Bustamante Fabara stands out for the breadth of its tax service offering, which covers tax planning and contentious matters before administrative bodies and judicial courts. On the advisory front, the group is adept in advising domestic and international clients – including private and publicly traded companies, and high-net-worth individuals – on tax structuring mandates, direct and indirect taxation issues, and transfer pricing. Practice head Diego Pino, who was promoted to partner in 2024, has extensive knowledge of tax planning and tax optimisation matters, as well as tax disputes. Juan Carlos Bustamante is noted for his strong track record in cross-border transactions. Sofía Gordillo brings together considerable expertise in both tax and corporate law, while director María Fernanda Saá focuses on domestic and international taxation mandates.

Noted for its solid capabilities in tax planning and litigation, Lexvalor Abogados leverages its strong and growing links with legal and accounting firms in the Latin American region to increasingly work on international tax matters. Pharma, tech, tourism, financial, real estate and retail clients regularly turn to the firm for assistance with transfer pricing, tax compliance reviews and litigation before Ecuador’s Internal Revenue Service (SRI), municipal governments, and the Customs Administration. Tax litigation expert Carlos Coronel, who oversees the group’s judicial and administrative tax disputes work, is especially active in the oil and gas, financial, pharma, retail and service industries. Coronel heads the team alongside Paola Gachet, who is instrumental in the team’s tax matters relating to M&A, infrastructure projects and state planning. Founding partner Pablo Arias is another key point of contact for local and international clients seeking tax legal advice. Associate Víctor Chiriboga oversees the international area of the tax division, focusing on the application of double tax treaties and transactional work. Ana Belén Cadena and Danny Espinosa are also noted for their involvement in tax planning, and administrative and judicial proceedings.

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. Director Gianella Gallegos-Santos regularly assists with the challenging of tax assessments and tax refund applications, and Jeanette Jarrín focuses on tax planning and double taxation avoidance agreements.

With deep knowledge of tax and customs regulation, the practice at CorralRosales attracts instructions from a multitude of clients, most notably multinationals, seeking assistance with tax assessment procedures, due diligence processes and the tax aspects of corporate and financing transactions. In addition, the firm is singled out for its contentious expertise, and proficiency in international tax and customs matters. At the helm is customs expert Andrea Moya, who regularly advises international companies doing business in Ecuador and local companies looking to expand abroad. Xavier Rosales takes the lead on transactional work. Key support is offered by Fernanda Inga, who joined as senior associate from the Customs Authority in June 2023, and associate María José Flores, who excels in reimbursement claims and customs matters.

At Robalino, the tax team is sought out by major local and international clients from the oil and gas, pharma, automotive, retail, manufacturing and financial sectors, among others, for advice on the full gamut of matters, such as transfer pricing, customs issues, and international trade. Its broad service offering covers non-contentious and ligation matters, including cross-border transactions, international taxation issues and administrative proceedings. Leadership of the group is split between managing partner Javier Robalino Orellana, who assists with the tax aspects of multijurisdictional deals, and Emilio Aguayo, who specialises in tax litigation. Victor Murillo is another key contact for tax and customs mandates, while Karem Pesantez focuses on contentious processes.

Singled out by clients for its ‘in-depth knowledge of the law, as well as the excellent relationship it maintains with the regulator’, Spingarn's practice is adept in tax structuring, tax planning, customs matters and administrative proceedings. Managing partner Andrés Narváez, a ‘highly technical and knowledgeable‘ practitioner, is a key contact for tax disputes. He leads the practice alongside Diego Armas, who handles a mix of transactional, advisory and contentious tax matters. At the associate level, Javier Angulo stands out for his involvement in tax planning matters, while Kyra Rivera regularly advises telecoms, finance, retail and automotive clients on tax planning, asset structuring and risk assessment.

Almeida Guzmán & Asociados has a strong track record in advising local and foreign companies on tax planning, structuring and litigation before the administrative authorities and judicial courts. High-net-worth individuals also feature on its client roster, which is dominated by conglomerates from the insurance, food and beverage, life sciences, construction, agribusiness, automotive, retail, mining and energy sectors, among others. Practice head Diego Almeida Guzmán routinely advises on the tax elements of significant transactions. Other key individuals include Andrés Álvarez, who shines in administrative and judicial tax proceedings, attorney César Molina, whose areas of expertise include transfer pricing, and Ignacio Jijón, who offers key support in tax planning and litigation. The team was strengthened by the arrival of Rafaela Molina, who joined from Heka Law Firm in June 2023.

Census Consultores handles a wide range of tax matters, including litigation and advisory work. The group is well placed to provide advice on VAT and income tax, tax planning and administrative proceedings, and demonstrates extensive experience in tax compliance audits and tax due diligence for transactions. Practice head John Arias Izquierdo is an experienced tax lawyer, and José Arias Uzcátegui is also a key team member.

Companies from the construction, financial, telecoms, oil and automotive sectors regularly turn Durini & Guerrero Abogados for assistance with a wide range of tax matters, including tax planning, transactions, tax audits, administrative proceedings and claims before the tax authorities. Leading the practice is Pablo Esteban Sánchez, a key port of call for telecoms, media and consumer goods clients seeking advice on tax planning. Carla Frías is proficient in VAT refund processes.

Highlighted for its 'unique combination of specialised experience, exceptional technical skills and an unwavering commitment to excellence in client service', the tax group at Meythaler & Zambrano Abogados acts for a diverse client base comprised of companies from the pharma, construction, food, TMT, and manufacturing sectors, among others. Contentious matters before customs authorities, the SRI and judicial courts are a key area of strength for the group. Gabriel Pinto leads the team, bringing a strong knowledge of taxation and customs regulation, particularly related to the pharmaceutical industry. Key support is offered by Emilia Larco, who focuses on tax law matters.

Apolo Abogados‘ tax and customs team operates predominantly in the fisheries, maritime and ports sectors, often advising on tax efficiency matters and the tax elements of corporate transactions. The practice is under the leadership of tax expert Carlos Andres Arosemena Ortega.

Noboa, Peña & Torres, Abogados excels in the tax structuring of new ventures and investments. The group is especially active in advising on the tax aspects of M&A and corporate restructurings, but also demonstrates robust knowledge of transfer pricing matters. Founding partner Patricio Peña Romero oversees the tax practice, which acts for clients, including start-ups and multinationals, from the industrial, construction, and agribusiness sectors. Verónica Zambrano Arboleda is a name to note for tax matters at the associate level.

The tax practice at Pino Elizalde Abogados is particularly skilled at identifying the tax implications of corporate transactions. The group also assists local and international companies, including names from the real estate, services, agribusiness, food and beverage, and automotive sectors, as well as individuals with tax optimisation matters. Montserrat Sánchez Álvarez directs the tax practice, focusing on tax consulting mandates. Daniel Pino is also noted for his involvement in the tax department.

Solines y Asociados is home to 'a group of highly qualified professionals' who advise an array of clients, most notably exporters and importers operating in the flower farming, textile and manufacturing industries, on tax and customs matters. The group stands out for its experience in customs disputes, but is also well positioned to assist with lawsuits before the tax authorities and courts, tax benefits and exemptions, special contribution refunds and international taxation issues. Senior associate Yael Fierro - 'a dedicated, technical and very efficient lawyer' - leads the practice which also features Nicole Saltos, a name to note for tax litigation, tax audits and administrative proceedings.