Renowned for its expertise in the tax space, Hernández & Cía offers comprehensive tax solutions on compliance, individual wealth management, international tax planning and complex proceedings against the national authority. Other core areas of focus include representing clients in tax audits and litigation and handling corporate law tax matters within infrastructure and concession projects. The leadership trio comprises Luis Hernández Berenguel, who has ample experience in navigating tax regulations for the exploration of mining natural resources; Milagros Bustillos, who represents clients in administrative proceedings before SUNAT; and Leonardo López, a key contact for customs and international trade law. Fernando Nuñez concentrates on international, transactional and private client tax services; Rodrigo Flores handles cross-border tax deals and tax stability agreements. Patricia Tamashiro is an additional key contact.
Legal 500 Editorial commentary
Mentions
Profile
Work Department
- International Trade(IT&C).
- Tax.
Position
Partner.
Career
- Hernández & Cía Abogados Law Firm (1992 to present).
Languages
Spanish and English.
Memberships
- Lima Bar Association.
- Director of the Lima Chamber of Commerce in 2010 and 2011.
- Former Vice President of the Foreign Trade Committee (X.COM) of the Lima Chamber of Commerce for the 2011 period.
- Member of the Tax Commission and Customs and Ports Commission of the Lima Chamber of Commerce.
- Member of the Multi-Sectorial Services Commission created by the Service Exports Act.
- Member of the Sectorial Citizens’ Customs Council.
- Former member of the Peru Commission of the Free Trade Area of the Americas (FTAA).
- Active member of the Peruvian Institute of Tax Law.
Education
- Universidad de Lima, 1992.
- Graduate studies in International Trade at Asociación de Exportadores (ADEX) and Portland State University.
- Master’s in Tax Law from the Pontificia Universidad Católica del Perú.
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Testimonials
Collated independently by Legal 500 research team.
‘Without a doubt, a solid team with extensive experience and innovative responses. Unlike other firms, they go beyond a standard conservative approach.’
‘The service provided by Rodrigo Flores has been excellent. A great professional who not only serves the client but also seeks to understand their needs in order to provide a complete and innovative response.’
Key clients
EIG Global Energy Partners
Total Eren (Now Total Energies)
Work highlights
Advised Falabella Perú on the sale of its Peruvian operations to Mallplaza through a $589m public tender offer, which involved an analysis of all tax considerations relevant for the scope of the transaction.

