Hernández & Cía

With a full-service tax offering, Hernández & Cía assists clients with national and international tax planning, structuring, wealth management, and representation during litigation cases before SUNAT. The practice is directed by name partner Luis Hernández Berenguel, along with Milagros Bustillos, Leonardo López, Rodrigo Flores and Fernando Nuñez. Hernández Berenguel is well-versed in Peruvian and international tax law; Bustillos handles the full spectrum of tax planning, litigation and administrative proceedings; López excels in customs regulations and cross-border transactions; Flores brings expertise in international taxation and corporate tax structuring; and Nuñez is active in private tax matters and wealth planning. Moreover, the senior bench was notably strengthened in September 2026 with the addition of Sandro Fuentes Acurio, a 40-year veteran of corporate, finance and tax matters whose former public positions include as National Superintendent of Peru’s tax administration (SUNAT), and as a director of both the Central Reserve Bank of Peru and CONASEV (now Peru’s Securities Market Superintendency). Counsel Patricia Tamashiro plays a key role advising domestic and multinational clients on tax and related regulatory matters.