The powerhouse tax controversy team at EY Law Central America remains a market leader, leveraging the bench strength of its global network to advise household-name corporates and financial institutions on domestic and multi-jurisdictional transactions, and represent clients involved in audits and tax litigation before the Salvadoran Tax Authority. Assisting a broad client base spanning the insurance, logistics, telecoms, banking, automotive, retail and pharmaceuticals sectors, the practice’s comprehensive service covers advice on free trade zones, tax compliance and planning analysis, and the tax aspects of M&A, joint ventures, strategic alliances and restructurings. The practice is headed by Héctor Mancía, who draws on over 29 years’ experience in the Salvadoran tax system, having previously worked at the Ministry of Finance; tax director Carlos Gaitán, who brings strength to administrative and judicial litigation; and senior managers Gabriela Silis, a specialist in the design and implementation of corporate reorganisations, and Daniela Vargas, who advises on regional and international tax planning projects and multi-jurisdictional transactions. Associate Douglas Morales handles tax assessment procedures before the General Directorate of Internal Revenue and the General Directorate of Customs, as well as matters before the contentious-administrative courts and the Supreme Court of Justice. Senior associate Ciro Monterrosa joined from the Ministry of Finance in February 2023.

The tax group at Arias draws on the combined bench strength of seven offices throughout the region to provide a comprehensive service to major multinationals and financial institutions (including Chevron, Citibank and Walmart) across such sectors as retail, oil and gas, tech, hospitality and banking. The group’s full service covers a diverse spectrum of matters, including transfer pricing, due diligence and tax planning, compliance and litigation. The practice is led by seasoned tax litigator Luis Barahona, who draws on his experience as a former director of the Internal Revenue Services and head of El Salvador’s negotiating committee on the double taxation treaty with Spain to assist with fiscal planning, precautionary legal audits and tax risk detection. Senior counsel César López brings expertise to customs and municipal tax matters, and represents clients in complex tax litigation. Key support is provided by senior associate René García, who advises on constitutional protection processes related to informal settlements of taxes and penalties.

The experienced tax group at Consortium Legal leverages the bench strength of locations in Honduras, Guatemala, El Salvador, Costa Rica and Nicaragua to advise major multinationals over the course of the entire business life cycle. Assisting clients across such sectors as banking, consumer products, telecoms, energy and food, the group’s comprehensive service covers the tax aspects of matters ranging from licensing, commercial transactions, contracts and international trade to company formations, board resolutions and shareholders’ meetings. The practice is headed by Diego Martín, who draws on over two decades of experience in the tax space, to handle tax and customs litigation at the administrative and judicial levels. Other key individuals include senior associate William Escobar, who specialises in defending clients against tax assessment procedures and penalties related to internal, customs and municipal taxes; and associates Verónica Tadeo, who utilises a background at the Ministry of Finance, and Carlos Pineda, who advises companies on administrative procedures stemming from national tax legislation.

The team at Grant Thornton El Salvador pairs the bench strength of a global network spanning the Americas and the EMEA and Asia Pacific regions with a multidisciplinary approach to advising household names across sectors including consumer products, telecoms, food and beverages, and agriculture. The group’s full service covers corporate tax, direct and indirect international tax, tax policy, transfer pricing and investment incentives. The practice is co-led by San Salvador-office managing partner, and tax litigation and planning specialist, Ricardo López, who is an active member of the Tax Affairs Committee of AmCham El Salvador and the Salvadoran Tax Institute; and practice director Pedro Cañas, a tax and commercial law specialist with particular expertise in financing matters.