Gálvez & Dolorier Abogados

Tax

Martín Mantilla Hidalgo, is a partner at Gálvez Dolorier since 2008. He is senior tax lawyer with over two decades of experience, has a distinguished background in both the public and private sectors. He previously served at the Peruvian Tax Administration from 1997 to 2007. Martín’s extensive experience in both sectors enables him to offer a cross-cutting approach in advising clients, with a focus on coercive collections, debt payment benefits, and tax litigation.

Martín is recognized for his strong conflict resolution skills and his expertise in applying judicial and constitutional measures to address coercive collections and debt payment benefits. He has an extensive track record in both administrative and judicial litigation, making him a highly regarded advisor for clients facing complex tax issues.

His key clients include prominent market leaders.

He is also an associate professor at Universidad de San Martín de Porres, where he teaches Income Tax Law in the postgraduate program.

Head of the Consultation Division of the Intendence of Main National Taxpayers of the National Superintendence of Tax Administration – SUNAT (2005 – 2007). Head of the Administrative Legal Division of the National Legal Administration of SUNAT (2003 – 2005). Head of the Legal and Claims Division of the Ica Regional Intendancy of SUNAT (1997 – 2003). Professional of the Tax Criminal Management and Massive Operations of the SUNAT (1991 – 1997).

Spanish

Member of the Lima Bar Association. Member of the Peruvian Institute of Tax Law (IPDT). Member of the International Fiscal Association (IFA).

Lawyer from the Universidad de Lima (1995). Master’s Degree in Taxation and Fiscal Policy from the Universidad de Lima (2012-2014). Master’s Degree in Business Administration from the Universidad San Ignacio de Loyola (2003 – 2006). Diploma of Specialist in Taxation from the Faculty of Accounting of the Universidad de Lima (2007-2008). Participant in the First International Taxation Program of the Institute of Tax and Customs Administration – SUNAT (2006). Specialization Course on Treaties for the Avoidance of Double Taxation, OECD – Santiago de Chile (2005).