Pino Elizalde Abogados' tax department ‘prioritises risk prevention and tax optimisation with well-structured and transparent strategies’. At the helm is Daniel Pino, a seasoned tax lawyer whose corporate tax expertise makes him well placed to advise on structuring and tax efficiencies related to a range of commercial contracts. Key support is offered by Emilio Dávila, who ’stands out for his dedication and strategic approach'. Fernanda Guzmán is also highly regarded. Since publication, the firm has significantly strengthened its capabilities as a result of its January 2026 merger with corporate and tax boutique Bjarner Flores - which, like Pino Elizalde, was founded in Guayaquil in 2017; both Oscar Bjarner and Ricardo Flores have experience across commercial law, corporate and transactional matters and tax (along with real estate and financings, respectively).
Legal 500 Editorial commentary
Accolades
Client satisfaction: Lawyer & team quality
Client satisfaction: Billing & efficiency
Client satisfaction: Sector knowledge
Testimonials
Collated independently by Legal 500 research team.
- ‘The team at Pino Elizalde Abogados has been a great ally for us. Their approach is very clear and practical, which is essential when dealing with tax matters. Daniel Pino stands out for his judgement and experience. He has the ability to quickly identify the problem and propose solutions that are down-to-earth and efficient. Emilio Dávila is very thorough, always up-to-date, and has an excellent ability to translate technical matters into something easy to understand. Something I greatly value is the team's willingness. They are always attentive, respond quickly and clearly, and give you confidence that you are well advised. You feel they are truly committed to helping you make good decisions.'
- ‘Extensive knowledge and excellent handling of client cases. Fernanda Guzmán is an outstanding lawyer in the field.'
Key clients
- Odema Assistecviajes Frutadeli LABORATORIOS DR. A. BJARNER Omarsa Grupo Ainsa Lyra Exports Grupo Insdustrial Graiman Megadatos Nederagro
Work highlights
Advised Odema on the tax structuring of its expansion in Ecuador, ensuring compliance with local tax regulations while optimising the fiscal impact of real estate acquisitions and leasing operations.
Practice head
Daniel Pino