Highlighted for its 'combination of theoretical and practical experience', Alta QIL+4 Abogados' full-service tax practice remains the first port of call for an impressive roster of regional and multinational clients seeking advice on transactional, compliance and contentious matters. The team has strong capabilities in both administrative and criminal tax litigation, in addition to handling sensitive tax investigations. On the non-contentious side, the group is well versed in the design of tax compliance strategies and the tax aspects of financings, M&A and corporate restructurings, with the ability to advise on both local and cross-border tax considerations. José Quiñones, who draws on experience in corporate, financial and compliance matters, leads the team, and senior associate Otto Ardón provides capable support, including in transfer pricing and tax issues in the fintech sphere.

The ‘excellent’ tax team at Arias is commended for its ability to take on cross-border mandates, advising global players in the logistics, technology, retail and consumer goods sectors, among others, on complex and often novel tax issues relating to their operations in Guatemala. The team has expertise across the full spectrum of tax advisory work, with strength in transfer pricing, tax planning and structuring, customs issues and compliance, in addition to joining up with experienced litigation partner Mario René Archila to handle disputes. The ‘exceptional’ Ximena Tercero leads the practice, bringing 'extensive experience in international taxation', as well as knowledge in customs, international trade and transfer pricing. Senior associate Claudia Vega and associate Andrea Cruz, a specialist in customs law who joined the team in August 2024 from the Superintendence of Tax Administration, are also key contacts.

Consortium Legal maintains a formidable, full-service offering spanning all the key pillars of tax law. The team is frequently called upon to represent clients in audits and administrative and judicial tax proceedings, in addition to advising on the tax structuring of M&A transactions, compliance and international taxation matters. At the head of the team, Alfredo Rodríguez, Olga Meléndez and Mario Estuardo Archila have a wealth of experience across the full spectrum of tax issues, from transfer pricing to direct and indirect tax and administrative disputes, while David Erales is a go-to name for litigation, routinely defending clients in cases before the tax and higher courts. The strong cohort of junior lawyers includes senior associate Alejandra Fuentes-Pieruccini, who comes highly recommended for her specialism in international taxation, and litigation-focused associate Emilio De León.

Mayora & Mayora, S.C. attracts strong praise for its 'in-depth understanding of the technical and legal elements' of contentious and non-contentious tax matters. As a member firm of Lataxnet, an alliance of Latin American tax firms, for Guatemala, El Salvador and Honduras, the team is well positioned to advise both regional and international clients on cross-border tax issues and transfer pricing. Other core areas of expertise include tax planning and compliance, the structuring of corporate transactions, tax litigation and customs issues. At the helm, regional managing partner Eduardo Mayora remains a highly sought-after tax adviser to major multinationals and financial institutions, while Juan Carlos Casellas, a specialist in tax litigation, is hailed for his 'deep knowledge of the Guatemalan legislation on tax issues'. Senior associate Juan Carlos Foncea is also noted for his experience in international taxation.

Able to draw on its extensive network and the resources of the wider consultancy firm, EY Law Central America is well equipped to support leading multinational clients in all manner of tax issues relating to their operations in the region. In addition to robust experience in M&A tax structuring and due diligence, compliance and transfer pricing matters, the firm has a growing tax controversy practice. Manuel Ramírez leads the team in Guatemala, with notable strengths in international taxation, corporate income tax and transactional tax. Senior manager Ana Alfaro and manager Carlos Díaz-Durán, who specialise in tax litigation, and senior manager Cilia Castellanos are also key contacts.

BLP is continuing to build its tax practice under the leadership of Jorge Luis Arenales, working alongside the firm’s busy corporate department to provide strategic tax and customs advice to a roster of major regional and multinational clients. The team, which is highlighted for its ability to combine ‘deep technical knowledge with commercial vision’, is well versed in M&A tax structuring and due diligence, tax planning and optimisation, and compliance issues. The arrival of senior associate Elisa Lacs, who has a strong international trade and customs law dimension to her practice, from Arias in July 2024 has further bolstered the team.

The tax practice at Carrillo & Asociados is particularly active in disputes, drawing on the wider firm's strong litigation capabilities to represent clients in both administrative and criminal proceedings. In addition, the team advises on customs and international trade matters, estate planning and tax analysis in multiple jurisdictions. Alfonso Carrillo, whose core areas of expertise include cases involving cross-border fraud and white-collar crime; the corporate law and M&A-focused Sara Santacruz; and Ricardo Recinos, who handles civil litigation, lead the team. Associate Gabriel Cabrera, a certified fraud examiner, provides support with tax strategies and estate planning.

Lex Atlas maintains a broad tax practice, with strength in tax consultancy, planning and litigation. The team is frequently called upon to represent clients in disputes with the tax authority, handling both administrative and judicial proceedings, and it also has experience in tax structuring and due diligence on corporate transactions and compliance with customs procedures. Jorge Asensio Aguirre, who has extensive experience of advising international clients, leads the practice. Managing partner Ignacio Andrade Aycinena is also a key contact, along with Dinora Ceijas and Luis Enrique Solares, who specialise in tax and customs litigation, and associate María Elena Vásquez.

Tactic Legal has a growing presence in Central America, following the merger of Guatemala's AD Sosa & Soto with the Costa Rican firm of the same name, and has strengthened its ability to advise clients on tax issues in the region. The firm is well versed in local and international tax planning and compliance, transfer pricing, and the tax structuring of corporate transactions, and also has a growing tax litigation practice. Juan Pablo Ortiz, who has a strong background as a tax adviser in both the public and private sectors, leads the team with Einar Klanderud, who focuses on tax compliance and litigation.