Brum Costa Abogados
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Brum Costa Abogados excels in delivering tax law services to both national and international markets. The tax department specialises in corporate tax advisory and tax litigation, particularly focused on tax inspections, audits and debt determinations. With deep expertise in the financial market, the department advises clients like the Montevideo Stock Exchange and stockbrokers on CRS, B.O. regulations and compliance. Additionally, it provides advice to clients in the software sector and free trade zones. The team is led by Leonardo Costa, an expert in financial market tax law, and supported by associate Florencia Capelli, a specialist in tax law and Free Zones taxation.
Legal 500 Editorial commentary
Key clients
- Distribuidora Uruguaya de Combustibles
- Cámara de Zonas Francas del Uruguay
Work highlights
Advising DUCSA on the filing of an action of unconstitutionality against tax legislation that contravened the Constitution, as it violated the Principles of Equality and Legality in Tax Law.


