Widely recognised as a market leader in the field of tax law, Consortium Legal's ‘excellent’ team draws upon the firm’s significant presence in Central America to serve as a key adviser to major local, regional and multinational companies. The firm houses a comprehensive practice with expertise spanning tax consultancy, litigation, transfer pricing, compliance, customs and foreign trade issues, and international taxation, as well as advice on the tax elements of M&A and project developments. At the head of the department, Diego Salto, who coordinates the firm’s regional tax practice, has a wealth of experience in assisting international clients with tax consulting, litigation, M&A and tax planning; Rafael Luna is a renowned specialist in transfer pricing; and up-and-coming partner Felipe Guevara is a go-to for tax consultancy in Costa Rica and Central America. Senior associate Anamari Echeverría and director Johanna Quesada coordinate the free trade zone and tax litigation practices, respectively.

FaycaTax, the tax law division of Facio & Cañas, remains the first port of call for a host of prominent domestic and international clients seeking assistance with contentious tax matters. The firm, which benefits from an ongoing alliance with Deloitte, is highly prolific in complex administrative and criminal tax litigation, including transfer pricing-related disputes, in addition to representing clients in audits by the tax authority. The team’s expertise also extends to the tax aspects of M&A and restructurings, tax planning, international taxation and compliance. Adrián Torrealba, a high-profile name for litigation, leads the team alongside the highly regarded José María Oreamuno; and senior associates Modesto Vargas, who draws on his background as an adviser to the tax authority, and César Domínguez, a specialist in international taxation. Associates Esteban Chaves and Pamela Navarro are also key contacts.

Arias maintains an enviably broad tax practice, with robust experience in tax consultancy, compliance, planning, litigation and transfer pricing, leveraging its status as a regional firm to advise an array of leading international clients in Costa Rica and Central America. The team has a notable strong suit in handling tax due diligence for complex M&A transactions, including cross-border deals, and assisting with tax issues relating to the establishment and reorganisation of operations under the free trade zone regime. Carolina Flores, whose practice covers the full spectrum of tax planning, advisory, litigation and transfer pricing, leads the team alongside Carlos Camacho, a key adviser to multinationals in the free trade zone. Senior associate Jorge Vargas, who joined from Facio & Cañas in October 2024 and specialises in assisting clients with audits by the tax authority, and senior counsel Rolando García provide capable support.

The legal arm of the Big Four accountancy firm, EY Law Central America has a ‘highly sophisticated and experienced’ team which is well equipped to advise on the full scope of tax matters, from international taxation and transfer pricing to transactional tax and compliance. Acting for an impressive roster of major multinationals, the team particularly stands out for its ability to assist with tax due diligence in relation to cross-border M&A (often acting in conjunction with firm’s offices throughout Central America, the Dominican Republic and Panama), as well as the tax aspects of corporate and supply chain restructurings. Rafael Sayagués, the managing partner of the tax and legal practice for Lat Am North; Juan Carlos Chavarría, who heads the international tax services and indirect tax division; and Antonio Ruiz Rojas, who takes the lead on transactional and tax controversy matters, are the key names to note.

As well as being ‘at the highest level locally’, KPMG Abogados in Costa Rica leverages the resources and multi-jurisdictional presence of the wider firm to take ‘a comprehensive approach’ to tax matters, covering compliance, transactional tax, transfer pricing and litigation. The team enjoys a strong reputation for M&A tax structuring and for advising multinational clients on the free trade zone regime, and is building a thriving tax controversy practice led by experienced litigator Anayansi Mora, who joined from Consortium Legal in December 2024. Cristina Sansonetti, a well-regarded adviser to both local and international clients on tax planning and the structuring of complex M&A and reorganisations in the Central American market, leads the team. Senior manager José Segura, who focuses on tax advisory services, and customs and international trade manager Shermine Elizondo are also key names.

Aguilar Castillo Love significantly bolstered its tax practice in March 2024 with the hire of tax advisory and planning specialist Randall Madriz from Deloitte Legal, adding to the firm’s existing strength in the tax aspects of M&A, corporate restructurings and incorporations. As well as assisting a sizeable portfolio of domestic clients with tax compliance and planning, Madriz brings to bear considerable experience in advising foreign clients on establishing operations under the free trade zone regime and the tax aspects of cross-border transactions.

The ‘creative’ tax team at BLP frequently joins up with other departments of the full-service and multi-jurisdictional firm to advise on the tax elements of major local and cross-border M&A transactions, as well as the tax structuring of real estate projects. The firm also offers expertise in tax litigation, consultancy, compliance, asset planning and customs issues, acting for a diverse roster of domestic and international clients across the retail, pharmaceuticals, financial services, hospitality and telecoms sectors. Director Vittoria Di Gioacchino, who attracts strong praise for her ‘extensive knowledge of tax regulations, experience in tax litigation, and strategic advice’, heads the team.

Global firm ECIJA is particularly well positioned to advise major international companies, with a client base that spans the energy, telecoms, real estate, transport and tourism sectors, among others. The team is well versed in the full range of tax advisory, contingencies analysis and planning, tax litigation and international taxation, with a particular emphasis on tax issues affecting the energy sector, thanks to practice head Mariela Hernández's expertise at the conjunction of tax and energy law. Associate Alonso López provides key support.