Consortium Legal

Tax Law

Partner

Olga María is a Founding Partner of Consortium Legal – Guatemala and has more than 35 years of experience in the tax field. She has provided advisory services to clients in various sectors, including banking, insurance and credit auxiliaries, airlines, mining, telecommunications, food, and beverages. Her practice focuses on comprehensive advice and taxpayer defense, both in the administrative phase and in judicial proceedings, and she has a solid track record in handling complex cases with economic impact.

For 20 years, she was Managing Partner of the firm in Guatemala, leading the organization and consolidation of the office under a modern and sustainable business model. At the same time, she maintained a close connection with the tax area, being recognized as a leader in the field.

She has taught tax law in bachelor’s and master’s programs at various universities in the country, contributing to the training of new generations of lawyers. She is also a founding partner of the Guatemalan Institute of Tax Law, where she has promoted the study, development, and updating of this branch of law in Guatemala.

WORK HIGHLIGHTS

Administrative and judicial defense in several cases of claims formulated to the Income Tax, for not withholding the 5% due for dividend distribution and payment (through shares), by capitalizing profits, for a total of US$80,756,996.97 Administrative and judicial defense in several cases of claims formulated to the income tax, for omission of income from dividends received. The discussion revolves around the misinterpretation articles 10-15 of the Guatemalan Income Tax Law, 83, 84 and 93, for a total of US$33,938,920.40 Administrative and judicial defense in several cases of refusal of the refund of the Value Added Tax credit, for not making exports during the requested tax period, for a total of US$26,408,451.71

Spanish

College of Lawyers and Notaries of Guatemala

Founding member of the Guatemalan Tax Law Institute

Master in Tax Law (closed pensum cerrado), Universidad de San Carlos de Guatemala, Guatemala, (pensum cerrado, 2003) Master’s Degree in Business Administration, Instituto Centroamericano de Administración de Empresas –INCAE-, Guatemala (1992) Lawyer and Notary, Universidad Rafael Landivar, Guatemala (1989)