Commended by clients for its ‘excellent combination of technical knowledge and business understanding’, Baker McKenzie S.A.S. houses a dominant full-service tax offering that provides advice across the full range of tax planning, wealth management, litigation, compliance and transfer pricing cases, among other matters. Its lawyers’ ‘excellent co-ordination with teams from other jurisdictions’ is a recurring theme among sources, with the Bogotá-based group distinguished by its ability to lean on the wider firm’s dominant global practice for additional firepower in cross-border tax mandates. Among the names to note, managing partner Ciro Meza is widely recognised as a leading tax specialist, who can turn his hand to the full range of tax planning, consulting and contentious work; he advises SierraCol on all of its transfer pricing and tax issues. Meza co-heads the department together with transfer pricing specialist Gustavo Sánchez, and transactional tax partner Juan David Velasco, who is highlighted for his ‘superior sensitivity to the particularities of business and its impact at the international level’. The group further draws on a strong second line of senior associates, including Laura Durán, Andrea Jimenez and Juan David López, along with new arrival Carolina Roldán, who joined from Deloitte Legal (New York) in August 2023.
Tax in Colombia
Baker McKenzie S.A.S.
Praxisleiter:
Ciro Meza; Gustavo Sanchez; Juan David Velasco
Referenzen
‘It is a close team, with an excellent combination of technical knowledge and business understanding. Lawyers have a practical, empathetic and transparent approach, always being available to address concerns and needs.’
‘Juan David Velasco has a superior sensitivity to the particularities of business and its impact at the international level. He perfectly understands complex issues and has the ability to identify and assess national and international tax scenarios. Indeed, his handling of international tax is a distinctive capacity in him.’
‘Carolina Roldán is an associate noted for her mental clarity, quick understanding of situations and efficient execution. It is a source of peace for us to work with her.’
Kernmandanten
Chevron Petroleum
Ecopetrol
SierraCol Energy
Avianca
Netflix
Vanti
Public Sector Pension Investment Board
Amazon Web Services
Meta
Novator Partners – Partners Telecom
Airbnb
Mondelez
Femsa Indega
Alianza Team
Cementos Tequendama
Minka
Yellowstone Capital Partners
Highlight-Mandate
- Advised SierraCol on transfer pricing and tax matters and also assisted on reorganisation strategies with the objective of gaining efficiencies.
- Engaged by Vanti to review its major gas distribution structures and its business overall, in order to review the use of tax incentives, identify inefficiencies, and design and implement distribution strategies.
- Advised Schlumberger on tax compliance concerning its expatriate employees.
Brigard Urrutia
Brigard Urrutia’s tax practice covers the waterfront for contentious and non-contentious tax work, with strong offerings in transactional tax — where it can act in tandem with the wider firm’s dominant corporate practice — as well as tax planning, tax litigation and day-to-day matters. The team additionally stands out for its cross-border expertise, with clients highlighting its ‘capacity and experience to carry out highly complex work on international tax issues’; notably, both domestic and multinational companies utilise its multi-jurisdictional tax capability. Among the group’s recent international highlights, sought-after tax litigation head Catalina Jaramillo represented BlackRock subsidiary, Concesionaria Santa Marta Paraguachón, in landmark litigation against the tax office, following its ruling that the double tax treaty between Colombia and Mexico is only applicable to companies and individuals and not funds. The three-partner group also draws on Daniel Duque, who was elevated to the partnership in July 2023 and is highlighted for his ‘outstanding analytical skills’; and Andrés Hernández, who is noted for tax advisory and tax planning for both domestic and foreign clients. Key support is provided by intermediate associate Nicolás Mondragón. Former partner Adrián Rodríguez left the firm in August 2024 to establish his own boutique.
Praxisleiter:
Catalina Jaramillo; Andrés Hernández; Adrián Rodríguez; Daniel Duque
Referenzen
‘The firm has extensive technical knowledge and excellent relationships. Lawyers have the capacity and experience to carry out highly complex work on international tax issues, which is not common.’
‘We highlight lawyers for their quality, personalised attention, deep understanding of the business, experience and technical excellence.’
‘It is a great team and has an incredible capacity for support.’
Kernmandanten
Anahata Corp
BlackRock / Concesionaria Santa Marta Paraguachón
Nitro Energy Colombia
Terranum Desarrollo
Strabag
Linio
Orosur Mining (Minera Anzá Colombia)
Siderurgica del Occidente
Minerales Cordoba
Odata Colombia
Highlight-Mandate
- Represented Linio in litigation against the tax administration regarding the rejection of expenses associated with its business structure.
- Advised Orosur Mining on the tax structuring of an international cross-border reorganisation of a holding company’s stake in a Colombian mining project.
- Advised Minerales Cordoba on the tax structuring of a $100m investment by JCHX in the mining title El Alacrán.
Goh
Tax is a key pillar of Goh’s service offering and the ‘committed, professional and excellent-performing team’ is well versed throughout the full life cycle of matters, from compliance and tax planning, through to transactional tax and tax litigation. Particularly recognised for its activity on behalf of clients in the natural resources and TMT industries, the group acts for a diverse spread of domestic and multinational clients across all key economic sectors. Founding partner Catalina Hoyos heads both the tax litigation unit and the wider tax department and her enviably broad tax practice encompasses contentious work — including transfer pricing disputes — transactional tax, tax planning and international tax, among other areas. Among Hoyos' recent highlights, she advised Interconexión Eléctrica on the tax structuring of its foreign debt, which was recently approved by the Colombian State. Co-founding partner Juan Pablo Godoy is sought after for his specialist expertise in the extractive industries, where he has particularly extensive experience in tax relating to the exploration and production stages, among other issues. The team also includes senior associate Camilo Gamboa, who is noted for taxation related to the energy, retail and financial services fields. In November 2023, Mónica Inés Hernández left to join Trafigura, while associate director Catalina Amaris also moved in house (at Carbones Del Cerrejón) in October 2023.
Praxisleiter:
Catalina Hoyos; Juan Pablo Godoy
Referenzen
‘It is a committed, professional and excellent-performing team that is always at the forefront of the market. It is also strong in artificial intelligence analysis as a dynamic and key ally in conflict resolution and business plans.’
‘We interact most with Catalina Hoyos and Juan Pablo Godoy; they are professionals and well-rounded, extraordinary people.’
‘Goh has a deep knowledge of tax regulation, especially in matters of telecommunications and new information technologies.’
Kernmandanten
Empresas Públicas de Medellín
Grupo Ecopetrol: Ecopetrol, Oleoducto Central (Ocensa), Cenit Transporte, Oleoducto de Colombia, Hocol, Interconexión Eléctrica (ISA Group: ISA, Intercolombia, Transelca, XM, Internexa, Concesión Costera)
Quala Group
Uber
Louis-Dreyfus
SURA Group
Colombia Telecomunicaciones
Credicorp Capital
AirBnB
Compañía Española de Petróleos (Cepsa)
Alpina Group
Occidental Petroleum Corporation
Despegar
Keralty Group
Highlight-Mandate
- Advised Interconexión Eléctrica on the tax structuring of its foreign debt, which was recently approved by the Colombian State.
- Advised Ecopetrol on the design and investment of all its non-conventional energy source projects.
- Represented Carbones de la Jagua in tax litigation concerning collaboration agreements.
Gómez-Pinzón Abogados (GPA)
The full-spectrum tax practice at Gómez-Pinzón Abogados (GPA) is lauded by clients for its ‘strong knowledge of the current applicable regulations’, which ensures it provides a ‘diligent and robust defence in administrative and judicial processes’. Alongside its formidable tax litigation capability, the group houses equally robust offerings in tax planning, transactional tax, transfer pricing and also in specialist areas, such as labour-related tax. Firm managing partner Mauricio Piñeros fronts the tax department and is equipped to advise on transactional tax, tax audits and litigation, among other matters; he recently advised Isagen and Atlas Renewable Energy Colombia on the tax structuring of its $1.2bn joint venture to develop 1GW of renewable energy in Colombia. Tax litigator Álvaro Andrés Díaz is a key contact for contentious work and specialises in representing national and international clients in tax disputes. The four-partner team additionally draws on the senior experience of Carolina Bobillier, who contributes niche expertise in labour-related tax and the special tax regime appliable to non-profits; and Alejandro Sanabria, who was promoted to partner in January 2024 and is noted for international tax and corporate finance tax. A deep pool of dedicated practice associates includes seniors Alejandro Sotello, Javier Orozco and Carlos Lemos.
Praxisleiter:
Mauricio Piñeros; Álvaro Ándrés Díaz
Referenzen
‘We value the team for its attention, client relationship skills, compliance, and confidentiality.’
‘The team possesses strong knowledge of the current applicable regulations, the pronouncements of the tax authority and the jurisprudence of the courts — in such a way that it exercises a diligent and robust defence in administrative and judicial processes.’
‘Álvaro Ándrés Díaz demonstrates strong knowledge of the matters that are entrusted to him, and proposes defence strategies based on both the laws and their expected interpretation by the judges.’
Kernmandanten
Reciend
Cargando
Gilinski Family, via JGDB Holding and Nugil
Isagen
Atlas Renewable Energy Colombia
Promigas
Gilinski Family, via Lulo Bank and Lulo X
Accel-KKR
Corporación de Crédito Contactar
Agroindustrias Del Sur Del Cesar
Montezea
Grupo AR
Transportadora de Gas Internacional
Bavaria
Highlight-Mandate
- Advised Isagen and Atlas Renewable Energy Colombia on tax matters concerning the structuring of the partnership between Isagen and Atlas to develop 1GW of renewable energy in Colombia.
- Advised Corporación de Crédito Contactar on tax, legal and financial planning for the establishment of a bank.
- Represented Bavaria in tax litigation discussing its transfer pricing statements.
Martínez Quintero Mendoza González Laguado & de la Rosa
‘An extraordinary high-performance team’, Martínez Quintero Mendoza González Laguado & de la Rosa’s tax group impresses with its ‘top-level solutions’. The increasingly prominent practice added 14 clients during 2023/24, including major multinational names such as EDF, Total Eren and Tesla, while also significantly growing its share of large-scale transactional tax mandates. Formerly DLA Piper Martinez Beltran Abogados, the firm rebranded following its May 2024 exit from the DLA Piper network and its growth should stand it in good stead going forward as an independent entity. Andrés González spearheads the department and is held up as an ‘exceptional tax professional, with extensive experience in international structures and transactions’. González was recently involved in one of the market’s most high-profile matters when he paired up with next-generation tax specialist Laura Galeano (‘supremely meticulous’) to advise the Gilinski Group on designing the tax structure for the public acquisition offers to acquire the shares of Grupo Sura and Nutresa. On the tax litigation side, César Camilo Cermeño is noted for his experience in administrative and judicial proceedings, including customs litigation and transfer pricing. A strong band of non-partners, includes associate director of the tax practice, Juan Carlos Vinasco; and senior associates María Alejandra Bonilla and Juan Pablo Fernández.
Praxisleiter:
Andrés González; César Camilo Cermeño; Laura Galeano
Referenzen
‘An extraordinary high-performance team. With great analytical and execution capacity. Providing impeccable and professional support for clients, always providing top-level solutions. The team made up of Andrés González, partner, and María Alejandra Bonilla, associate, is outstanding. Luxury professionals.’
‘Andrés González and María Alejandra Bonilla are extraordinary professionals and are perhaps the lawyers who best know Colombian and regional tax law. They form a highly competitive, innovative and comprehensive team from every point of view.’
‘A young team, full of energy and very talented. I believe that the key, compared to other firms, has been its ability to hire senior, but young, lawyers, while at the same time educating lawyers who have been growing as practice associates almost since the beginning of their professional career.’
Kernmandanten
Macquarie Group
Shell Group
Southern Cross Group
Fondo Gibraltar
Ab InBev
Patria Investments
Gilinski Group
Alpina
Despegar
Grupo Trinity
Visum Capital
EDF
Total Eren
Empresa Férrea Regional
Redsys Servicios De Procesamiento
Leschaco Group
Novo Nordisk
Tesla
Grupo Avianca (Avianca, Taca Airlines, Tampa Cargo, Regional Express, Latin Logistics)
Enel Group (Codensa, Emgesa)
DiDi
Centrales Eléctricas de Nariño
G4S Security
OLX
Kimberly Clark (Colpapel, Papeles del Cauca)
Celsia
Copa Airlines
Grupo Mexichem
Darnel Group
Genser Power – Proeléctrica
Termotasajero
Acueducto Metropolitano de Bucaramanga
Trafigura Group
Grupo VANTI
Grupo Familia
Simetrik
PayJoy
Mayagüez
Globoshops
Inicia Asset Management
Parque Arauco
El Market
Highlight-Mandate
- Advised the Gilinski Group on designing the tax structure for the public acquisition offers to acquire the shares of Grupo Sura and Nutresa.
- Advised Inicia Asset Management on designing a tax-efficient structure for the acquisition of shares in Gerdau Diaco, one of the largest steelworks in Colombia.
- Advised Ab InBev (Grupo Bavaria in Colombia) on tax controversies with local and national authorities at both the administrative and judicial levels.
Philippi Prietocarrizosa Ferrero DU & Uría
According to some, Philippi Prietocarrizosa Ferrero DU & Uría’s tax team is ‘always at the forefront with the best tax strategies’. The thriving practice represents more than 15% of the firm’s total turnover and, importantly, continues to grow; during 2023/24 it added ten new clients, including Bancolombia and Entoria Energy. Covering a comprehensive range of transactional tax, tax planning, transfer pricing and contentious matters, the group is further distinguished by its ability to maintain ‘fluent collaboration between the corporate, transactional and tax teams’. Few individuals are as equipped to advise on transactional tax as managing partner Martín Acero, whose broad practice spans corporate, M&A and energy law. Acero recently advised CI Girdle & Lingerie on the reorganisation of its textile production and commercialisation structure in Colombia and abroad. Carolina Rozo is highly regarded for her adept handling of tax planning, transactional tax and tax litigation, where she acts for both corporations and private clients. Rounding out the partner-level group is Barranquilla office head Héctor Ramírez, whose seaport location is reflected in a practice that operates at the intersection of tax and international trade; he recently recorded strong showings in transactional tax and tax planning work. At associate level, the department draws on principals Leonardo Cote and Verónica Barone, as well as senior Natalia Guerrero.
Praxisleiter:
Martín Acero; Carolina Rozo; Héctor Ramírez
Referenzen
‘Excellent work by the entire firm. The team maintained fluent collaboration between the corporate, transactional and tax teams, always maintaining a clear communication channel. Vast knowledge of local regulations in Colombia and excellent network of lawyers in other jurisdictions to complement each other.’
‘All individuals showed an excellent attitude, knowledge, flexibility and good management of their time and resources.’
‘It is an excellent work team that is well-formed and cohesive. The group is always at the forefront with the best tax strategies.’
Kernmandanten
Bolsa de Valores de Colombia
Bancolombia
CI Girdle & Lingerie
Sociedad Portuaria Regional de Buenaventura
Entoria Energy
Fresenius Medica Care Colombia
Bavaria
Softys Colombia
Plastilene
Adelante Soluciones Financieras (Addi)
Highlight-Mandate
- Advised Bolsa de Valores de Colombia on the integration of the stock exchange markets of Colombia, Chile and Peru.
- Advised Bancolombia on a transaction through which it created a new company for the management and distribution of alternative assets with Patria Investments.
- Advised CI Girdle & Lingerie on the reorganisation of its textile production and commercialisation structure in Colombia and abroad.
Posse Herrera Ruiz
Posse Herrera Ruiz’s tax practice sits within its overarching tax, customs and international trade group, equipping it to advise holistically on tax, customs tax and transfer pricing matters; certainly, clients attest to its ‘ability to bring a complete perspective to tax matters in Colombia and the region’. The team also attracts strong praise for its ‘extraordinary technical level’, which is evidenced by its impressive record in complex litigation, including constitutional actions and transfer pricing cases. The group additionally shines in non-contentious work, including transactional tax, tax planning and regulatory compliance. Department head Juan Guillermo Ruiz ranks among the leading tax experts in the country and is a key contact for tax structuring, business tax consultancy and transfer pricing, among other issues. Ruiz was recently engaged by Nutresa to advise on the reorganisation of Nutresa’s corporate structure, following an agreement reached between Grupo Sura and Grupo Gilinsky settling disputes raised in connection to a series of acquisition offers. The three-partner practice also includes litigator Juan Camilo De Bedout, who leads the tax practice in Medellín, and next-generation tax planning specialist Jaime Gómez, who ‘stays on top of details’. Key supporting associates include intermediate Daniel Ortegón and junior Sebastián Molano.
Praxisleiter:
Juan Guillermo Ruiz
Referenzen
‘PHR is a reliable law firm. Ranked as one of the top in Colombia. It has lawyers in all the different fields and needs. It has been our legal counsel for over 25 years.’
‘We recently worked with Jaime Gómez in tax law. We received good advice and prompt answers. He is cordial, knowledgeable in his field, stays on top of details and is very clear in explaining the different options. ’
‘The lawyers Jaime Gómez, Juan Camilo De Bedout, Juan Guillermo Ruiz and Sebastián Molano all stand out for their extraordinary technical level and client management.’
Kernmandanten
Grupo Nutresa
Grupo Bicentenario
Pontificia Universidad Javeriana
Asociación Colombiana De Minería
Atlas Renewable Energy
Steer Davis & Gleave
Mainstream Renewable Power
Assist Card de Colombia
HDI International
Fyco Telecomunicaciones
Highlight-Mandate
- Advised Nutresa on the reorganisation of its corporate structure.
- Represented Pontificia Universidad Javeriana on filing a constitutional action concerning the financing of studies in higher education through refundable credits.
- Represented Asociación Colombiana de Minería in a constitutional action against a rule incorporated in the latest tax reform that disallowed the deductibility of royalties from income tax.
Dentons Cardenas & Cardenas
Noted for its ‘efficiency and excellent service levels’ Dentons Cardenas & Cardenas’ tax practice demonstrates activity across all key tax spheres, with notable offerings in tax planning, day-to-day matters, transactional support and litigation. The team’s broad experience is further supplemented by its ability to draw on tax lawyers from across the wider global firm’s international platform, which is a major asset for multinational clients. Department head Camilo Cortés sits in the tax, M&A and family wealth teams and is recommended for both contentious and non-contentious work, including transactional tax and corporate reorganisations. The group additionally draws on partners Carmen Sanabria, who handles an array of advisory and contentious work; and Ernesto Lopez, who specialises in transactional tax. Senior associate Nathalie Medina left the firm in February 2024.
Praxisleiter:
Camilo Cortés
Referenzen
‘Dentons provide excellent service. The team is friendly and efficient and always makes the client feel important. Its work is of high quality.’
‘We highlight its lawyers for their efficiency and excellent service levels.’
Kernmandanten
Express Luck
Wavemaker Colombia
Kantar Ibope Media Colombia
Totvs Colombia
VMLY&R Colombia
Monjasa
Eurocomercial
Wayabero
The Woodhouse Partnership
Puerto Antioquia
Puertos, Inversiones y Obras (PIO)
BTR Colombia
Sabanalac
Artica Colombia
Banco de Desarrollo de América Latina – CAF
Banco de Occidente, Banco de Bogotá and Corficolombiana
Gran Tierra Energy
Inversiones Actual Colombia
Fondo Corredores Davivienda
CI Colombian Mint
Lafayette Group
TP Consultancy, relevant clients
Applus Servicios Tecnológicos
Deva Capital Investment Company
Cabot
Berlitz Colombia
Hunter Douglas
Ogilvy & Mather Colombia
Wunderman Thompson Colombia
WPP Media Management Colombia
Millward Brown
Rio Tinto
Newell Sanford
Sodexo
Strabag
Tipiel
Zambon Colombia
Matthew Robins
McGraw Hill Colombia
Conserba
Kimberly Clark Colpapel
Minera El Roble
Highlight-Mandate
- Advised Santa Reyes on the sale of its operating assets to a subsidiary of Italcol, including tax issues.
- Represented VMLY&R Colombia in proceedings before the tax authorities concerning taxes on income collected in other jurisdictions.
- Advised Armor International on its strategic reorganisation, where it achieved fiscal neutrality through a merger.
EY Law Bogota
As the Bogotá platform of the global tax powerhouse, EY Law Bogota is a popular choice to advise multinational companies on local matters, with 3M, Unilever and Johnson & Johnson among its longstanding clients. Highlighted for its ‘focus on finding solutions, not just giving opinions like other teams’, the group provides support on the full scope of Colombian tax law, with standalone offerings in litigation, international tax, transactional tax, transfer pricing, and customs and indirect taxes, among other areas. The sizeable department draws on 80 tax lawyers and is co-led by four specialist partners: transfer pricing expert Andrés Parra; international tax partner Luis Orlando Sánchez, who is dual-qualified in Colombia and New York; tax litigator Margarita Salas; and transactional tax lead Aleksan Oundjian. Tax manager Amalia Borja provides capable support. Jaime Vargas left the firm in November 2023.
Praxisleiter:
Andrés Parra; Luis Orlando Sánchez; Aleksan Oundjian; Margarita Salas
Referenzen
‘The EY Colombia tax team is excellent. It understands the client’s needs, always gives its point of view (regardless of whether it is what the client wants to hear) and always provides solutions that allow the objective to be achieved. We value its focus on finding solutions, not just giving opinions like other teams.’
‘Partner Luis Orlando Sánchez and manager Amalia Borja are the people who best represent the qualities of the team: oriented to finding optimal solutions by understanding the client’s needs.’
Kernmandanten
3M
Unilever
PayU
Johnson & Johnson
PriceSmart
EDF
Belcorp
Cisco
Didi
Scotia Bank
Highlight-Mandate
- Acted as a technical expert in the unconstitutionality procedure against the provision that prevented the deduction of royalties paid to the government for the exploitation of non-renewable resources.
- Advised numerous clients on their ‘advance pricing agreements’; a procedural agreement between taxpayers and tax authorities that aims to avoid future transfer pricing disputes.
- Advised Wenia on tax matters concerning transactions involving crypto-assets.
Esguerra JHR
In February 2024, Esguerra JHR was formed through the merger of tax-focused firm Jimenez Higuita Rodriguez & Asociados and Esguerra Asesores Jurídicos. The newly combined tax practice has greater critical mass to handle large-scale tax matters, while it still retains the specialist offering of the legacy tax boutique. Striking a balance between contentious and non-contentious work, the group additionally possesses a strong international tax capability, where it can leverage its position as the Colombia member firm of Andersen Global. Seasoned expert Julián Jiménez is recommended for transactional tax and co-heads the team together with tax planning specialist Jairo Alberto Higuita; tax litigator Bibiana Buitrago; Carlos Giovanni Rodríguez, who handles a mix of advisory and litigation work; and Andrés Pachón Luna, who made partner in May 2023.
Praxisleiter:
Julián Jiménez; Jairo Higuita; Carlos Giovanni Rodríguez; Bibiana Buitrago
Referenzen
‘Esguerra JHR is a firm that stands out for the professional quality of its lawyers and its permanent updating of knowledge on the topics. It offers a very personalised service and supports our teams in achieving their objectives.’
‘Knowledge and availability are the characteristics of the firm. Jairo Higuita has been fundamental in the planning and execution of our group tax strategy.’
‘The firm has developed a complete team of lawyers and professionals; their knowledge of tax matters is exceptional and their good advice has been fundamental to our business.’
Kernmandanten
Parque Arauco
Grupo Sophos
Webhelp Americas
Bolsa de Valores de Colombia
Femsa KOF
Cámara Colombiana de Infraestructura
Tu Boleta
Vindux
DS Estudio
Banco Agrario
Grupo Haga
Cartones y Papeles de Risaralda
Highlight-Mandate
- Advised Parque Arauco on the establishment of a private capital fund in Colombia dedicated to investing in local real estate projects.
- Advised Grupo Sophos on devising and implementing transfer pricing strategies aligned with international tax regulations.
- Advised Webhelp Americas on designing and implementing transfer pricing policies tailored to its specific services and functions.
Garrigues
Valued for its ‘high-level knowledge’, Garrigues’ tax practice has a focus on international tax planning, where the Iberian firm can plug into its wider international network for supplementary support on cross-border work. The team further demonstrates strong activity in tax litigation and transactional tax issues. Department head Camilo Zarama is dual-qualified in Colombia and Spain and is primarily recommended for transactional tax, including cross-border matters; he additionally heads the tax litigation unit. Mónica Bolaños — noted for her ‘ability to look for solutions’ — also has an emphasis on transactional tax, as well as tax planning and international tax. At associate level the team draws on senior Andrea Méndez. Former senior Julio César Toro left to establish his own firm in April 2024.
Praxisleiter:
Camilo Zarama
Referenzen
‘It is a team with high-level knowledge and strong participation from the partners in each of the matters in which they are involved.’
‘We highlight the personalised attention from partner Mónica Bolaños, including her very agile response times and ability to look for solutions that do not hinder the clients’ operations.’
‘The team is made up of people who are always willing to support us. It is a team where the coherence and communication of the partner, together with his seniors and juniors, is clearly appreciated.’
Kernmandanten
Nubank Colombia
Rappipay
Coorserpark
Industria Militar Indumil
Eiffage Genie Civil Marine
Compañía de Desarrollo Aeropuerto el Dorado – CODAD
Camara Colombiana de Infraestructura (CCI)
Massy Motors Colombia
Winner Group
Messer Colombia
Rindegastos Colombia
Fedeseguros y compañía
La Asociación Bancaria y de Entidades Financieras de Colombia- Asobancaria
Iobuilders Blockchain Tech & Ventures / Organización Nacional de Pueblos Indígenas de la Amazonia Colombiana (OPIAC)
Highlight-Mandate
- Advising Nubank on the process of becoming a financial institution in Colombia, including tax aspects, such as the special tax obligations that apply to financial entities.
- Advising RappiPay on GMF (Gravamen a los Movimientos Financieros) invoicing and VAT issues related to its registration as a financial institution in Colombia.
- Advising Messer on two different disputes regarding the industry and commerce tax in Barranquilla.
MPV Abogados
Tax boutique MPV Abogados is characterised by its orientation towards contentious work, where it maintains a dominant offering in administrative tax litigation, including nullity actions against regulatory tax decrees. Acting for an array of public and private entities, the team counts companies in the construction, energy and life sciences sectors among its clients. Widely recognised as a first port of call for high-stakes tax disputes, name partner Mauricio Plazas Vega is highly regarded for his academic credentials as well as his practical experience. Other key contacts include María Catalina Plazas, who heads the tax litigation unit; Mauricio Mendoza Méndez, who contributes niche expertise in tax concerning non-profits; and younger partner Mateo Vargas, who serves as deputy director of the litigation area.
Praxisleiter:
Mauricio Plazas Vega
Referenzen
‘The team at the firm stands out for the knowledge and practice of Mauricio Plazas Vega, a lawyer with the highest professional and personal qualities.’
Kernmandanten
Caja de Compensación Familiar – CAFAM
Highlight-Mandate
- Represented Caja de Compensación Familiar in litigation before the district tax administration, challenging administrative acts by which private liquidations were modified and penalties for inaccuracy imposed.
Cañón Asociados
During 2023/24, Cañón Asociados handled a steady stream of transactional tax matters, including in relation to cross-border M&A and strategic reorganisations. The tax boutique also advises domestic and international companies and individuals on local tax obligations (including national and municipal taxes), tax planning and litigation, with a focus on international tax and energy-related work. Founding partner Carlos Andrés Cañón, who is also a qualified public accountant, spearheads a group that additionally includes associates Sebastián Bohórquez, who is noted for tax planning; and Carolina Acosta, who specialises in transactional tax.
Praxisleiter:
Carlos Andrés Cañón; Sebastian Bohorquez; Carolina Acosta
Kernmandanten
C I Milpa
ROCSA Colombia
Brasil Government- Brasil Embassy in Colombia
Chiper
Magnético Holdings
Aviomar
Light Source BP
Grupo Carrera
Profitline
Deployment Logistics
Pixie
Highlight-Mandate
- Advised C I Milpa on various tax matters, including on the shareholder reorganisation of the company and tax optimisation for dividends and profit sharing.
- Advised ROCSA Colombia on designing a corporate structure to facilitate its $230m strategic sale to Azelis Americas.
- Advised Aviomar on the tax planning for the sale of the company’s shares.
Cañon Thompson
Founded in April 2022, tax and wealth-planning boutique Cañon Thompson covers both corporate and private client matters. In terms of the former area, the group’s strong offering in international tax is a recurring theme among sources, while it also advises on tax planning, compliance and transactional tax. Firm co-founder and corporate tax-focused partner, Eric Thompson, is commended for his ‘vast experience in international taxation’; he brings significant hands-on expertise from former in-house roles at Coca-Cola and Avianca to the table. Fellow co-founder Carolina Cañón is considered by many as ‘one of the few experts in Colombia in family estate planning’.
Praxisleiter:
Carolina Cañon; Eric Thompson
Referenzen
‘We highlight the team for its knowledge of the rules, but above all, its experience in tax management and understanding of how companies operate. Lawyers handle international tax law exceptionally well, combining management skills to better advise companies.’
‘The technical quality partner Eric Thompson is excellent. His vast experience in international taxation, as well as his knowledge of the real sector and the world of consulting make him a great ally. Additionally, the willingness and intellectual generosity of the entire team is incredible.’
‘Carolina Cañón is one of the few experts in Colombia in family estate planning, being a reference in the country. And Eric Thompson is probably one of the lawyers who knows the most about international taxation in the country. Their specialty as a boutique in tax law makes them quite unique.’
Kernmandanten
Grupo Empresarial Mercury
Life Miles
Provenzal
vLex
Adsmóvil
Mo Technology
DiBanka
Grupo IMSA
Proempaques
Rail Projects
Energia Integral Andina (EIASA)
Highlight-Mandate
- Advised Grupo Empresarial Mercury on its international expansion.
- Advised DiBanka on its international expansion.
- Advised Grupo Adsmovil on its international expansion.
CMS Rodríguez-Azuero
CMS Rodríguez-Azuero’s tax practice is lauded for ‘proposing solutions designed for the client and not for the firm’. International tax is a significant strong suit, with the team able to lean on its global platform for support on multi-jurisidictional issues. The group also specialises in transactional tax, customs tax, tax litigation and general advisory work. Santiago Arbouin leads the customs law and trade unit as well as the overarching tax department, which equips him to advise on international tax, customs tax and double taxation treaties, among other matters. Associate director Nicole Ríos and practice co-ordinator Natalia Recio provide support.
Praxisleiter:
Santiago Arbouin
Referenzen
‘The team has perfect command of the subject for which we engaged it. It knows how to explain the law and issues easily, and it focuses on proposing solutions designed for the client and not for the firm (long processes).’
‘Lawyers became involved in the case immediately and deeply. It has been a very empathetic team, including personal engagement from the partners themselves.’
Kernmandanten
Électricité de France (EDF)
BBI Colombia
Bruckner Group
Optima Consultores
Vygon Group
TW Solar
Ceramica Italia
Minex
Mecides Management
Biolore
Highlight-Mandate
- Advised EDF on Colombian and cross-border operations and multi-jurisdictional tax planning, including transactional tax planning.
- Advised BBI Colombia on tax analysis and tax incentives for developing efficient energy generation projects in Colombia.
- Advised Vygon Colombia and Vygon Group on the implementation of a new transfer pricing policy at the international group level.
Cuatrecasas
Cuatrecasas’ tax practice is in growth mode, following the December 2023 arrival of new department head Jaime Vargas, formerly the tax markets leader for northern Latin America at EY Law Bogota. The team was further boosted in February 2024 with the hire of capable senior associate Nathalie Medina from Dentons Cardenas & Cardenas. Adding 12 new clients during 2023/24 (including Enel Colombia, British American Tobacco and Cemex Colombia), the group shines in transactional tax — where it benefits from its ability to support the firm’s corporate and finance offerings — as well as in tax planning and general advisory matters. The department also draws on principal associate Diego Torres, who handles private client and corporate tax work.
Praxisleiter:
Jaime Vargas
Referenzen
‘The depth with which the team addresses the issues, and its ability to find alternatives that allow the specific businesses of the sector to be viable (covering the risks that may arise) makes this firm a benchmark in the country.’
‘Jaime Vargas has excellent professional diligence. We highlight his skills to understand the characteristics of our business, applying well thought-out solutions based on the law, which allow for high-level internal debates where we discuss the solutions proposed by our advisor to reach solid positions.’
‘Diego Torres is a very outstanding lawyer with depth and analysis, he supports Jaime Vargas and they make a solid team, I consider them both to be great advisers.’
Kernmandanten
Grupo Energía Bogotá
Ashmore
Decameron Hotels
Stracon
Scatec
Teka Capital
Enel Colombia
British American Tobacco
Cemex Colombia
Quala
MercadoLibre
Parex Resources
Canadian Solar
AES
Highlight-Mandate
- Advised Grupo de Energía de Bogotá on structuring a sustainable bond issuance in the international capital markets.
- Advised Scatec on the tax structuring of the acquisition of energy projects.
- Advising Ashmore on the tax aspects of the ongoing sale of a concessionaire.
Holland & Knight
The three-partner tax group at Holland & Knight continues to consolidate it offering following its May 2023 absorption of of Cuberos Cortés Gutiérrez, which saw the arrival of senior counsel Juan Camilo Riveira. The team added nine new clients during 2023/24, including domestic and multinational companies in the energy and natural resources, financial services and agrobusiness sectors. Department co-head Gustavo Pardo Ardila is a seasoned tax veteran, with extensive experience in tax planning, transactional tax, foreign exchange issues and litigation. He co-heads the practice together with tax litigator Juan Carlos Valencia and transactional tax partner Rafael Lafont. Senior associate José Alejandro Vivas is also recommended.
Praxisleiter:
Gustavo Pardo Ardila; Juan Carlos Valencia; Rafael Lafont
Referenzen
‘The Holland & Knight firm provided us with magnificent and timely attention. Lawyers show a very good command of the topics that we have had to consult them on and they always respond to a call or email on time.’
‘We highlight the team for the personalised attention rendered and for its knowledge.’
‘The team stands out for its consistency and ability to think broadly considering the individual situation.’
Mazars en Colombia
The Colombian platform of international tax law and accountancy firm, Mazars en Colombia leverages offices in each of the country’s four largest cities, positioning the tax practice as one of the few to offer national coverage. The multidisciplinary group acts for domestic and multinational corporations across the full spread of related matters, from compliance and tax planning, through to transactional tax and contentious work. The department is led jointly by Andres Cortes Hernandez, who is particularly noted for international work, and Juan Esteban Sanin, who is a former Deputy Superintendent of Economic Affairs of the Superintendence of Corporations. Senior manager Gina Marcela Ortiz is also recommended by clients.
Praxisleiter:
Andres Cortes Hernandez; Juan Esteban Sanin
Referenzen
‘A great practice, with a high level of knowledge. It is willing to work as a team with clients and that makes the dynamic excellent. It has adequate technology and, compared to other offices, its strength is teamwork.’
‘Lawyers stand out for their fluid communication and a quick response times, with Gina Marcela Ortiz and Juan Esteban Sanin available 24 hours a day to answer any questions we may have; they understand the importance of fluid and quick communication.’
Kernmandanten
AccorHotels Colombia
Decathlon Colombia
SII Colombia
Data Control Portuario
PIO Puertos
Fondo Nacional de Garantías
Inversiones y Construcciones HC
Quirurgil
HB Fuller Colombia
CI Iblu
Despachadora Internacional de Colombia
Ingenio La Cabaña
Torrecafe Aguila Roja & Cia
Tiqal
Fexton
Comercializadora Parrales
Skyline Security Management
Prodapt Colombia
Telconet Colombia
Highlight-Mandate
- Advised AccorHotels Colombia on general tax matters.
- Advised Decathlon Colombia on a tax declaration for its workers.
- Advised Data Control Portuario on general tax matters.
Montaña & Consultores Asociados
According to clients, tax boutique Montaña & Consultores Asociados ‘creates a shield that significantly reduces the number of discussions that come before the courts’. Regarded by many as a leader in its niche, the team specialises in representing regional public-sector entities — such as municipalities and departments — on tax matters, including urban financing systems. Less frequently, the group also acts for companies. The department is led jointly by general director of the firm Magda Cristina Montaña, who is an expert in urban tax law; and practice director Andrea Monsalve, who combines strength in tax, public finance and administrative law.
Praxisleiter:
Magda Cristina Montaña; Andrea Monsalve
Referenzen
‘I highlight the team’s high margin of success in each of the files that it handles for us, which translates into favourable economic results for our municipality — that is, a substantial increase in the collection of taxes that we administer.’
‘The team’s expertise creates a shield that significantly reduces the number of discussions that come before the courts, and the risks associated with favourable or unfavourable decisions made in relation to taxpayers.’
‘Montaña & Consultores has demonstrated effectiveness and expertise even above highly renowned firms, which has led us to prefer it for its high technical capacity and accredited results.’
Kernmandanten
World Bank
Alcaldia de Barrranquilla
Departamento del Atlantico
Municipality of Palmira
Municipio de Soacha
Sociedad Fondo Inmobiliario
Parque Arauco
Orocue Petrolco Petroleos Colombianos
Promociones Guibel – San Cayetano
Bentancourt Montoya Asociados Sociedad
Club Bacata
Agrupación Familiar Gratamira
Highlight-Mandate
- Advised the Mayor’s Office of Barranquilla on enhancing its management, collection and tax proceedings.
- Advised the World Bank on the development of financial and tax instruments aimed at facilitating the construction of public infrastructure.
- Advised the Municipality of Palmira on the structuring, management, and implementation of the valorisation contribution instrument.
Paniagua & Tovar Abogados S.A.
Lawyers at Paniagua & Tovar Abogados S.A. stand out for their ‘comprehensive advice, which intersects tax law and accounting information’. Primarily recognised for its strong record in administrative and judicial tax litigation, the tax team also supports local and multinational companies and private clients on tax planning, transactional tax and wealth planning. The department is co-led by Jorge Camilo Paniagua, who focuses on tax, foreign exchange and corporate transactions; Mario Felipe Tovar, who is dedicated to tax law; and Carol Caita Correa, whose practice spans customs and foreign trade matters.
Praxisleiter:
Jorge Camilo Paniagua; Mario Felipe Tovar; Carol Caita Correa
Referenzen
‘The team provides human resources according to the client’s needs and times, with experience and knowledge in various topics. Lawyers are diligent.’
‘I particularly highlight the team’s knowledge and attitude of service.’
‘The team is very complete and professional. A great advantage is that despite its lawyers simultaneously handling matters for large clients, we are always attended to by the leaders of the firm, who are aware of the important processes and issues of each company, even if they later delegate to their teams.’
Kernmandanten
Argolider
Promotora de Hoteles de Medellín
Inversiones Grundy
Xinetix Pharma
Somos Barter
ACS Aciel
Inversiones Rueda y Barrera
Carmel Club Campestre
OHL Industrial Colombia
Highlight-Mandate
- Advised Argolider on the tax structuring and tax planning aspects of the commercial operation of two hotels in Bogotá.
- Represented Promotora de Hoteles Medellín in challenging administrative acts seeking to disregard exempt income from hotel services provided in 2016.
- Advised Inversiones Grundy on tax planning connected to the development of low-income housing in Colombia, among other matters.
Parra Rodríguez Abogados
Parra Rodríguez Abogados’ firm-wide focus on the aviation sector marks it as a popular choice to advise major airlines and aviation leasing companies on tax law, including United Airlines and Aercap. The tax group also continues to grow its share of non-aviation work, with strong recent showings in the technology, infrastructure and life science spheres. Álvaro Parra possesses extensive experience in both advisory and contentious tax matters, with notable expertise in aviation and financial services-related issues. Parra co-heads the group alongside María Margarita Parra, who specialises in tax, real estate and administrative law. Associate Juan José Goyeneche left to join Due Legal in December 2023.
Praxisleiter:
Álvaro Parra; María Margarita Parra
Referenzen
‘The response times are unbeatable. When one has concerns and needs to make a decision, the Parra team always provides a timely response.’
‘The team’s experience in corporate and aviation matters is evident.’
Kernmandanten
United Airlines
Sudamericana Integral de Construcciones Sudinco – SUDINCO
Soilmec Colombia
Essilor Colombia
SMBC Aviation Capital
Cargolux Airlines International
Knauf International
Aercap (GE Capital Aviation Services)
Hahn Air
Fundación Abood Shaio
Petreven
Drillmec
Netcracker Technology Colombia
BMC Software Colombia
Vuela Aviación – Volaris
Polsonelli
Aviareps
CBD Aviation Lease Finance DAC
Vocalcom
Dutch Dredging
IBRACO | Instituto de Cultura Brasil – Colombia
Highlight-Mandate
- Advised and international company on the tax aspects of a $4.5m project in Cartagena.
- Advised a technology company on the Colombian tax treatment applicable to a long-term contract with one of Colombia’s largest customer services providers.
- Conducted a tax due diligence for a technology company.
Rueda Mantilla Abogados
A two-partner strong tax boutique, Rueda Mantilla Abogados acts for a diverse roster of companies and private clients on tax planning, transactional tax, tax litigation and day-to-day tax matters. The team is chiefly noted for its specialist focus on restructuring and insolvency-related tax, with a strong record in representing distressed corporations and public-sector entitles. Founding partner Hernando Rueda fronts the group and brings to bear significant government-side experience from earlier career stints at the Superintendence of Companies and the National Tax and Customs Department. David Rueda frequently serves as second chair to Hernando and is also recommended.
Praxisleiter:
Hernando Rueda
Referenzen
‘A collaborative team of very good professionals, with very good experience. Despite being a large firm, the team’s treatment is very personalised, which makes work easier.’
‘Lawyers are very good, we particularly highlight our close relationship with partners David Rueda and Hernando Rueda. They are always available.’
‘We recommend the team for its support and help in solving issues required by the Colombian tax office. We receive direct support from lawyers, including the people in charge of the department.’
SanintRivas
‘A high-level boutique law firm’, SanintRivas’ exclusive focus on tax work pays dividends in a broad client list, which is composed of companies in the TMT, agribusiness and life sciences spheres, among others. Despite its compact size, the five-lawyer group is active across all key areas of tax law, with its transfer pricing expertise particularly impressive. Founding partner Laura Sanint provides ‘precise, rigorous and reliable advice’ and is highly regarded for transfer pricing matters. The group also includes senior associate Marcela Cadavid, who is well versed in tax planning, tax consulting, regulatory compliance and litigation.
Praxisleiter:
Laura Sanint
Referenzen
‘Partner Laura Sanint is an exceptional lawyer and very oriented to her clients’ business.’
‘Laura Sanint knows a lot about tax issues (including transfer pricing) and corporate law, which makes her stand out from other lawyers.’
‘It employs and supports professional women from diverse backgrounds and experiences, providing a safe and stimulating space for their personal and professional growth. Laura Sanint’s constant coaching and support of her team results in advice that is distinguished by its legal and technical rigour.’
Kernmandanten
Simetrik
Grupo Kallpasapa
Comercializadora Internacional de Bananeros Unidos de Santa Marta – BANASAN
Compañía Minera Colombo Americana de Carbón
Nipro Medical Corporation Colombia
Dosmass
International Air Media – Planet IFE
Acesco Colombia
Finamco
Limón Mandarino Gastronomic Group
Highlight-Mandate
- Advised Grupo Kallpasapa on tax and corporate advice, covering both local and international perspectives.
- Advised International Air Media – Planet IFE on tax, corporate law and transfer pricing matters, with a focus on its international business model.
- Advised Finamco on the tax implications of a franchise agreement.
GHAN Abogados
Tax boutique Ghan Abogados is distinguished by focus on energy and projects-related tax work, where it specialises in advising major domestic and multinational companies on obtaining tax benefits. The group also handles corporate tax planning and transactional tax matters, including restructurings. Managing partner Óscar Iván González heads the corporate tax, tax planning and tax policy teams.
Praxisleiter:
Oscar Ivan Gonzalez
Referenzen
‘Its lawyers are exceptional people, with a great sense of ethics. The team stands out for its depth of analysis of the topics.’
Kernmandanten
Automotores Toyota Colombia
Siemens Energy
Mainstream Colombia
Bodytech
Termotasajero
Strabag
Continautos
Solarpack Colombia
Sudamericana Integral de Construcciones Sudinco Colombia
ABO Wind
Skandia Administradora de Fondos de Pensiones y Cesantías
Greeyellow Energia de Colombia
Scatec
Mabe Colombia
Elecnor
Highlight-Mandate
- Advised Bodytech on strategies to strengthen its tax net worth and prepare for forthcoming tax challenges in Colombia.
- Advised Refoenergy Villanueva, a subsidiary of EDF Colombia, on obtaining tax incentives for a biomass project.
- Advised Termotasajero on tax incentives for its first solar plant in Colombia.
Lloreda Camacho & Co.
The ‘extremely agile’ tax group at Lloreda Camacho & Co. frequently supports the firm’s corporate team on transactional tax matters. Other practice sweet spots include tax planning and contentious work. The department is led jointly by Ignacio Santamaria — whose practice is informed by his additional leadership of the natural resources, foreign trade, and customs groups — and senior associate Andrea Vargas, who joined in July 2023 from MPV Abogados. Senior associate Juan Fernando Díaz is also noted. Former senior Luis Felipe Paredes left to go freelance in July 2023.
Praxisleiter:
Ignacio Santamaría; Andrea Vargas
Referenzen
‘The team is extremely agile and friendly. It allows for detailed analysis to develop successful strategies. Its corporate values are organically aligned with ours.’
‘Under the leadership of Juan Fernando Díaz, the team has managed to maintain close contact with our organisation, which has allowed for rapid responses and questioning actions, aimed at effective solutions.’
Kernmandanten
Alfa Laval
SNF
Asociación de Laboratorios Farmacéuticos de Investigación y Desarrollo (AFIDRO)
ITMS Colombia
Highlight-Mandate
- Advised Alfa Laval on day-to-day tax matters.
- Successfully represented SNF in a legal proceeding against the Colombian Tax Authority, addressing the filing periodicity of its VAT return.
- Advised Asociación de Laboratorios Farmacéuticos de Investigación y Desarrollo (AFIDRO) on VAT matters in Colombia.
Pinilla González & Prieto Abogados
Pinilla González & Prieto Abogados’ signature real estate practice is reflected in its tax offering, with the team well positioned to support the firm’s institutional real estate clients on tax matters concerning construction projects and transactions – it also handles tax litigation. Associate practice director Viviana Africano Franco leads the department, with backing from five-year associate Juan Nicolás Cortés.
Praxisleiter:
Viviana Africano Franco
Referenzen
‘It has extensive knowledge of the tax rules applied to our sector and type of entity (non-profit). It knows in detail the procedures and requirements of the tax authorities and the best way to deal with officials and defend the interests of our entity.’
‘Lawyers stand out for their experience, for their collection of relevant information for the cases on which they advise us, and for their personal treatment and respect in all circumstances, which makes them trustworthy and generates peace of mind when taking care of our tax affairs.’
Kernmandanten
Corporación de Inversiones de Colombia (Colombia branch)
Promotora La Alborada
Inversiones SICA
MPS Mayorista de Colombia
CCLA Group
Grupo Amarey
Ícono Urbano
Consejo Episcopal Latinoamericano y Caribeño (CELAM)
Canales Desarrolladores
Asociación Para la Enseñanza – ASPAEN
Constructora Santa Ana
Highlight-Mandate
- Represented Corporación de Inversiones de Colombia (Colombia branch) in a $70m lawsuit against the Cadastral Authority of Bogotá challenging an administrative act that assigned incorrect property valuations to 362 estates.
- Provided Promotora la Alborada with a tax analysis of a property tax incorrectly levied by a certain municipality in Colombia.
- Advised CCLA Group on tax structuring and tax efficiencies concerning real estate projects in several cities in Colombia.
Rodríguez Bravo Abogados S.A.S.
‘Extremely committed and attentive to all cases’, micro-boutique Rodríguez Bravo Abogados S.A.S. is distinguished by its specialist focus on international taxation, particularly binational tax planning between Colombia and the US. Founding partner Sebastián Rodríguez has previously worked in tax departments in US and UK law firms and handles a mix of tax and exchange regime law.
Praxisleiter:
Sebastián Rodríguez
Referenzen
‘A superior practice. The team is extremely committed and attentive to all cases, ensuring that the work advances and nothing can be compromised due to system failures or slowness of the country’s regulatory body.’
‘Sebastián Rodríguez, partner, is very academic and knows how to explain things in a simple way so that anyone can understand them.’
‘It is a team that is always willing to collaborate in the most kind and honest way. Lawyers stand out for their honesty and quality of advice and service.’
Kernmandanten
Corporación Punto Azul
Isoplásticos
Lisa Meitner
Capital Estratégico
Velsa -Vencol
O4IT Colombia
BI
ADSMovil
SCB Comercial
Blum & LLo
Quick Help
ProAgro
Trebel Music
Tobar y Tobar Colombia
Eliana Zaia
Isoplásticos
Garrido Magreda
Highlight-Mandate
- Advised Corporación Punto Azul on all tax matters.
- Advised Trebel Music on its international tax planning to operate in Colombia.
- Advised ProAgro on day-to-day tax matters.
Sanclemente Fernández Abogados S.A.
Sanclemente Fernández Abogados S.A. leverages its dominant energy and natural resources offering to excel in representing oil and gas companies in tax matters. The team strikes a balance between advisory and contentious tax work, with experience in tax planning, double taxation issues, transactional tax and administrative litigation. Energy specialists Diana Sanclemente and José Gabriel Fernández jointly steer the department.
Praxisleiter:
Diana Sanclemente; Jose Gabriel Fernandez