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.

With offices across Chile, Colombia, and Peru, Philippi Prietocarrizosa Ferrero DU & Uria has ample expertise in the tax space, where the group operates within the telecoms, education and mining sectors. The department is jointly led by Walker Villanueva, who advises foreign and local groups on international tax planning; Dante Sanguinetti, who covers tax planning, corporate and personal tax; Milagros Pastor, who is recommended for her knowledge of the tax components of financings, acquisitions and corporate reorganisations; and Carlos Moreano, who handles tax proceedings. Alexa Adriazola develops tax-efficient financing structures and carries out tax audits for global clients, while Fernando Miranda focuses on tax reviews and the sponsorship of tax procedures and the defence of legal proceedings.

Rodrigo is reputed for its depth of expertise in the tax arena, where the group advises a spread of multinationals on income tax, customs duties and municipal taxes, in addition to devising tax-efficient structures for corporate mandates. The group handles compliance, transfer pricing and tax planning matters, while also developing administrative and judicial strategies in defending cases before the SUNAT. Alex Córdova steers the practice, drawing on his longstanding experience in VAT and fiscal proceedings before the tax authority. Alex Morris demonstrates wealth planning expertise for private clients; Tulio Tartarini covers utilities tax; José Chiarella concentrates on the tax components of M&A mandates; and Mariella de la Torre and Lourdes Castillo are both well-versed in mining and natural resources tax and related litigation. Raúl Hidalgo is noted for his advice on the tax elements of infrastructure and project development mattes; Joan Tello represents clients from the extractive and service industries in tax audits; and Braulio Delgado assists individuals with tax issues concerning their domestic and foreign investments.

Sought after by top clients from the construction, tech and energy sectors, boutique practice Zuzunaga & Assereto Abogados is proficient in handling high-value and complex tax proceedings, litigation and international trade and customs matters. Leadership is shared between Fernando Zuzunaga, a key contact for corporate and income tax advisory, in addition to the tax implications of natural resource explorations; Juan José Assereto, who covers the tax elements of investments; Lorgio Moreno, a go-to for assisting in tax audits and inspections conducted by the Tax Administration; and Luciana Yañez, who handles tax and estate planning. Manuel Carrión focuses on foreign investment tax planning, while also advising private wealth clients on succession matters; Tania Albarracín is experienced in the taxation of extractive industries; and Luis Oćon is well-versed in business tax planning and compliance considerations. Socorro Nuñez and Jorge Figueroa are both reputed for their experience in representing clients in tax disputes, as well as in closing income tax audits. Jack Martínez’s scope of work includes the tax elements of corporate transactions. Senior associate Catharina Jetzinger left the firm in May 2024.

Leveraging the firm’s international network of offices, Estudio Echecopar serves a range of multinational corporations and leading global brands, primarily within the retail, energy and banking sectors. The tax group’s workload encompasses tax litigation before the Tax Court and SUNAT, international tax planning and transfer pricing services, and wealth management tax advisory. The practice is directed by Rolando Ramirez-Gaston Horny, who has ample experience in assisting corporate and institutional clients with tax planning and the tax implications of M&A. Cristina de la Piedra covers the tax consulting of local and foreign entities, including advising on income tax treaties and compliance, while Carla Peirano handles taxation within the infrastructure, mining and oil and gas industries. Gabriela Ávila is well-equipped to advise on the application of domestic taxes and the implementation of international treaties to avoid double taxation.

Recognised for its prowess in the tax space, EY Peru’s large tax department coordinates closely with the firm’s accounting and finance experts to advise on M&A-related tax and in procedures against the SUNAT and Courts of Justice. David de la Torre steers the group and draws on extensive experience in the tax elements of foreign investment, international transactions and acquisitions and restructurings. Percy Bardales advises on administrative procedures; Manuel Rivera focuses on the tax implications of infrastructure and public-private partnership projects; and Javi Rosas advises economic groups and corporations on due diligence, tax planning and investment projects. David Wharton covers tax matters within the mining, oil and energy industries, and Pryscilla Valle is noted for her expertise in representing clients in tax and customs cases before the tax court.

The tax practice at Gálvez & Dolorier Abogados has a track record of dealing with litigation before the SUNAT and Peruvian judiciary, in addition to handling tax audits and transfer pricing adjustment matters. Notably, the group has niche expertise advising tech-sector clients on tax analysis of the network of treaties applicable to digital services and SaaS transactions. José Gálvez Rosasco, who is recommended for his know-how in tax planning and business restructuring, oversees the department alongside Silvia Muñoz-Salgado, who is well-versed in international tax transactions and the tax treatment of factoring and capital gains exemption. Martín Mantilla Hidalgo focuses on tax disputes.

Gálvez, Risso, Zegarra & Asociados’ boutique tax department attracts clients from the telecoms, food and beverage, and oil-and-gas sectors. The group demonstrates strength in handling customs matters and wealth management advisory work for private clients. Ramón Gálvez Márquez assists with the strategic planning and structuring of tax models, in addition to representing clients in complex administrative proceedings; Carolina Risso represents tech-sector clients involved in disputes. Carlos Zegarra handles matters concerning tax planning and international trade and customs; Karen Alegría is well-placed to guide clients through audits; and Christian Cáceres advises aviation corporations on tax considerations.  All named individuals collectively lead the practice.

Operating in conjunction with a global network of experts, CMS Grau’s tax advice encompasses corporate restructurings, tax stability agreements and cross-border tax implications. The group is jointly led by Rolando Cevasco, who covers wealth management, the tax components of M&A and tax planning; Yessica Manzur, a seasoned international tax lawyer who handles the application of double taxation treaties and foreign reorganisations of business groups; and César Dávila, a key contact for contentious proceedings before the Tax Adminstration, often concerning tax adjustments and imports. Carlos Chirinos is well-versed in transfer pricing, audits and tax planning.

Damma Legal Advisors is well-positioned to advise on various matters in the tax space. Iván Chu’s scope of experience includes international tax within the banking and finance sectors, assisting private wealth clients on succession concerns, and devising tax-efficient structures for M&A transactions. Rocío Liu is proficient in administrative and judicial tax litigation, while also demonstrating strengths in navigating complex tax audits; and Walther Belaunde handles corporate and mining tax issues. Johana Timana structures transactions to optimise tax costs and is also a key contact for domestic and international tax planning.  All named lawyers share leadership of the department.

Leveraging the firm’s worldwide presence, DLA Piper Perú’s growing tax department is adept at handling high-profile cross-border transactions and managing the tax elements of corporate reorganisations. Additional areas of expertise include advising on tax appeals, tax audits and income tax matters, primarily for clients within the online gambling, automotive and consumer goods sectors. Erik Lind spearheads the practice and is well-versed in tax planning in the context of financial transactions, in addition to optimising tax obligations and managing tax claim procedures with the Peruvian tax authorities. Jesús Ramos Ángeles is a trusted advisor for international, digital and tech tax matters; Paola de la Cruz covers corporate tax work; and Luis André offers private wealth tax advice.

The tax practice at Muñiz, Olaya, Meléndez, Castro, Ono & Herrera Abogados is a popular choice for clients from the manufacturing, chemicals, and financial services sectors. Core areas of expertise include handling tax appeals at the administrative and judicial level, conducting due diligence reviews and offering tax advice in the context of corporate reorganisations. Fernando Castro leads the team and is a go-to advisor for international tax law work. Daniel Ono advises multinationals and domestic companies in tax audit matters; Luis García offers tax know-how in the context of real estate and M&A transactions; and Frezzia Saavedra covers tax planning and compliance.

Rebaza, Alcázar & De Las Casas is proficient in tax planning for investment fund clients, assessing the tax implications of international investments and corporate transitions, and designing and evaluating tax structures for M&A and project finance mandates. Camilo Maruy steers the department and is recommended for his knowledge of the tax elements of divestitures and financings, in addition to private client tax work. Roberto Polo covers international tax, often advising insurance companies and banks; Llanet Gáslac focuses on wealth planning and tax compliance; and Pablo León is well-versed in income tax matters. Miguel Ludeña has experience in drawing up tax-efficient M&A structures; Aldely Arce works offers tax advice within the mining and agricultural sectors; and Jennifer Saavedra, for her part, concentrates on tax consulting and litigation.

Tax boutique BZ Estudio Tax & Legal fields a specialised team to advise on tax matters, with experience spanning advice in proceedings before SUNAT, regulatory compliance and contractual matters, in addition to consulting on day-to-day tax matters for clients in an array of sectors. At the helm of the team is founding partner David Zamora, a tax specialist with experience advising local and foreign companies; he brings with him experience as vice-president of the Tax Affairs Committee of the American Chamber of Commerce, in addition to membership with the International Fiscal Association. Jorge Bravo Cucci, who was newly incorporated as partner in January 2025, also leads this area; his key areas of specialism span tax planning, auditing procedures and advice on proceedings before the tax authorities. At associate level, Patricia Pretel is a trusted choice for guidance on international taxation, tax and corporate consulting, as well as contentious and non-contentious procedures before SUNAT.

Cuatrecasas’ tax team operates across the utilities, mining, construction, and private equity sectors and advises on audit processes, procedures before the tax authorities and advanced VAT refunds. Other strengths include handling tax matters relating to corporate and M&A mandates. The practice is directed by Juan Pablo Porto, who guides clients on cross-border deals and the structuring of tax-efficient models. Giorgio Balza is a key contact for private clients and advises on wealth management and investment matters.

Tax litigation, tax planning and audits make up the workflow of the tax team at De Bracamonte, Haaker & Castellares. The group also has niche expertise in high net worth tax advisory, where advice extends to wealth structuring and international investments through tax-efficient structures and family business protocols. Cristina Chang, a key contact for M&A-related tax and tax consulting for public infrastructure projects, oversees the department alongside Raúl Aguinaga, who handles due diligence and contentious and non-contentious tax procedures. Maria Fernanda covers VAT audits.

Across the tax sector, DS Casahierro Abogados’ scope of work extends to tax audits, M&A-related tax considerations and transfer pricing. With particular activity in the logistics, mining and finance segments, the group is led by Percy Castle, who is backed by extensive experience in tax planning and litigation related to international taxes and double taxation treaties, in addition to compliance and wealth management matters. Augusto Millones focuses on the tax planning of key investments in Peru; Violeta Moncada offers tax advice to local and foreign companies, primarily concerning corporate deals and contracts; and Pedro Mendoza handles due diligence and tax returns.

The growing tax practice at Estudio Olaechea is adept at advising clients on cross-border partnership agreements, administrative tax court disputes, tax planning and tax-efficient business structures. Also skilled in contentious and non-contentious tax procedures, the department operates across the automotive, mining, real estate and aviation sectors, acting for both domestic and global clients. Michael Morales, who is well-equipped to advise on key international investment operations in Peru and tax proceedings before SUNAT, leads the department. Morales is ably supported by Nataly Aspinwall, who covers tax and customs reviews. Gloria Mendieta is an additional key contact.

At Garrigues, the tax practice is well-equipped to advise on corporate, litigation and compliance elements; the team’s client roster comprises leading domestic and foreign banks. The group routinely advises on audits by SUNAT and local governments and tax-efficient reorganisations of intragroup operations, and practice head Javier de la Vega covers due diligence, tax assessments, and tax structuring. Rafael Martinelli offers tax advice for capital markets transactions and infrastructure projects. Ana Sousa, Yamila Reinides and Hernán Aquije are all skilled in the application of international tax treaties, tax planning strategies and transfer pricing matters.

Payet, Rey, Cauvi, Pérez Abogados’ tax department is entrusted by a range of domestic financial groups to offer insights on regulatory compliance, strategic solutions, tax consulting and audit assignments. The team also handles tax benefits for local and foreign investors, tax litigation and investment structuring. Vanessa Watanabe heads the practice and advises on tax planning for companies in the real estate, hydrocarbon and mining sectors. Lisset López covers business tax advice in digital and crypto assets taxation; Renzo Grández, for his part, focuses on auditing procedures and tax litigation.

With an expanding network in the tax arena, Rubio Leguía Normand has demonstrable strengths in the practice, advising a range of leading international clients, largely from the mining, telecoms and financial services sectors. The group routinely advises on cross-border transactions, tax and customs matters, strategic tax planning, and the tax elements of infrastructure projects and M&A. Jorge Dávila (tax structuring of financing and trusts); and Luz María Pedraza (tax litigation and audits) jointly lead the group. Luisa Godomar covers tax management optimisation strategies and contentious and non-contentious tax procedures; Carla Zelada handles compliance reviews and due diligence; and Álvaro Portocarrero is a key contact for tax concerns within banking and insurance mandates.

Established in May 2024, tax and corporate-focused boutique Zegarra LLC Abogados has made a strong entrance into the Peruvian legal market, advising a roster of clients primarily in the mining, electricity, oil, banking and tech sectors. The firm’s practice encompasses tax and corporate advice, defence in audit procedures and sponsorship in arbitration; investment planning and protection; international taxation; and guidance on Work for Taxes matters (OxI, by its Spanish acronyms). The practice is directed by founding partners Juan Carlos Zegarra and Evelyn Yauri, both of whom were previously partners at Zuzunaga & Assereto Abogados. Zegarra specialises in domestic and foreign tax planning, tax litigation and corporate tax advice, with a particular focus on the electricity, oil, mining and banking sectors; Yauri, a mining-law expert, brings longstanding experience in tax planning, litigation VAT recovery procedures before SUNAT and tax audits and inspections. Senior associates Catharina Jetzinger (extractive industries taxation, investment negotiation with the Peruvian government, litigation); and Arturo Patrón (advisory on investment projects and fiscal policies, litigation) – both of whom arrived from Zuzunaga & Assereto Abogados in May 2024 – are also highlighted for their work in this area.