Associate at Consortium Legal - El Salvador, with extensive experience as a professional in the areas of Tax and Administrative Law, including the preparation of legal opinions on internal, customs and municipal taxes; also, in the processing of Binding Tax Consultations before the General Directorate of Internal Taxes and in consultations and advance rulings before the General Directorate of Customs.

I have provided advice to different companies in obtaining tax benefits, under the International Services Law and the Law of Industrial and Commercialization Free Zones. Likewise, I have advised and accompanied companies in the areas of telecommunications, hydrocarbons, free zones, call centers, banks, supermarkets and producers of mass consumer goods, among others, in the processing of tax assessment procedures and imposition of penalties in the area of internal, customs and municipal taxes.

I also have broad experience in the filing of appeals in tax, customs and municipal matters, as well as in contentious-administrative proceedings and constitutional appeals.

Education
Diploma in Introduction to Tax Law, Private Law Firm, El Salvador (2021)
Diploma in VAT Law, Salvadorean Public Institute of Accountants, El Salvador (2020).
Bachelor in Law from the University of El Salvador (2019).

Significant Accomplishments
I have provided advice and accompaniment during the processing of administrative procedures based on the Administrative Procedures Law, International Services Law, General Municipal Tax Law and other national tax legislation, to companies belonging to the following industries: telecommunications, hydrocarbons, free zones, call centers, banks, supermarkets and producers of mass consumption goods.

During the years 2020 to 2022, I provided advice to an important company dedicated to the telecommunications industry, in tax litigation matters, regarding the determination of the Tax on the Transfer of Movable Goods and the Provision of Services made ex officio and the imposition of fines, achieving the partial revocation of the act in administrative proceedings, generating savings for the client for a value of more than one and a half million dollars.

During the year 2022, I provided advice to a prestigious automotive dealership, in order to obtain the corresponding tax benefits in the importation of new hybrid vehicles.

During the year 2021, I provided specialized advice on municipal tax matters to an important supermarket chain nationwide, in relation to municipal taxes corresponding to monthly periods from 2018 to 2021, achieving the revocation of the act of determination, generating savings for the client for a value greater than ninety-one thousand dollars.

During the year 2021, I provided specialized advice on municipal tax matters to one of the main call centers in El Salvador, in relation to municipal taxes by economic activity corresponding to the year 2021, achieving the revocation of the act of determination, generating savings for the client for a value greater than thirty-five thousand dollars.

Currently, I am advising an important company of the hydrocarbons sector, in tax litigation matters, regarding the Income Tax determined ex officio and fines, for amounts exceeding six million dollars. Previously, in administrative proceedings, we obtained the partial revocation of the administrative act that determined the tax and fines, for an amount exceeding one and a half million dollars.

• Extension of deadline for the importation of used vehicles in El Salvador

  By Carlos Pineda |February 2024

Additional ArticlesFase de voluntariedad en la implementacion de la Facturacion Electronica