Armando is a Partner at Consortium Legal – Honduras, with more than 34 years of experience in the food, banking, and TMT sectors, among others. He specializes in Commercial and Tax Law and has extensive experience in Administrative Law, Foreign Investment, and regulated sectors. He currently serves as the Head of the Tax and Administrative Law Practice.

Throughout his career, he has advised leading national and international companies and has been recognized by national and international legal publications for his expertise in tax, corporate, civil, and procedural law, particularly for his comprehensive legal approach in large financing projects, concessions, mergers, and acquisitions of commercial companies.

Practice Areas

• Tax Law
• Commercial Law
• Administrative Law
• Foreign Investment

• Administrative, tax, and judicial defense in multiple cases of income tax adjustments related to transfer pricing, amounting to US$35,000,000.00.
• Administrative, tax, and judicial defense in several cases involving the non-recognition of VAT credits, totaling US$8,000,000.00.
• Administrative, tax, and judicial defense in various administrative and tax matters, amounting to US$15,000,000.00.

• Juris Doctor in Commercial and Tax Law, Universidad de San Carlos de Guatemala, Guatemala (2015)
• Master’s in business law in Suffolk Law School, United States (2012)
• Postgraduate studies in International Business, United States, and Instituto Centroamericano de Administración de Empresas, (INCAE), Costa Rica (2005)
• Degree in Law, Universidad Nacional Autónoma de Honduras (UNAH), Honduras (1992)

• Member, Lawyers Association, Honduras
• Arbiter certificate, Centre of conciliation and arbitration of the Chamber of Commerce and Industries of Tegucigalpa
• Member, National Association of industrialists, ANDI