Nicolás specializes in advising clients on tax and family estate protection. He offers tax planning advice to legal and natural persons, assisting clients with their investments to provide comprehensive tax guidance. He helps design and execute efficient tax structures, corporate reorganizations, family protocols and succession planning.
He counsels clients on administrative proceedings and claims involving the tax authorities, and carries out tax litigation proceedings at the tax courts.
Partner
Spanish, English
• Universidad de las Américas (Attorney, 2011).
• Tecnológico de Monterrey (Diploma in the Administration of Family Companies, 2013).
Pérez Bustamante & Ponce acts for major local companies, including several players from the oil and gas, mining, financial, renewable energy, automotive, telecoms, food and beverage and pharma sectors, in tax planning and structuring, as well as administrative claims and judicial proceedings. Tax litigation is, indeed, a key area of strength for the group, which excels in cassation and constitutional tax actions. Practice head Juan Gabriel Reyes is a reference for tax planning and structuring matters in Ecuador. Carmen Simone-Lasso is a name to note for tax, customs and international trade matters, while Juan Francisco Carrasco-Velasco stands out for his experience in corporate tax issues and litigation before the tax authorities and judicial courts. At associate level, a strong group of practice directors includes Nicolás Maldonado (whose practice encompasses tax, family office matters and public contracting); Alejandro Páez (tax optimisation; tax efficient corporate structures); Gianella Gallegos, who regularly assists with the challenging of tax assessments and tax refund applications; and Jeanette Jarrín, who focuses on tax planning and double taxation avoidance agreements. Since publication, Maldonado has been raised to the partnership; while associate José Elias Bermeo has been promoted to practice director – with effect from January and February 2025, respectively.