EY Law Central America draws upon a network and status as a global accountancy firm to advise well-known businesses and financial institutions a range of cross-border tax issues such as tax planning, and tax analysis, as well as tax audits and corporate tax advice on free trade zones, and other tax regime matters. Notably, team members regularly represent clients involved in audits and tax litigation before the Salvadoran Tax Authority, partially due to Héctor Mancía’s experience of the Salvadoran tax system. Mancía is the lawyer who spearheads the team, offering experience as a former employee at the Ministry of Finance. Senior manager Carlos Gaitán brings core strengths in administrative disputes, often appearing before the Supreme Court and a range of administrative courts. Associate Douglas Morales appeals before the Administrative Board of Appeal, and handles tax assessment procedures before a range of judicial courts, an area in which the wider group is heavily engaged.

Praised for its level of technical knowledge within tax law, Arias provides a full service offering which covers a diverse spectrum of mandates, spanning from transfer pricing to due diligence and tax planning, compliance and litigation. Luis Barahona heads up the team, and leads the group’s varied range of administrative and judicial tax disputes. Elsewhere, senior counsel César López has a strong grasp on municipal taxes, as well as acting in represents clients in complex tax litigation. Senior counsel René García has a background in constitutional protection cases within a previous role at the Ministry of Finance in Ecuador, advising on constitutional protection processes related to informal settlements of taxes and penalties.

Consortium Legal, a group which stands out for its work in the consumer and retail sectors, advises on licensing, commercial transactions, contracts and international trade to company formations, board resolutions and shareholders’ meetings. The group displays a range of VAT and income tax matters, acting in administrative litigation before the tax administration, and more widely is involved in tax disputes at both national and appeal courts. Diego Martín, an experienced tax lawyer who deals with tax and customs litigation at the administrative and judicial level, is often backed up in such matters by senior associate William Escobar, who specialises in the defence of tax assessment procedures. Associates Verónica Tadeo and Carlos Pineda draw upon experience at the Salvadoran Internal Revenue Service.

Grant Thornton El Salvador represents clients in front of the Court of Appeals of Internal Taxes and Customs in relation to direct and indirect international tax matters, tax auditing and contentious matters stemming from deducting tax expenses. Ricardo López and manager Ricardo Mulato head up the team. Mulato has a strength in customs law, and is a strong presence before the Internal Taxes and Customs. Managing partner López, who is a member of the Tax Affairs Committee of AmCham El Salvador and the Salvadoran Tax Institute, is highly experienced in audit procedures. Former practice co-head Pedro Cañas departed from the firm in December 2024.