promoted senior associate Erick Efrén Pérez provides capable support.
Guatemala > Tax
(Next Generation Partners)Consortium Legal is renowned for the depth and breadth of its tax offering, using the firm’s full-service and multi-jurisdictional model to its advantage when advising on a wide range of local and cross-border tax matters. Commended by clients for its ‘knowledge and experience in international taxation‘, the team frequently advises on the tax aspects of foreign investments, including M&A and real estate transactions, and related issues such as customs tax and transfer pricing. The firm also has an enviable reputation in tax litigation, handling both civil and criminal cases before Guatemala’s highest courts. The four-partner team includes Alfredo Rodríguez (who has extensive experience in transactional tax), Olga María Meléndez (a standout in both contentious and non-contentious matters), Mario Estuardo Archila (a high-profile name for tax disputes) and David Erales (who leads the tax litigation practice). Associate Alejandra Fuentes-Pieruccini garners praise for her expertise in cross-border matters.