Consortium Legal‘s tax practice remains a force in the market, harnessing the deep bench strength of locations in Costa Rica, Guatemala, Honduras, El Salvador and Nicaragua to advise insurers, banks, non-bank lenders, and local and multinational corporates (including Cemex and Walmart) on a diverse spectrum of matters across the practice space. With a client base spanning such sectors as energy, consumer products, tech, infrastructure, retail, shipping and building materials, the firm’s comprehensive service extends to the tax aspects of high-value, cross-border transactions and major infrastructure projects (including toll roads and port concessions), transfer pricing, judicial and administrative litigation, tax compliance and customs processes. The team is led by Diego Salto, who brings over 28 years of experience to the tax space; transfer pricing expert Rafael Luna; and tax litigation coordinator Anayansi Mora. Felipe Guevara, who was elevated to the partnership in May 2024, is a key name for customs processes and high-value infrastructure projects.

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Key clients

  • Kerry Group
  • Cemex Colombia
  • PH Chucas (Enel Energy Subsidiary)
  • Walmart
  • Teletica
  • Cuestamoras
  • APM Terminals
  • DIPO
  • El Trueno

Work highlights

  • Advised Cemex Colombia, after it sold 100% of the shares of Cemex Costa Rica to Grupo Cempro, on the process to recoup the withholding tax applied.
  • Acted for PH Chucas, an SPV subsidiary of Enel Energy, in several successful administrative and judicial processes claiming compensation for undue VAT payment on imports.
  • Advised the owner of the Kia and Mazda exclusive dealer concessions on the tax structuring of the sale to French group Costaban/Jumbocar.

Lawyers

Leading partners
The strongest partners in their field, leading on market-leading deals and endorsed by peers and clients alike.
Next Generation Partners
Junior partners with significant recognition from clients and peers in the market and key roles on multiple matters.

Practice head

The lawyer(s) leading their teams.

​​Diego Salto​, Rafael Luna, ​ ​​Anayansi Mora​