
Capitalization of profits is not a taxable event for income tax purposes in Guatemala
By: David Erales. In the last 10 years there has been a difference of criteria between...
“David Erales stands out for his extensive knowledge of Guatemalan jurisprudence and tax issues.”
David is a practice partner at Consortium Legal - Guatemala. With 15 years of experience in the financial services and fintech, food and beverage, and agro-industrial sectors; he has extensive experience in defending the interests of our clients in tax litigation against the Tax Authorities -SAT, as well as, in civil, commercial, trademark disputes, among others, advising companies from various sectors, including financial, export, food and beverage, agro-industrial services, among others.
He enjoys great prestige and experience in defending the interests of his clients in appeals before the Supreme Court of Justice, Civil Chamber, as well as in constitutional actions, both amparo and unconstitutional, general and in particular case.
He has developed as an academic, Full Professor, since 2014 to present the courses of Civil and Commercial Procedural Law II and III, at the Universidad del Istmo. He also actively participates as an exhibitor, seminarian, panelist, lecturer, or moderator, in various academic forums, including the Guatemalan Institute of Procedural Law, Guatemalan Institute of Tax Law, Guatemalan Institute of Accountants and Public Auditors, C-Educa, among many more.
David currently participates in the Board of Directors of the Guatemalan Institute of Procedural Law.
Diagonal 6 11-10 zona 10 Edificio Diago6, nivel 10. Oficina 1001
By: David Erales. In the last 10 years there has been a difference of criteria between...
The Central American region has been characterized by a very dynamic economic, political and social development,...
By: David Erales As a general premise, exports of merchandise are exempt from Value Added Tax,...
By: David Erales Compliance with the banking system in tax matters is regulated in articles 20...
By: David Erales During the administrative procedure, it is advisable for taxpayers to file a claim...