Gálvez & Dolorier Abogados > Lima, Peru > Firm Profile

Gálvez & Dolorier Abogados

Peru > Tax Tier 3

Gálvez & Dolorier Abogados is an established tax and labour boutique that has built an impressive client roster of leading international and domestic companies, drawn to the firm's specialist expertise. Notably, head of litigation and tax planning José Gálvez led the successful defence of DHL Express Peru in the Supreme Court concerning the statute of limitations, saving the client a mighty $12m in VAT.  He co-leads a team of ten full-time tax lawyers alongside advisory and transfer-pricing head, partner Silvia Muñoz-Salgado.

Practice head(s):

José Gálvez; Silvia Muñoz-Salgado


The lawyers are up-to-date in their knowledge, care about knowing our industry to give measures in accordance with the business (this is their differentiation from other firms, knowledge of our business). Their best qualities are to provide agile solutions and with a range of possibilities. José Gálvez is recommended.’

The specialisation of the tax team stands out.’

They have rapid understanding of the problem and give prompt attention.’

Key clients

Arca Continental – Lindley


Telefónica del Perú


Andina de Radiodifusion (ATV)

Corporación Cerámica Lima (Celima)

Panamerican Silver

New Transport




América Movil (Claro)

Work highlights

  • Advised Arca Continental Lindley on legal and tax matters regarding its restructuring process.
  • Successfully defended DHL Express Peru before the Supreme Court regarding a matter related to VAT from the year 2001 and the correct application of the statute of limitations, saving the client tax of approximately $12m.
  • Successfully defended Telefónica del Perú during an inspection phase regarding digital services and thus income tax for the non-domiciled.

Peru > Labour and employment Tier 4

Gálvez & Dolorier Abogados is a boutique specialising in tax, labour and employee benefits, which advises a broad mix of clients from the public and private sectors, such as telecoms regulator OSIPTEL and mining company MMG Las Bambas. Most notably, it acted for Petroperú on an internal investigation into acts of dishonesty committed by a group of over 150 employees. The two-partner practice comprises experienced litigator Javier Dolorier Torres and health and safety specialist (among other areas) Flor Villaseca Hernández. Former senior associate and third team member Karen Céspedes left the firm to study abroad.

Practice head(s):

Javier Dolorier Torres; Flor Villaseca Hernández


Personalised and competent service in which they get involved with the business.’

Key clients

MMG Las Bambas

Oficina de Normalización Previsional (ONP)

Corporación Peruana de Aeropuertos y Aviación Comercial (CORPAC)

CEPSA Peruana

Petróleos del Perú





Petróleos del Perú (Petroperú)

Electricidad del Perú (Electroperú)


Work highlights

  • Successfully represented the ONP – Oficina de Normalización Previsional (Peru’s Social Security Office) in suspending the fraudulent payment of P$200m in retirement pensions.
  • Counselled Petroperú on investigating acts of dishonesty among 150 workers, including union leaders from six different trade unions.
  • Acting for a significant industrial company on the design of a labour strategy of a division of the company that will affect approximately 3000 workers.

Galvez & Dolorier Abogados (G&D) is an innovative and modern state-of-the-art boutique law firm specialising in labour and tax. The tax department is led by partners Jose Galvez and Silvia Munoz, former officials at the Peruvian Tax Administration (SUNAT) in managerial positions (eg Chief of Le- gal Affairs Division at both, the Large National Tax- payers Intendency and Lima Taxpayers Intendency). G&D has participated along those years in several tax legislation reforms related to income tax, and has also contributed to tax reforms in the Peruvian capital market as advisor to the Lima Stock Exchange. The labour and employment area is led by partners Javier Dolorier, a former advisor to both the Labour National Council and the Supreme Court in labour matters, who has been acting as arbitrator in labour and commercial matters, and Flor Villaseca an experienced labour litigator and a specialised lawyer in safety and health at work.

The age range of partners is between 40-50, and 24- 40 of associates. The firm is committed to the long- term professional development of its associates who regularly attend courses and programs at prestigious institutions (Vienna University of Economics and Business; International Bureau of Fiscal Documentation). Their experience in the Peruvian public sector and in the private legal practice is a perfect match and a key value for clients. Another competitive strength is the combination of in-depth knowledge and strong litigation skills as well as in tax law and in labour law, with a cost efficient and commercially oriented approach, which is an unusual feature at larger law firms. Following recent trends in international law practice, the firm has been working with clients in the implementation of compliance programs and good practices.

Areas of practice
Labor and employment: The department’s specialisation areas are: litigation and labour arbitration; labour union matters; labour audits; immigration.

The firm represents clients in employee relations and advises on all matters related to employment and labour law. The team’s regular work includes drafting policy papers for clients on pay equity, sexual harassment prevention and complaints procedures, and LGTB inclusion initiatives. The firm also advises corporate clients on the impact of new technologies on job reduction.

Tax: The firm has been participating in highly sophisticated tax consulting with a focus on cross-border transactions, taxation of institutional investors and tax litigation representing domestic and foreign companies before the administrative and judicial local authorities, primarily in transfer pricing and taxation of multinational economic groups’ matters. Other specialisation areas are: General tax advisory and tax litigation; tax planning (includes fiscal planning and wealth management); Technology and e-commerce (high specialisation in taxation of digital services, technical assistance, royalties, software and other e-commerce and IT-related operations) and capital markets taxation.

Complementary areas: Galvez & Dolorier Abogados’ tax and labour law departments are supported by corporate law specialists and by auditing accountants specialised in compliance programs

Languages spoken: Spanish, English

Tax: Large taxpayers, sectors such as mining and mineral trading, construction and real estate, pharma industry, broadcasting, beauty and personal care, international maritime transportation, energy; in- vestment funds, manufacturers, technology and telecommunications, the Lima Stock Exchange and its clearinghouse; government agencies, state-owned companies.

Labor: Companies and individuals. State-owned companies (airports, oil companies and regulatory agencies), health centres and health services providers, agribusiness, higher education, retail, automotive, food and beverage, broadcasting, telecommunications, transportation and infrastructure operators.

Labor Javier Dolorier E: jdolorier@gydabogados.com
Tax José Gálvez E: jgalvez@gydabogados.com
Transfer pricing Silvia Muñoz E: smunoz@gydabogados.com
Other fee-earners : 20
Partners : 7