Tax Law

Armando Manzanares

PARTNER - Honduras

Armando Manzanares is hailed as “one of the best tax lawyers in Honduras”. He regularly advises prominent domestic and global corporates with their commercial and tax matters.

Armando is a partner of Consortium Legal – Honduras. He has more than 31 years of experience in the food, banking, and TMT sectors, among others. He is a specialist in Commercial and Tax Law. He also has extensive experience in administrative law, intellectual property, arbitration, foreign investment, and regulated sector. He is currently the director of the Tax and Administrative Law Practice.

Armando is an advisor to important national and international companies and has been highlighted in national and international publications for his knowledge and capacity in tax, corporate, civil and procedural law, but above all for his comprehensive legal management of large project finance, concessions, mergers and acquisitions of commercial companies. 

  • Administrative, tax and judicial defense for several cases of adjustment to income tax on transfer pricing for an accumulated amount of US$ 35,000,000.00
  • Administrative, tax and judicial defense of several cases of non-recognition of sales tax credit for an aggregate amount of US$ 8,000,000.00
  • Administrative, tax and judicial defense of several cases in administrative and tax matters for an aggregate amount of 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)
  • Specializing in Accounting and Finance for Lawyers, Universidad Tecnológica Centroamericana (UNITEC), Honduras (2012)
  • Degree in Law, Universidad Nacional Autónoma de Honduras (UNAH), Honduras (1992)
  • Member, Lawyers Association, Honduras
  • Arbiter certificate from the Centre of conciliation and arbitration of the Chamber of Commerce and Industries of Tegucigalpa
  • Member, National Association of industrialists, ANDI



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