David is a Partner at Consortium Legal – Guatemala with 18 years of experience advising clients in the financial services and fintech, food and beverage, and agribusiness sectors. A specialist in tax, civil, commercial, and intellectual property litigation, he has represented clients before the Superintendence of Tax Administration (SAT) and in high-stakes disputes before Guatemala’s highest courts.

He is widely recognized for his work in extraordinary Cassation appeals before the Supreme Court of Justice and the Civil Chamber, as well as in constitutional actions for amparo and unconstitutionality (both general and case-specific).

In academia, he has been a Tenured Professor at Universidad del Istmo since 2014, teaching Civil and Commercial Procedural Law II and III. Since 2021, he has also taught Administrative Tax Procedural Law and Judicial Tax Procedural Law in the Master’s Program in Tax Advisory at Universidad Rafael Landívar. He is a frequent speaker, panelist, and moderator in specialized forums organized by the Guatemalan Institute of Procedural Law, the Guatemalan Institute of Tax Law, the Guatemalan Institute of Public Accountants and Auditors, C-Educa, among others.

He currently serves as Vice President of the Board of Directors of the Guatemalan Institute of Procedural Law.

Practice Areas

• Tax Litigation
• Civil and Commercial Law
• Constitutional Law
• Complex Dispute Resolution

• Defended financial institutions against Income Tax adjustments totaling hundreds of millions of quetzals, successfully annulling adjustments lacking legal or factual basis.
• Represented taxpayers in VAT credit refund denial cases exceeding hundreds of millions of quetzals, achieving reversal of unfounded administrative resolutions.
• Filed partial general unconstitutionality actions against tax norms infringing constitutional rights, promoting the rule of law.

• 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)