
New Interpretation Regarding the Deductibility of Costs and Expenses Under the Income Tax Law in El Salvador
On Thursday, May 7, through Legislative Decree No. 568, the Legislative Assembly approved a new authentic...

“Diego Martín-Menjívar is very bright. He is a true professional with the ability to handle complex corporate and commercial matters.”
Diego is a Partner at Consortium Legal – El Salvador with over 21 years of experience in tax, insurance, infrastructure, and technology law. His practice focuses on insurance law, foreign investment, international trade, customs, tax, and corporate law.
He has advised leading national and international companies, as well as public institutions and multilateral organizations, including the World Bank. Diego has played a leading role in major transactions such as the acquisition of CEMEX’s operations in El Salvador by Cementos Progreso, the purchase of the former Hilton hotel by Barceló Hotels & Resorts, and the acquisition of Maxiefectivo/GuatePrenda by EzCorp.
In litigation, he has successfully represented clients in tax and customs disputes, achieving favorable outcomes that resulted in multi-million-dollar savings in duties, taxes, and penalties.
He is also a professor of commercial law and tax obligations at the master’s level, and the author of articles published in Law Business Research, International Financial Law Review, El Economista, Derecho y Negocios, GBM Magazine, and Thomson Reuters, among others.
Edificio Avante Local 313, Urb. Madre Selva III. Calle Llama del Bosque Poniente. Antiguo Cuscatlán, La Libertad, El Salvador


On Thursday, May 7, through Legislative Decree No. 568, the Legislative Assembly approved a new authentic...

Amid an increasingly changing US trade policy environment, Central America—and particularly El Salvador—faces challenges and opportunities...

The Digital Assets Law, which is in force since February 1, 2023, aims to establish a...

El Salvador has taken a bold step toward the future. On April 18, 2023, the Legislative...

The Central American region has been characterized by a very dynamic economic, political and social development,...
For non-domiciled companies that have a TIN in El Salvador, and that do not have the...
The branches of foreign companies that are domiciled in El Salvador, have the obligation to comply...
The time is approaching when every Salvadoran company is obliged to hold the Annual General Shareholders’...
On March 10, 2022, the President of the Republic of El Salvador, appeared on Cadena Nacional,...