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Consortium Legal

Consortium Legal, Anayansi Mora, San Jose, COSTA RICA

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Anayansi Mora

Work +506 2257-3553
Consortium Legal

Work Department

Tax Law




Anayansi is a specialist in Public Law with emphasis in tax litigation before administrative and judicial instances. Her experience in strategic consulting and legal representation of public and private organizations includes the most important concession projects in Costa Rica, conducting complex control processes of local and transnational companies, as well as the review of the tax regime of contracts with the Costa Rican State. It has led the conduction of relevant processes in which the tax benefits regime for public works concession contracts has been defined, the delimitation of the tax authority of local governments, the interpretation of the tax administrative sanction regime, the Recognition of the authorized purchase regime, tax treatment of income resulting from exchange rate differentials, application of transfer pricing methodologies, among others. Her master’s thesis entitled “Analysis of the Figure of the Administrative Settlement Act in the Procedure of Determination by the Tax Administration, from the Entry into Force of the Law on Strengthening Tax Management, No. 9069.” Was approved with distinction as it constituted one of the first critical analyzes of the procedure of tax determination and ex-officio execution of the tax debt, giving rise to the filing of an unconstitutionality action against article 144 of the Code of Tax Rules and Procedures. His experience has also included the relationship with key audiences at the national and municipal levels, which involved the drafting, negotiation and discussion of draft laws and regulations. Previously, she served as legal advisor to the environmental organization Marviva, the state-owned energy company Compañía Nacional de Fuerza y ​​Luz and the Attorney General’s Office of the Republic of Costa Rica.


Spanish, English


Bar Association of Costa Rica


  • Degree in Law from the University of Costa Rica (summa cum laude, 2002)
  • Master’s degree in Public Law from the same University (summa cum laude, 2013).

Costa Rica


Within: Tax

Undeniably one of the best tax practices in the country, the department at Consortium Legal distinguishes itself through its ‘in-depth business acumen’ and broad service offering, which includes advice on day-to-day tax matters, transfer pricing, tax planning and restructuring, and issues arising from the county’s free trade zone regime, as well as contentious tax matters involving administrative litigation against the tax authorities. Noted for its ‘sound judgement, preventive and objective risk evaluation’, the team regularly receives instructions from regional and international companies, including Globalvia, Petro Delta and Cognitiva. The practice is co-led by the very highly regarded Diego Salto and Rafael Luna; among on-going matters it provides comprehensive tax advice to regional heavyweight Cuestamoras on tax structuring, transactional tax matters and transfer pricing. Other work includes assisting Fifco with tax compliance and consultancy issues; advising Ultrapark on the restructuring process of its legal tax structure; and advising Walmart on tax, municipal and customs procedures related to its day-to-day operations and projects, both on an administrative and judicial level. Anayansi Mora and the recommended Cristina Sansonetti are other names to note.

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