Tax Litigation

David Erales


“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.

  • Defense of adjustments made by the tax authorities to the Income Tax for hundreds of millions of quetzales to different banking and financial entities, within which the violations of the rights of the taxpayer have been demarcated, both administratively and judicially, ensuring the fair application of the law, in order to fade adjustments that do not have a legal, real or factual basis on which the illegal payment of taxes is intended.
  • Defense of taxpayers before the arbitrary refusal of the administrative authorities to return the tax credit of the Value Added Tax for more than hundreds of millions of quetzales, both administrative and judicial, ensuring the fair application of the law, with the object to obtain the revocation of resolutions that do not have a legal, real or factual support on which it is intended to deny the return of the credit that in law corresponds to the clients of the firm.
  • Partial General Unconstitutionality of certain tax rules that violate the constitutional rights of customers, ensuring respect for the rights of our customers, both in specific cases and in their Generality, thus seeking to influence a correct application of laws by a State that is respectful of the rule of law in our country.
  • Master’s Degree in Corporate Law, Universidad Rafael Landívar, Guatemala (2013)
  • Degree in Legal and Social Sciences (cum laude), Universidad Rafael Landívar, Guatemala (2008)
  • Founding member, Guatemalan Institute of Procedural Law and current member of its Board of Directors
  • Member, Bar Association and Notaries of Guatemala
  • Member, National Sports Association of Golf of Guatemala (ASOGOLF)



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