Costa Rica - Tax Lawyers & Law Firms - Latin America - Chambers and Partners
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Latin-America Guide

Tax — Costa Rica


Consortium Legal - Tax Department

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Band 1

第一等

Chambers Commentary (based on the Chambers research)

What the team is known for Market-leading tax department routinely sought out by major international and local names for assistance handling all tax issues. Team is vastly experienced in advising on tax structuring for significant transactions and and tax planning, boasting additional capabilities in related litigation, free trade zones and transfer pricing matters. Advises an enviable client list featuring a number of notable players from the food and beverages, construction, and energy spaces.

Strengths The team is praised by clients, who enthuse: "The lawyers are very capable and well versed in tax issues and they really support us and generate ideas. They go beyond only considering the tax aspects and achieve a very interesting balance between technical advice and business acumen."

Work highlights Advised Cuestamoras on the tax structuring of the sale of its hospitality business.

Notable practitioners

"Extraordinary" department co-head Rafael Luna Rodríguez is one of the leading figures in the tax field, earning praise from peers and clients alike. One source states that "he has great knowledge of the Costa Rican tax system and gives clients many potential courses of action when handling matters. Tax issues change constantly and he always keeps up to date." Others go on to highlight "his extremely strong knowledge of transfer pricing and analytical approach, as well as his friendly manner."

Respected department co-head Diego Salto is viewed by sources as a highly acclaimed figure in the fiscal arena due to his prowess in handling tax issues for a variety of distinguished multinationals. An impressed client says: "I have a magnificent opinion of him. Few people have the knowledge of tax law that he does, and he also takes the business side into account. He has very good ideas and he listens to others in order to improve those ideas." Others emphasise that "his knowledge of the subject and customer service are both excellent."

Key partner Cristina Sansonetti is regarded as "an excellent lawyer" by clients. They also comment that "she works in a very methodical manner and is extremely capable; we consider her a business partner." She regularly co-ordinates tax matters throughout Central America, acting as counsel to notable names from the food and beverage and retail sectors.

Market sources regard up-and-coming partner Anayansi Mora as "a solid practitioner with a great future," and emphasise her particular strength in tax-related disputes. She heads the firm's tax litigation practice and is highlighted by peers for her specialisation in this area.

About the Team (content provided by Consortium Legal)

Our tax practice is formed by a team of 22 individuals, being one of the leading tax practices in the region. As part of a Consortium Legal – a full-service business firm- our tax practice deals with all areas of tax required by our clients, but mostly focused in M&A, Consulting, Litigation, Transfer Pricing, Tax Compliance and International Taxation.

The client base of our Firm is well balanced with local, regional and multinational enterprises. In this regard, we are tax counsels of two of the largest Central American entities: FIFCO (beer, food&beverages, real estate, retail and others) and Cuestamoras, (real estate, health, hospitality, energy and others).

Likewise, we are also tax counsels of some of the most relevant multinational enterprises doing business in the country, such as Walmart, 3M, Phillip Morris, GSK, Pfizer, Heinz, Chiquita Brands, Telefónica, Total, Cinépolis, Mabe and Claro (Telmex), among others. In addition, our expertise has been active in some of the most relevant infrastructure projects through Globalvía (managing the largest toll road concession in the country), Acciona and Globeleq (energy), Sociedad Portuaria de Caldera (largest port in the Pacific) and Van Oord-BAM (largest port in the Caribbean). Other relevant clients are Grupo Roble (one of largest regional entities in the real estate and hospitality sector), Zollner (Electronic Manufacturing Services), Fragomen (multinational law firm) and AGE Holding (automotive sector).

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EY Law - Tax Department

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Band 1

第一等

Chambers Commentary (based on the Chambers research)

What the team is known for Esteemed tax powerhouse commanding a stellar reputation in the local market and regionally. Advises an extensive list of distinguished clients working in the real estate, pharmaceutical, financial and energy sectors on a range of tax matters. Regularly handles the tax component of high-value cross-border transactions and corporate restructurings. Boasts additional strength in litigation against the tax authorities, as well as in tax planning and offshore investment vehicles.

Strengths The practice comes highly recommended by clients, who state: "They have extensive knowledge of the law and offer advice on how to apply the benefits of such laws. They are always available when we call and are one of the best firms for tax matters."

Work highlights Represented Standard Fruit Company in a tax dispute against the tax authorities worth USD42.5 million regarding the allegedly erroneous accounting of sales.

Notable practitioners

Eminent practitioner Rafael Sayagués heads the firm's tax practice across the entire Central American region. He is deemed "a point of reference" in the tax arena by peers, and frequently advises major local and foreign companies on the tax aspects of high-value sales and acquisitions, tax planning and auditing matters.

About the Team (content provided by EY Law)

Department profile not yet provided by EY Law. Please see their firm profile.

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Facio & Cañas - Tax Department

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Band 1

第一等

Chambers Commentary (based on the Chambers research)

What the team is known for Pre-eminent tax practice ascending in the rankings due to its recognised capabilities in a vast range of tax mandates. Particularly renowned for its prowess in tax litigation, routinely representing prominent international and local banks in disputes against the tax authorities. Client roster also includes notable names from the agriculture, energy and manufacturing spaces. Offers additional expertise in tax planning and transfer pricing issues.

Strengths The department garners praise from clients, who consider that "the quality of their work can hardly be beaten by any other firm in the country. They produce a lot of academic material on tax matters, which guarantees that their advice features the most developed and up-to-date technical knowledge in the field."

Work highlights Represented Bticino in a dispute before the Costa Rican tax authorities.

Notable practitioners

Sources are quick to praise esteemed practitioner Adrián Torrealba, with one interviewee lauding him as "one of the best tax lawyers in Costa Rica." Others explain: "He is well versed in tax law, analytical and can quickly get to the heart of the matter." They go on to voice their appreciation for "his rigorous style and very clear advice to clients." He remains active representing top Costa Rican and foreign banks in litigation against the tax authorities.

Partner José María Oreamuno co-heads the firm's tax department. He attracts praise from clients and peers alike for his presence in the field. A source asserts: "He has a very serene and cerebral working style. He swiftly identifies the key elements of the case and is clear on the strategy to be followed in order to obtain the desired results." Others further regard him as "an excellent litigator."

Key associate Modesto Vargas receives plaudits for his depth of understanding of tax matters, with a client saying: "He provides good client service, has great interest in the subject and is very knowledgeable."

About the Team (content provided by Facio & Cañas)

Faycatax, our Tax Department, is the leading tax expert in the country. We provide support and advice to our clients during tax audits performed by the Tax Administration, defend them in court cases and advise them on fiscal matters related to the organization and operation of partnerships and corporations, corporate restructuring; mergers and acquisitions.

Our team of advisers consists of lawyers and accountants with a vast experience in their related field.  Our services include: (i) tax-planning service to profit and non-profit organizations; (ii) guidance for international clients doing business in Costa Rica, as well as national corporations involved in foreign investments; (iii) diagnostics for tax prevention; (iv) compliance monitoring and Tax return  processing; and (v) advice regarding compliance with obligations related to transfer pricing.

We are also responsible for the first tax community on line with “Taxation ABC", available for all kind of queries. This site includes and identifies upcoming tax calendar deadlines to pay declarations and taxes. Is used like reference to companies, government and others law firms.

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Arias - Tax Department

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Band 2

第二等

Chambers Commentary (based on the Chambers research)

What the team is known for Respected regional firm with a strong foothold in the Costa Rican tax arena. Regularly acts for an array of noteworthy international and local clients hailing from the technology, retail and energy industries. Areas of specialisation include advising on free trade zone issues and the tax aspects of major corporate restructurings, acquisitions and credit facilities. Offers additional capabilities in tax planning and litigation.

Strengths The firm is endorsed by clients, who note: "They have a very active team of lawyers and they follow up matters well," going on to highlight the team's proactive approach.

Work highlights Advised LifeMiles on the tax components of a syndicated loan granted by banks including Morgan Stanley and Deutsche Bank.

Notable practitioners

Department co-head Carolina Flores is respected by clients, who appreciate that "she always provides a timely response," going on to highlight that "she follows up, resolves our queries and provides good suggestions." She regularly counsels clients on free trade zone matters, tax planning, and the tax implications of corporate restructurings taking place both in Costa Rica and across the Central American region.

Associate-to-watch Ligia Alfaro comes recommended by clients, who explain: "She's very fast and goes straight to the point, provides good solutions and has always given us the exact advice we need." Other sources add that "she always arrives at meetings well prepared and gets things done."

About the Team (content provided by Arias)

One of the largest and most respected law firms in Central America, Arias has 75 years of experience providing accurate and timely solutions based on clients’ goals, a great team of professionals, award-winning client service and unparalleled innovation to the region’s legal market.

Arias is a full-service law firm able to provide advice in over 30 practice areas; with a legal team of 32 Partners and more than 130 lawyers through their 7 offices across all Central American countries, Guatemala, El Salvador, Honduras, Nicaragua, Costa Rica and Panama, Arias reaffirms its commitment to continue serving clients with a strategic vision, generating value that allows clients to reach and surpass their objectives. Helping them in a unique approach, by having all their regional legal matters tendered by a single contact. They are truly, integral partners who clients can trust.

The Firm has coordinated some of the largest multijurisdictional transactions crossing Latin America; it is the go-to firm for international corporations doing business in the region. The Firm has grown and achieved innovation over the years in order to offer personalized, preventive, and strategic legal services to the business and the needs of its clients, with reliable and accurate legal solutions.

Arias heritage, passion for law, and commitment to quality allows them to grow along with the region and overcome new challenges in each country where they operate.

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Batalla - Tax Department

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Band 3

第三等

Chambers Commentary (based on the Chambers research)

What the team is known for Active firm sought out by key local and international companies emanating from the energy, manufacturing and food and beverages sectors for assistance on a variety of tax mandates. Expertise encompasses representing clients in disputes against the tax authorities and advising on tax structures for transactions.

Strengths The firm earns plaudits from clients, who observe: "They provide an excellent service and we particularly value the swift manner in which they resolve issues and the availability they have for us."

Work highlights Retained by IGT to advise on matters including tax planning and litigation.

Notable practitioners

Senior counsel Alejandra Arguedas heads the firm's tax team. She receives endorsements from clients, who enthuse that "she shares our vision, is very dedicated to every case and understands very quickly what we are talking about. We value her knowledge of the market and her very fast response times."

About the Team (content provided by Batalla)

Department profile not yet provided by Batalla. Please see their firm profile.

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BLP - Tax Department

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Band 3

第三等

Chambers Commentary (based on the Chambers research)

What the team is known for Solid firm in the Costa Rican tax ambit providing ample coverage of this field. Regularly advises renowned local and international real estate, financial and retail clients. Strong focus on acting as counsel to corporate clients on tax structuring for significant transactions and handling complex litigation.

Strengths Clients commend the practice, asserting: "The service is great; their response times are very good and the quality of the advice is excellent, as are their monitoring of current cases and providing information on the same."

Notable practitioners

Practice head Luis Chacón is well regarded by clients and peers in the tax space, with one source highlighting his "professional and reliable advice" and going on to mention: "I value his candour about the probability of success of each case he handles; he doesn't give false hope in order to win a mandate, instead he always tells you the real likelihood that you'll be successful."

About the Team (content provided by BLP)

Our Tax department at BLP handles the complete scope of services including tax consultancy, tax litigation,  tax Planning, complex multijurisdictional structures, corporate restructuring processes, asset planning and asset protection legal structures,tax compliance, custom consultancy and litigation, etc.

At BLP we advise a broad spectrum of industries such as Retail, Real Estate, Pharmaceutical, Financial Services, Leasing, Hospitality, Telecommunications, etc regarding all tax aspects in order for our clients to run their business efficiently and compliantly. 

The department has an outstanding track record of wins for tax litigation cases including some of the most relevant and precedent-setting cases in the country.

Our lawyers are frequently quoted in relevant media as authorities on tax matters, and are invited to participate on several international and local tax and business forums to speak as experts on tax matters.

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Deloitte - Tax Department

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Band 3

第三等

Chambers Commentary (based on the Chambers research)

What the team is known for Multinational auditing firm providing robust tax services in the Costa Rican market. Ample expertise in the field includes advising multinational companies on a range of tax planning and compliance mandates.

Strengths Clients and peers underline the firm's good service and strong local presence.

Notable practitioners

Well-known partner Alan Saborío enjoys a strong reputation in the tax sphere, in which he has been active for over 30 years. Sources consider him "spectacular in tax matters" and "a respectable practitioner."

About the Team (content provided by Deloitte)

Department profile not yet provided by Deloitte. Please see their firm profile.

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Eminent Practitioner

EY Law

From the Chambers Latin America guide

Eminent practitioner Rafael Sayagués heads the firm's tax practice across the entire Central American region. He is deemed "a point of reference" in the tax arena by peers, and frequently advises major local and foreign companies on the tax aspects of high-value sales and acquisitions, tax planning and auditing matters.

^ See whole ranking table

Band 1

Rafael Luna Rodríguez

Consortium Legal

From the Chambers Latin America guide

"Extraordinary" department co-head Rafael Luna Rodríguez is one of the leading figures in the tax field, earning praise from peers and clients alike. One source states that "he has great knowledge of the Costa Rican tax system and gives clients many potential courses of action when handling matters. Tax issues change constantly and he always keeps up to date." Others go on to highlight "his extremely strong knowledge of transfer pricing and analytical approach, as well as his friendly manner."

^ See whole ranking table

Band 1

Consortium Legal

From the Chambers Latin America guide

Respected department co-head Diego Salto is viewed by sources as a highly acclaimed figure in the fiscal arena due to his prowess in handling tax issues for a variety of distinguished multinationals. An impressed client says: "I have a magnificent opinion of him. Few people have the knowledge of tax law that he does, and he also takes the business side into account. He has very good ideas and he listens to others in order to improve those ideas." Others emphasise that "his knowledge of the subject and customer service are both excellent."

^ See whole ranking table

Band 1

Adrián Torrealba

Facio & Cañas

From the Chambers Latin America guide

Sources are quick to praise esteemed practitioner Adrián Torrealba, with one interviewee lauding him as "one of the best tax lawyers in Costa Rica." Others explain: "He is well versed in tax law, analytical and can quickly get to the heart of the matter." They go on to voice their appreciation for "his rigorous style and very clear advice to clients." He remains active representing top Costa Rican and foreign banks in litigation against the tax authorities.

^ See whole ranking table

Band 2

Arias

From the Chambers Latin America guide

Department co-head Carolina Flores is respected by clients, who appreciate that "she always provides a timely response," going on to highlight that "she follows up, resolves our queries and provides good suggestions." She regularly counsels clients on free trade zone matters, tax planning, and the tax implications of corporate restructurings taking place both in Costa Rica and across the Central American region.

^ See whole ranking table

Band 2

Rafael González S

Grant Thornton Cotera & Asociados

From the Chambers Latin America guide

Partner Rafael González of Grant Thornton Cotera & Asociados is an admired figure in the local tax arena, counselling companies on a range of tax issues. Sources also point out his capabilities in advising on fiscal matters affecting the banking sector.

^ See whole ranking table

Band 2

José María Oreamuno

Facio & Cañas

From the Chambers Latin America guide

Partner José María Oreamuno co-heads the firm's tax department. He attracts praise from clients and peers alike for his presence in the field. A source asserts: "He has a very serene and cerebral working style. He swiftly identifies the key elements of the case and is clear on the strategy to be followed in order to obtain the desired results." Others further regard him as "an excellent litigator."

^ See whole ranking table

Band 3

BLP

From the Chambers Latin America guide

Practice head Luis Chacón is well regarded by clients and peers in the tax space, with one source highlighting his "professional and reliable advice" and going on to mention: "I value his candour about the probability of success of each case he handles; he doesn't give false hope in order to win a mandate, instead he always tells you the real likelihood that you'll be successful."

^ See whole ranking table

Band 3

BDO Auditores

From the Chambers Latin America guide

Partner Randall Madriz of BDO Auditores is highly regarded by clients for his adept handling of tax mandates, with one saying: "He is highly knowledgeable of the subject and is truly concerned with providing good advice from day one. He is very precise in his advice and provides highly accurate legal analyses."

^ See whole ranking table

Band 3

Deloitte

From the Chambers Latin America guide

Well-known partner Alan Saborío enjoys a strong reputation in the tax sphere, in which he has been active for over 30 years. Sources consider him "spectacular in tax matters" and "a respectable practitioner."

^ See whole ranking table

Band 3

Cristina Sansonetti

Consortium Legal

From the Chambers Latin America guide

Key partner Cristina Sansonetti is regarded as "an excellent lawyer" by clients. They also comment that "she works in a very methodical manner and is extremely capable; we consider her a business partner." She regularly co-ordinates tax matters throughout Central America, acting as counsel to notable names from the food and beverage and retail sectors.

^ See whole ranking table

Up and Coming

Alejandra Arguedas

Batalla

From the Chambers Latin America guide

Senior counsel Alejandra Arguedas heads the firm's tax team. She receives endorsements from clients, who enthuse that "she shares our vision, is very dedicated to every case and understands very quickly what we are talking about. We value her knowledge of the market and her very fast response times."

^ See whole ranking table

Up and Coming

Consortium Legal

From the Chambers Latin America guide

Market sources regard up-and-coming partner Anayansi Mora as "a solid practitioner with a great future," and emphasise her particular strength in tax-related disputes. She heads the firm's tax litigation practice and is highlighted by peers for her specialisation in this area.

^ See whole ranking table

Associates to watch

Arias

From the Chambers Latin America guide

Associate-to-watch Ligia Alfaro comes recommended by clients, who explain: "She's very fast and goes straight to the point, provides good solutions and has always given us the exact advice we need." Other sources add that "she always arrives at meetings well prepared and gets things done."

^ See whole ranking table

Associates to watch

Facio & Cañas

From the Chambers Latin America guide

Key associate Modesto Vargas receives plaudits for his depth of understanding of tax matters, with a client saying: "He provides good client service, has great interest in the subject and is very knowledgeable."

^ See whole ranking table