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Costa Rica > Leading tax law firms

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  1. Costa Rica – Leading tax law firms
  2. Costa Rica - TDH500
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Costa Rica - TDH500

  1. 1
    • Rafael Luna - Consortium Legal
    • Humberto Pacheco A - Pacheco Coto

The July 2017 arrival of the 22-strong tax team, formerly part of Batalla Salto Luna (today Batalla Abogados) at Consortium Legal is a game-changer for the firm in terms of its fiscal capabilities and will undoubtedly also bring benefits to the firm’s broader corprorate service offering. While it remains to be seen how the ‘impeccable’ team will bed-in as part of the Costa Rican branch of this major regional player, the group has an unmatched track record for advising its blue-chip international client base on the entire array of contentious and non-contentious tax matters, including advice on transaction-related tax issues, tax disputes against the government’s revenue service, tax structuring, and planning and restructuring, as well as transfer pricing. ‘Martket leaders’ Rafael Luna and Diego Salto are both highly regarded. Cristina Sansonetti, Anayansi Mora and administrative litigator Adrian Alvarenga are also recommended.

Pacheco Coto houses an internationally recognised asset planning and taxation group, which is highly proficient in advising multinational clients on tax audits and clearance, fiscal planning and M&A-related tax matters, as well as contentious tax issues. In recent highlights the five-partner group assisted Clima Ideal with its tax audit by the Costa Rican authorities, advised RC Immobiliaria on the tax structuring of three real estate developments; and filed a constitutional motion questioning the constitutional basis of a new tax law on behalf of Comercializadora Konetka. Humberto Pacheco A, Alejandro Antillón and Randall Madriz are the names to note.

Regional powerhouse Arias fields a strong tax practice, whose ‘knowledgeable’ lawyers are well-versed in tax planning, audits, transfer pricing and tax litigation, as well as in assisting with tax implications of Costa Rica’s free trade zone regime. Headline mandates saw Carolina Flores and her team advise 3M on tax issues related to the establishment and operation of its service centre in Costa Rica; and assist US company Scotts-Miracle Gro with tax and customs planning related to its expansion into Central America. Other key clients include Todo 1, Doterra and Edenred. Carlos Camacho is the key contact for free trade zone tax advice.

BLP’s tax practice stands out for its ‘excellent service’ on the full array of contentious and non-contentious tax matters, where it demonstrates ‘experience and knowledge of the highest level’. The team has a particular strong track record in litigious tax matters and is currently handling more than 80 active cases; however, it is also adept at advising multinational clients on the tax implications of the country’s free trade zone regime, tax matters related to corporate restructurings, and tax and asset planning. Tax litigator Luis Chacón (‘highly up-to-date professional’, ‘excellent communication and negotiation skills’) co-heads the practice with Luís M Castro, who is the key contact for tax planning and structuring.

Facio & Cañas’ strong contentious offering is also palpable in its tax practice, where Adrián Torrealba and his team frequently represent domestic and international clients in tax litigation: recent highlights include successfully representing Ron Centenario, as plaintiff, in a dispute concerning a sales tax that lead to double imposition. In other non-contentious matters, the department undertook tax due diligence for Dos Pinos in relation to its acquisition of El Gallito, and assisted Clorox Centro America with tax matters after its transfer pricing adjustment was challenged by the Costa Rican tax administration. Key clients include Banco Nacional, Assa and Telefonica. José María Oreamuno is another name to note.

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