SRF Law Firm (formerly Suárez & Rivas Abogados) specialises in tax, accounting, and corporate advice, as well as highly complex litigation. The six-strong tax team handles tax litigaiton and dispute resolution, tax compliance and advisory, transfer pricing and investment strucuturing, and tax refunds and credits. Typically, the firm is active across the construction, energy, automotive, banking, technology adnd retail sectors. Founding partners Andrés Rivas and Manolo Suárez Tapia are both tax specialists; Rivas focuses on tax litigation, international tax structuring and corporate advisory and is well kown for his ability in complext tax disputes and optimising tax positions; while Suárez's pratice centres on tax litigation, corporate law, and strategic business planning - he is particularly noted for high-stakes tax disputes, corporate restructuring, and arbitration. Younger partner María José Suárez provides expertise on corporate tax compliance; while associate Johana Velasco  provides additional depth in tax litigation and corporate advisory matters, aswell as tax compliance, corporate tax structuring and administrative disputes.

Bustamante Fabara, noted for having an in-depth knowledge of tax issues, is distinguished by the breadth of its tax practice, which covers a range of tax issues including tax credit refunds, an area in which Carolina Medina is key. The group can be distinguished by its work in the pharmaceutical industry, including precedent-setting cases in this sphere. Practitioners are also regularly engaged in contentious matters before administrative bodies and judicial courts. Practice head Diego Pino, who was promoted to partner in 2024, has a strong knowledge of tax planning and tax optimisation. Senior associate Sofía Gordillo stands out for tax planning strategies and the documentation related to this, as well as acting in complex tax assessment proceedings. Yessenia Portilla is also a name to note.

Lexvalor Abogados has handled precedent-setting tax cases. It has continued to build upon its strong connections with accounting firms in the region and is expanding the transfer pricing and accounting section of its practice, particularly through its recent hires at the associate level from Big Four accounting firms. The group handles income tax credit refunds and is also prominent in the VAT space regarding the imposition of VAT on products and companies, as well as litigation stemming from the application of VAT. Carlos Coronel, noted for being ‘deeply knowledgeable in tax regulations’ heads up the team together with Paola Gachet. Víctor Chiriboga, director of the firm’s tax division, is a standout practitioner in the team for the tax elements of M&A, and also advises on double tax treaties and income tax. Founding partner Pablo Arias stands out for tax litigation before a range of judicial authorities, and Ana Belén Cadena and Danny Espinosa are key team members at the associate level.

The tax team at Pérez Bustamante & Ponce can be noted for the variety of sectors in which it operates, including core areas in the Ecuadorian economy such as oil and gas and financial services, but also increasingly in the renewable energy sector. The group can also be highlighted for its strong focus on complex international tax matters, especially those related to transfer pricing. Practice head Juan Gabriel Reyes is often called upon for tax planning and structuring matters in Ecuador. Elsewhere, Carmen Simone-Lasso stands out for her work on the tax structure of financing projects. Juan Francisco Carrasco has a strong track record in front of local tax authorities. More widely, the group is known for its ability to represent clients in tax matters before all courts, including highly complex constitutional tax matters before the Constitutional Court, such as those relating to tax applications, for which associate Gianella Gallegos stands out.

Described as ‘deeply familiar with the regulatory framework’, CorralRosales has a strong knowledge of customs regulation, and the team is active in work relating to tax aspects of M&A, financing and other complex transactions, as well as corporate restructuring and reorganisation proceedings. The group is a popular choice for large international clients, which the group regularly assists in challenging tax assessments. Andrea Moya oversees the team and is supported by Xavier Rosales and María José Flores. Rosales is often involved in the group’s tax work on M&A transactions, while Flores specialises in customs classification, valuation and sanctioning procedures, which is characteristic of the group’s focus on customs work. Senior associate Ricardo Mancheno represents a range of clients in administrative and judicial tax cases.

ECIJA stands out for its ability to provide a broad range of tax advice in highly regulated industries such as oil and gas, automotive, manufacturing, real estate and retail, in both direct and indirect tax matters. On the contentious side, its tax litigation often involves matters reaching the tax authority, revocation appeals, nullity actions and customs litigation. Paola Robalino and Édgar Méndez lead the team together with Santiago Vega, who is experienced in VAT refunds. Robalino is active in the energy sector and brings vast tax experience to the team, and Méndez is notable for appearing in the group’s key tax planning mandates.

Robalino works on administrative and judicial claims relating to income tax and VAT. Managing partner Javier Robalino-Orellana and director of tax Emilio Aguayo jointly head the team. Robalino-Orellana is an experienced tax lawyer whose expertise covers the gamut of tax law issues, including transfer pricing, deductible expenses and deferred taxes, as well as tariffs, VAT and income tax. Aguayo focuses on tax litigation, an area in which the wider group stands out, as well as mediation, building upon his experience in the tax crime unit at the Internal Revenue Service and the District Attorney's Office. Senior associate Diana Guerrero specialises in alternative dispute resolution in the tax space.

Spingarn is notable for the range of high-value tax transactions in which it is involved. The team is jointly led by Andrés Narváez and Diego Armas, who is entrusted by clients in strategic matters due to his high level of expertise in areas such as double taxation treaties and complex tax planning matters. Kyra Rivera is a go-to contact for a range of clients on tax planning, asset structuring and risk assessment issues. Andrés Ordóñez is another name to note in the team.

Areas of focus for the tax group at Almeida Guzmán & Asociados include tax planning, structuring and litigation before the administrative authorities and judicial courts, where it acts for a range of private individuals and local and global businesses. Practice head Diego Almeida-Guzmán plays a pivotal role in the group's international arbitration work in areas such as income tax. Andrés Álvarez is a key contact for transfer pricing matters and other international tax matters for some of the group's largest global clients, as well as local administrative and judicial tax proceedings. Transfer pricing is also an area of strength for César Molina, whose technology sector expertise lends itself to work involving tax automation solutions.

AVL Abogados has a multidisciplinary team of lawyers, accountants, auditors and financial advisors. Specialising in corporate tax planning, M&A, tax disputes and cross-border compliance, the team is a popular choice for domestic and international clients. The department is led by Roberto M Silva-Legarda and Elvira De Rosa-Sviercovich, who joined from Moore Ecuador in September 2024, and is supported by associates Ismael Vallejo and Santiago García. Silva-Legarda brings extensive tax experience across sectors like transport, agriculture, food and beverage, and real estate. De Rosa-Sviercovich focuses on tax and corporate law.

Census Consultores' tax lawyers are described by one client as 'specialists in tax claims', and the team's mandates also cover a broad range of non-contentious tax matters, from VAT and income tax issues to tax planning. Seasoned tax lawyer and founding partner John Arias heads up the group, which includes legal tax coordinator Belén Cháve, who specialises in regulatory compliance audits to avoid tax disputes. Tax refunds and customs refunds form a core part of the practice, particularly advice on credit notes related to tax refunds. José Arias Uzcátegui is another standout practitioner in the group.

Among the varied client base at Durini & Guerrero Abogados is Banco Pichincha, indicative of the group's activity in the banking and financial services sector. In addition to acting on tax audits and administrative proceedings, VAT refund processes are another key area of work for the group, for which Pablo Esteban Sánchez, who runs the team, is well known. Indeed, the broader department is skilled in dealing with matters referred to the Internal Revenue Service. Gina Roxana Cevallos Valarezo joined the firm from Robalino is April 2024, adding to the group's experience in tax consulting and tax planning.

Meythaler & Zambrano Abogados is strong in tax planning and tax optimisation strategies and often represents clients in court and in filing claims against the Tax Administration for the refund of tax credits. The group has expanded its sector focus to include the hospitality, e-commerce, tourism and energy industries. Gabriel Pinto, who leads the group, was promoted to director in January 2025, and advises clients on taxation and customs regulation. Associate Ana Belén Palacios, who joined the group in October 2024, is also a key contact for regulatory advice on a local and national level.

Apolo Abogados‘ multidisciplinary tax and customs team operates predominantly in the fisheries, maritime and ports sectors, with a client base ranging from importers to some of the largest exporters in Ecuador. Its practitioners often help clients with the restructuring of their corporate structures. The practice is under the leadership of tax expert Carlos Andres Arosemena Ortega, who has a strong track record in tax matters in the public sector, and Patricio Ortega, who has vast knowledge of Ecuadorian tax regulations.

Pino Elizalde Abogados' tax department ‘prioritises risk prevention and tax optimisation with well-structured and transparent strategies’. At the helm is Daniel Pino, a seasoned tax lawyer whose corporate tax expertise makes him well placed to advise on structuring and tax efficiencies related to a range of commercial contracts. Key support is offered by Emilio Dávila, who ‘stands out for his dedication and strategic approach'. Fernanda Guzmán is also highly regarded.

Solines y Asociados is strong in the flower farming industry, a sector in which the group often acts in customs disputes. It is also well equipped to handle tax planning and analysis of local tax regulations. Practice head Nicole Saltos is particularly renowned for cases against the public tax administration due to her public sector experience, and is also active in tax audits and tax litigation. Senior associate Yael Fierro left the firm in December 2024.