Backed by a global network, the powerhouse tax controversy team at EY Law Central America remains a leader in the market, advising household-name multinationals on domestic and international transactions, and representing clients throughout audits and tax litigation before the Salvadoran Tax Authority. With a broad client base spanning such sectors as insurance, telecoms, banking and pharmaceuticals, the team assists clients with tax compliance and planning analysis, and the tax aspects of M&A, joint ventures, strategic alliances and restructurings. The practice is headed by Héctor Mancía, who brings to bear over 27 years' experience of the Salvadoran tax system, having previously worked at the Ministry of Finance, and senior associate Carlos Gaitán, who specialises in administrative and judicial disputes. Key support is provided by senior associate Daniela Vargas, who coordinates regional and international projects and engagements with teams located across the Americas and Europe, and associate Douglas Morales, who is well versed in tax assessment procedures before the General Directorate of Internal Revenue and the General Directorate of Customs, in addition to handling matters before the contentious-administrative courts and the Supreme Court of Justice. The team expanded in September 2022 with the additions of senior associate José Quintanilla (from an in-house role) and associate Gabriela Guzmán (from CENTRAL LAW El Salvador).

Backed by the considerable bench strength of the firm's seven offices throughout the region, the tax group at Arias advises prominent multinational companies and financial institutions such as Walmart and Citibank from across the retail, oil and gas, tech, and banking and financial services sectors on a diverse range of matters, including tax compliance, planning and litigation, due diligence, and transfer pricing. Veteran tax litigator Luis Barahona oversees the practice, drawing on his experience as a former director of the Internal Revenue Services and head of El Salvador’s negotiating committee on the double taxation treaty with Spain to assists with precautionary legal audits and tax risk detection. He is supported by senior counsel César López, who specialises in customs and municipal tax matters, and also benefits from a background in the public sector.

The tax group at Consortium Legal pairs a strong regional presence (with locations in Honduras, Guatemala, El Salvador, Costa Rica and Nicaragua) with the experience of its team to provide major multinationals with a comprehensive tax service across the entire business life cycle. With a broad client base spanning such sectors as consumer products, telecoms, banking, energy and food, the team advises on the tax aspects of matters ranging from company incorporations to international trade, distribution, licensing, and commercial transactions and contracts. The practice is led by Diego Martín, who has over 20 years of experience in the practice area and who represents clients in tax and customs litigation at the administrative and judicial levels. The capable pool of junior lawyers includes senior associate William Escobar, whose practice takes in defending clients against tax assessment procedures and the imposition of internal, customs and municipal tax penalties, and associates Verónica Tadeo, who benefits from a background at the Salvadoran Internal Revenue Service, Carlos Pineda, who advises companies seeking to obtain tax benefits under the International Services Law and the Law for Industrial and Commercial Free Zones, and associate Gonzalo Manzano, who joined from freelance practice in June 2022 and manages corporate structuring and the tax optimisation of businesses.

Co-ordinating with a global network spanning the Americas, and the EMEA and Asia Pacific regions, the team at Grant Thornton El Salvador takes a multidisciplinary approach to advising household-name multinationals across the consumer products, telecoms, food and beverages, and agriculture sectors on corporate tax, direct and indirect international tax, tax policy, transfer pricing and investment incentives. The group is led by El Salvador managing partner Ricardo López, a tax litigation and planning specialist, who is an active member of the Tax Affairs Committee of AmCham El Salvador and the Salvadoran Tax Institute, and associate Pedro Cañas, who brings an accounting background to his tax practice.