Mario is a Partner at Consortium Legal – Guatemala, with more than 26 years of experience in tax advisory services, tax defense, structuring, and consulting for clients in various sectors, including oil, food, banking, energy, real estate, and transportation. Throughout his career, he has developed a strong practice in tax law, complemented by expertise in franchising, private international law, international trade, and business law, as well as extensive training in economics and the economic analysis of law.

In the field of competition law, Mario leads this practice in Guatemala and holds a specialization in this subject from the University of Rotterdam. He is also a professor of competition law at Francisco Marroquín University and has published several articles on competition law and economic analysis applied to this discipline. His experience combines a legal perspective with economic analysis, allowing him to address competition issues from a comprehensive and strategic viewpoint.

Practice Areas

• Tax and Fiscal Law
• Tax Litigation and Administrative Defense
• Competition law
• Tax and Financial Structuring
• International Trade and Business Law
• Franchise Law

• Master in Values Education, Universidad del Istmo de Guatemala, Guatemala (2008)
• Doctorate in Philosophy of Law and Economic Analysis of Law (closed curriculum), Universidad Francisco Marroquín, Guatemala (2004)
• Master of Laws in International Business and International Trade Law, Erasmus University Rotterdam, Netherlands (2002)
• Postgraduate in Tax Law, Universidad de Buenos Aires (UBA), Argentina (2001)
• Lawyer and Notary (cum laude), Universidad Francisco Marroquín, Guatemala (2000)

• Vice President, Guatemalan Institute of Tax Law (2021-2023)
• President, International Fiscal Association Chapter Guatemala (2024-2026)
• Member, Guatemalan Tax Association (ATG)