Gálvez & Dolorier Abogados > Lima, Peru > Firm Profile

Gálvez & Dolorier Abogados

Peru > Tax Tier 3

Boutique firm Gálvez & Dolorier Abogados ‘allows you to be one step ahead' during disputes and advisory work ranging from audits and share disposals, to potential income tax or VAT-related transgressions. Led by head of litigation José Galvez, who ‘has incredible numerical agility', the team has recently acted for telecommunications company América Móvil in nearly 50 cases before the Peruvian Tax Court concerning – among other issues – customs and the application of the Peru-Chile double-taxation treaty. Support comes from a large team of 12, with transfer-pricing specialist Silvia Muñoz-Salgado also possessing significant fiscal policy and private practice experience; Martín Mantilla is another key contact.


‘The team at Gálvez y Dolorier is always focused on meeting our tax advisory and consulting needs. We receive innovative guidance based on the new regulations and jurisprudence, talks and bulletins prepared by the firm. Their treatment and personalized attention is an important differential for the company.’

‘The lawyers of the Gálvez y Dolorier firm have very relevant specializations in this area. For example, partner Dr. José Gálvez is a person who, in addition to mastering the legal and tax regulations, has incredible numerical agility, which is difficult to find in a lawyer. With partner Dr. Martín Mantilla, who notably guides us in the management of taxes, communications and inspections of the tax administration and sometimes supports Dr. Silvia Muñoz when cases related to transfer prices are presented. In addition, the firm has a team of lawyers, some seniors and others with less seniority who are developing their line of career.’

‘The Gálvez & Dolorier firm has a very solid tax area that allows for good results in examination processes and litigation before the Tax Administration. In addition, they always send tax updates that allow clients to be aware of the latest developments.’

‘In the firm we mainly work with Dr. Silvia Muñoz. His experience in the tax field allows our arguments to always be solid; it also has a general vision of the issues, which allows you to be one step ahead and able to prevent any tax contingency.’

‘Very complete team. They gave perfect support in all areas where they were needed.’

‘Great technical knowledge. Quick and very accurate response.’

Key clients

Telefónica España / Telefónica (Spain)


América Móvil (Claro)


Puma Energy

Arca Continental – Lindley

Trafigura Tecnofarma

Telefónica del Perú


Andina de Radiodifusión (ATV)

Corporación Cerámica Lima (CELIMA)

Panamerican Silver – Shahuindo

Los Portales


Work highlights

  • Advised Telxius Telecom on a process to certify the cost basis corresponding to an indirect transfer of Peruvian shares.
  • Advised América Móvil (Claro) on the defense of 50 administrative cases.
  • Advised Belcorp on the analysis and defence regarding an objection from the Tax Authority of approximately US$15 million for the income effect alone.

Peru > Labour and employment Tier 4

Boutique outfit Gálvez & Dolorier Abogados has a varied client roster spanning both the public and private sectors, and offers advice on regulatory and compliance issues, as well as disputes regarding terminations and employee misconduct. Javier Dolorier Torres is ‘an outstanding partner‘ and co-heads the team alongside Flor Villaseca Hernández, an experienced labour litigator who specialises in workplace health and safety matters. The firm’s specialism in tax also facilitates consulting services on matters involving SUNAT.


‘Strengths: consulting, strategy and procedural leadership make it a differentiating component compared to other law firms.’

‘Prestige, strategy and orientation of the case based on knowledge of the business. Javier Dolorier is an outstanding partner.’

Key clients

MMG Las Bambas

Oficina de Normalización Previsional

Corporación Peruana de Aeropuertos y Aviación Comercial

CEPSA Peruana




Electricidad del Perú Electroperú


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 for 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