Tax Law

Diego Martín-Menjívar

Partner - El Salvador

“Diego Martín-Menjívar is a great strategist, and he always aims for the bullseye.”

Diego is partner at Consortium Legal – El Salvador. With more than 18 years of experience in the sectors of tax, insurance, infraestructure and technology; he has experience in insurance law, foreign investment and international trade, customs law, tax and corporate law. He has an extensive experience as a legal advisor to recognized companies, both local and international; he has been a local consultant for national and international public organizations, including the World Bank.

During his career, he has participated as a leading local lawyer in the process of negotiating and acquiring the hotel shares previously operated by the Hilton Franchise by Grupo Español Barceló Hotels & Resorts and in the acquisition of the Maxiefectivo/GuatePrenda group by Ezcorp.

He has also advised various clients in tax and customs litigation at administrative and judicial levels, among which we can highlight:

  • He led the defense of a tax litigation on behalf of one of the largest telecommunications companies in the country, having obtained a favorable ruling that represented savings of approximately 3 million dollars for the client.
  • He led the defense of an important vegetable oil producing company, as well as three importing companies of said product, in a customs litigation for verification of origin and three administrative cases of determination of importation taxes as a result of the denial of free trade by the customs authority, having achieved the annulment of the case of origin at the level of the Contentious-Administrative Chamber of the Supreme Court of Justice and consequently obtaining favorable resolutions before the Courts of the three administrative cases, avoiding the application of more than 7 million dollars in tariffs, taxes and fines.
  • He led the defense of an administrative process of verification of origin under CAFTA, against the granza rice importer industry, having achieved the recognition of origin by the General Customs Office and the closure of the case, and avoiding the application of duties, taxes and fines over the amount of approximately 15 million USD.

He has been a professor of Law, specializing in corporate and tax obligations. He is the author of different articles, in directories and legal magazines such as Law Business Research, the International Financial Law Review, El Economista, Derecho y Negocios, GBM Magazine and Thomson Reuters, among others. 

  • Advised CEMEX in the sale of its regional operations in El Salvador and Costa Rica for an amount of US$355 million dollars;
  • He has represented companies of various economic sectors in tax and customs litigation with favorable resolutions that have avoided the application of taxes, fines and interests that exceed 30 million dollars.
  • Advised in tax matters to an important number of investors/fintech companies related to their operations in El Salvador under the Bitcoin Law.
  • Advised Grupo Barceló Hotels & Resorts in the $28 million acquisition of the shares of the former Hilton franchised hotel in El Salvador.
  • Advised Maxiefectivo in the sale of their operations in the region with for an amount of $55 million.
  • Advised CEMEX El Salvador in the execution of a Revolving Credit Agreement for an amount of $3 million.
  • Advised Puma Energy in El Salvador on the cancellation of $49 million guarantees granted in a syndicated loan obtained for the acquisition of the operations of Exxon Mobile in 2012.
    • Doctor in Private Law, Universidad Autónoma de Barcelona, Spain (2006)
    • Master’s Degree in Private Law (LL.M), Universidad Autónoma de Barcelona, Spain (2008)
    • Advanced Studies Diploma, Departament of Private Law, Universidad Autónoma de Barcelona, Spain (2008)
    • Diploma of Specialized Higher Studies, Departament of Private Law, Universidad Autónoma de Barcelona, Spain (2008)
    • Diploma in Notary Law, Universidad Doctor José Matías Delgado, El Salvador (2008)
    • Bachelor´s Degree in Legal Sciences (LLB, cum laude), Universidad Dr. José Matías Delgado, El Salvador (2005)
    • Secretary Director and Executive Director, Mexican/Salvadoran Chamber of Commerce, El Salvador – CASALMEX
    • CASALMEX Representative before the Federation of Binational Chambers of El Salvador
    • Director, Official Spanish Chamber of Commerce and Industry, El Salvador – CAMACOES
    • Chairman, Tax Committee of the British Chamber of Commerce, El Salvador – BritCham
    • Attorney and Notary authorized by the Supreme Court of Justice of the Republic of El Salvador



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