Administrative proceedings and litigation are core focus areas for PPO Abogados‘ tax team, which remains a go-to choice for clients seeking representation in disputes with the tax regulator and the Bolivian State. It also excels in representing clients in government tax audits and investigations. The group continues to expand the services it provides; it offers tax accounting, outsourcing and audit services and has increased its focus on digital economy taxation, wealth management and constitutional analysis of tax rules. The team demonstrates prowess in the design of tax structures and advice on the tax aspects of corporate and financial transactions, as well as international trade and customs matters. With a growing roster of national and international clients that spans various sectors, the team specialises in tax advice within the energy and natural resources, aeronautics and international transport industries. Tax specialist Pablo Ordóñez leads the team and has particular experience in the international commodities and oil and gas industries. Since July 2024, clients have additionally been able to draw on the expertise of José Luis Tufiño, who focuses on international and domestic taxation, tax planning and tax litigation (including tax litigation on appeal), and was hired from his own firm. This followed earlier consolidation of the department in September 2023 when Alexandra Ortíz was promoted to associate practice director; thanks to her expertise in international tax planning, she is a go-to advisor for foreign investors. At the senior associate level, Miguel Ángel Gumucio centres his practice on tax administration matters, including tax audits and enforcement, while Adrian Bellot represents clients in administrative and judicial proceedings before various governmental authorities and courts.

Villegas Aldazosa & Asociados Soc. Civ.’s tax team remains a market leader in local and international taxation, transfer pricing and tax matters arising from M&A. The group works in tandem with the firm’s corporate and commercial and labour practices, providing a full-service offering to its expanding clientele. Family groups make up another key part of the team’s client base, and it has a strong background in wealth management and inheritance tax planning. Practice head Álvaro Villegas is a prominent figure in the tax field, providing expert advice on the tax aspects of corporate transactions and representing clients in tax litigation. Also at the senior associate level, Milenka Salvatierra represents both national and international companies in litigation, administrative and constitutional processes and is active in due diligence processes. Gabriel Villegas Aldazosa is another key contact in the team. Christian Olea left the firm in October 2024.

Active in the filing of administrative, judicial and constitutional claims, Dentons Guevara & Gutierrez‘s tax team has a wealth of experience before the tax administration, particularly in matters related to the oil and gas industry. Working closely with the firm’s corporate, energy and administrative law departments, it participates in M&A and joint ventures, as well as the project financing of hydrocarbon and mining operations. The drafting of tax efficient structures and advice on tax contingencies also make up a core part of the team’s practice. Both local and foreign individuals in Bolivia turn to the team, which has an active wealth management practice. Mauricio Dalman leads the team, with a strong practice in national and international tax planning. He also plays a key role in multi-jurisdictional projects, advising on the tax aspects of transactions, reorganisations and restructurings. Rodrigo Rivera represents clients in tax and administrative litigation. Senior associate Belén Montes is another active member of the tax team, with experience in tax and customs consultations.

Working in tandem with the firm’s corporate, real estate, and banking and finance departments, Indacochea & Asociados‘ tax practice stands out for its advice on tax planning linked to corporate formations and reorganisations and the execution of related due diligence. It has extensive experience before the tax authority, handling claims concerning the rejection of tax credits and designing appeal strategies. The group has a successful track record representing clients in administrative and judicial proceedings. Practice head Candys Dorado has expert knowledge of tax regulations, based on extensive public sector experience, and also advises clients on customs law. Mariana Pereira plays a lead role in the reorganisation of companies and family estates, alongside Alonso Indacochea, who also collaborates with the tax team to advise clients on optimisation structures. Also bringing public sector experience, senior associate Dolly Salazar plays a lead role in the firm’s tax litigation work, representing clients before the tax administration and advising on the resolution of appeals.

Moreno Baldivieso Estudio De Abogados‘ tax team is comprised of experts with extensive experience in the public sector and strong backgrounds in auditing and consulting. The team is well equipped to advise on tax regulations and guides firms throughout policy implementation. It is also regularly called upon to draft enforcement strategies and represents clients in tax audits. With expertise in international tax practices, the team has recently added companies to its roster of domestic and foreign clients. Practice head and senior counsel Rodrigo Burgos brings both in-house and public sector experience to the team, in addition to expertise as a qualified public accountant. He leads the team alongside senior associate Moises Blanco, who also draws on previous experience at the tax authority, and is an expert in tax regulation and consultancy. Senior associate Christhian Delgado joined the group in 2023, alongside his role as accounting outsourcing manager at the firm; he has experience advising multinational corporations across the mining, industrial, commercial and services sectors. The team was further strengthened in May 2024 with the hire of Luis Andrés Valda (formerly at Criales & Urcullo) as associate practice director.

Tax planning forms the core of Bufete Aguirre, Quintanilla, Soria & Nishizawa Sociedad Civil – (BAQSN)’s tax practice. The team has carved out a niche advising clients on the interpretation of treaties in order to avoid double taxation, and it is also active in both administrative and judicial litigation. Mauricio Torrico heads the tax team from La Paz, focusing his practice on tax and human resources planning. He also demonstrates expertise in administrative proceedings before the tax authority. Practice co-head Gonzalo Prudencio, based in Santa Cruz and with experience at the Bolivian IRS, litigates against resolutions issued by the tax administration.

Administrative and judicial litigation are core strengths of Ferrere‘s tax team, which represents clients in disputes with the tax regulator and the Bolivian state. With its roster of international clients, foreign trade and customs matters are also focal points for the group. Collaborating with the firm’s consulting services branch, the team covers general tax consulting, tax structures and the tax aspects of corporate and financial transactions. Senior associate Mauricio Viscarra leads the team and his practice spans advice on tax planning, contingencies and litigation, particularly in relation to international commodities and oil and gas. Viscarra also represents both local and international clients in tax litigation before administrative and judicial bodies. Senior associate Christian Olea joined from VILLEGAS ALDAZOSA & ASOCIADOS Soc. Civ. in October 2024.

The tax department at Criales & Urcullo has a reputation for assisting clients with tax planning, audits and inspections, as well as for its estate planning capabilities, and is currently in a process of reorganisation following the May 2024 departure of former practice head Luis Valda. His departure leaves the practice best positioned to handle auditing matters, where both Rubén Acuña Zalles (who has over 20 years at the firm) and Diego Mojica have considerable experience.

Benefiting from the firm’s international reach, EY Bolivia advises local and multinational clients on investments and incorporations into Bolivia. The firm has also noted an increase in tax litigation, and tax audits have been another recent focal point. Juan Pablo Vargas leads the team, alongside Sandra Vásquez as senior manager, who specialises in tax consultancy and due diligence and advises on the tax aspects of both national and international transactions. Following a promotion in 2023, Nicolas Soria Galvarro continues to support on tax audits and due diligence, as well as assisting with customs matters.

Würth Bedoya Costa Du Rels Abogados specialises in succession planning for family assets. The team provides its clients with comprehensive tax planning services, covering tax matters in the corporate and business sectors, drafting tax strategies and tax-efficient structures. It also represents clients in proceedings before the tax authorities and in tax disputes. Practice co-head Fernando Bedoya is an expert in Bolivian tax regulations and is regularly sought out for advice on fiscal and estate structuring. He leads the team alongside Daniela Ayoroa Taborga, who has a wealth of experience in tax matters and brings public sector experience at the tax administration to the group.