Administrative proceedings and litigation are core focus areas for PPO Indacochea‘s tax team, which remains a go-to choice for clients seeking representation in disputes with the tax regulator and the Bolivian State – particularly as regards claims concerning the rejection of tax credits and the design of appeals’ strategies. It also excels in representing clients in government tax audits and investigations, while additionally standing out for its advice on tax planning linked to corporate formation and company reorganisations. Moreover, the group continues to expand its services offering, which additionally includes tax accounting, outsourcing and audit services and has a growing focus on digital economy taxation, wealth management and the 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 also specialises in tax advice in the energy and natural resources, aeronautics and international transport industries. Tax specialist Pablo Ordoñez 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 Jose Luis Tufiño, who focuses on international and domestic taxation, tax planning and tax litigation (including tax litigation on appeal). 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 senior associate level, Miguel Ángel Gumucio centres his practice on tax administration matters, including tax audits and enforcement; 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; and Adrian Bellot also represents clients in administrative and judicial proceedings before various governmental authorities and courts. Mariana Pereira and Candys Dorado left legacy firm Indacochea & Asociados in late 2024 and January 2025, respectively.

Villegas Aldazosa & Asociados Soc. Civ. regularly advises local and international companies across a range of sectors, such as agroindustry, telecoms, and oil and gas. It offers a full range of services, covering international taxation, tax policy, and both direct and indirect taxation advice. Tax litigation and administrative controversies are a focus at the firm, which also assists in complex M&A tax matters. Tax expert Alvaro Villegas Aldazosa leads the team, providing specialist tax advice during corporate restructuring and representing clients in contentious tax lawsuits. Senior associate Milenka Salvatierra has extensive experience advising on litigation and administrative processes, constitutional procedures and due diligence. Christian Olea left the firm in 2024.

Araujo & Forgues focuses on preventative tax planning for local and international clients. The firm is also active in the filing of administrative and judicial proceedings, and has a strong background assisting in tax audits, compliance and commercial transactions. The team, led by experienced partners Jannine Forgues and Jaime Araújo, is regularly called upon for advice in national and international taxation matters and due diligence.

The tax practice at Dentons Guevara & Gutierrez works closely with the firm's corporate, energy and administrative law teams to provide specialised tax advice for its clients. The department is led by experienced tax litigator Mauricio Dalman, who has represented clients before administrative, judicial and constitutional courts, and assists both national and international clients with tax issues related to corporate restructuring. Rodrigo Rivera leads the dispute resolution team and advises on tax and administrative litigation matters. Senior associate Belén Montes specialises in complex tax consultations, with a successful track record working with clients on litigation strategies. She possesses in-depth knowledge of international taxation and is actively involved in judicial review appeals and constitutional proceedings.

Moreno Baldivieso Estudio De Abogados is well-equipped to advise on strategic tax planning, tax audits and regulatory matters, and the team works with clients across a range of sectors, including infrastructure, finance and education. Luis Andrés Valda joined the team as counsel in May 2024, and leads the tax department. He has extensive experience from previously leading the tax practice at Criales & Urcullo and working as a public officer at Bolivia’s foremost tax institutions. He leads the team with Rodrigo Burgos, who is also counsel and has an in-depth knowledge of tax matters from experience as a public accountant and tax lawyer. At the senior associate level, Moises Blanco specialises in tax regulation and consultancy, and assists clients in due diligence, transfer pricing and defence of the tax process.

The tax practice at Bufete Aguirre, Quintanilla, Soria & Nishizawa Sociedad Civil – (BAQSN) assists in complex tax planning and provides advice on financing alternatives and foreign investments in Bolivia. The firm is also active in administrative and judicial litigation, and supports clients in the interpretation of treaties to avoid double taxation. Mauricio Torrico leads the team in La Paz, specialising in tax and administrative law, and advising non-profit organisations. He assists clients in tax and human resources planning, and brings strong corporate knowledge to the practice. Gonzalo Prudencio heads the team in Santa Cruz and demonstrates particular expertise in tax litigation.

Specialist tax planning and management advice forms the core of the tax practice at Benítez Rivas, Pérez & Asociados. The team focuses on prevention and correction and offers both ongoing advice and resolutions for specific cases. In the event of a dispute with the Tax Administration, the team represents clients during audits and provides strategic advice and consultations. Elbio Pérez is an expert tax lawyer, assisting in preventive tax planning, resolution of tax queries, defence against audits by the tax authorities and litigation in challenges before both administrative and judicial authorities. The firm also benefits from the knowledge of Adriana Sanjinés, Fabiola Gariazu, Ines Aguilar and Alberto Sanchez.

The tax practice at Ferrere is sought out by local and international companies for its knowledge of international trade and customs, with a proven track record advising on operations with foreign financial companies that have recently entered Bolivia. Focusing on tax planning and maximising financial efficiency, the firm advises on tax matters related to corporate and financial transactions, general tax consulting, and administrative and judicial tax litigation. Senior associate Mauricio Viscarra leads the practice, advising both national and international companies. He specialises in tax planning for business structures and assisting in tax disputes. Christian Olea joined the team from Villegas Aldazosa & Asociados Soc. Civ. in October 2024, bringing a wealth of knowledge in structuring international investment schemes and the tax implications of foreign exchange transactions. He supports clients with the implementation of tax strategies during business restructuring processes and during tax appeals.

Compliance and strategic planning are a focus of the tax practice at Criales & Urcullo, which brings an in-depth knowledge of local and international tax regulations. Benefitting from a multidisciplinary team, the firm regularly represents clients in tax disputes before tax courts and administrative tribunals. Tax expert Jose Antonio Nogales Zabala joined the firm as a partner in 2024, possessing extensive experience in tax and administrative law. He has worked as an international legal tax consultant and has provided sponsorship of contentious processes in tax and administrative matters. He leads the team with Rubén Acuña, who specialises in defending clients in audit processes. Luis Valda left the firm in 2024.

With an international reach, EY Bolivia attracts clients seeking specialised tax advice from a multidisciplinary team. The practice is characterised by a strong focus on supporting clients in tax audits and litigation, and works with companies across the oil and gas, tourism and telecoms industries. Tax specialist Juan Pablo Vargas leads the team alongside executive director Sandra Vásquez, who is experienced in national taxation, international transactions and tax consultancy. Nicolas Soria Galvarro is also active in this area and advises on administrative and judicial processes.

The tax practice at Würth Bedoya Costa Du Rels Abogados provides a range of services, including advice on regulatory compliance, succession and tax planning. The firm has a successful track record representing clients in tax-related disputes, including judicial litigation, administrative appeals and audits. Fernando Bedoya focuses his practice on tax planning, and Daniel Ayoroa has experience advising national and foreign clients on a variety of tax matters.