Tax Law

Mario Estuardo Archila


“Mario is a well-known tax lawyer whom we have had a close relationship working with.” Another interviewee states: “Mario is an excellent legal tax practitioner.”

Mario is a partner at Consortium Legal – Guatemala. He has more than 23 years of experience in tax, tax defense, advisory, structuring and consulting in tax, commercial and financial matters in the oil, food, banking, energy, real estate, and transportation sectors. He also has experience in franchise law, international private and business law, and international trade.

During his career he has been a university professor at public and private universities in the country, as well as author of the tax book “Reflections on the moral and legal limits to taxing us” and “The Eternal Problem: The deductibility of expenses -Practical guide of documentation on deductible expenses in the Income Tax, Decree 10-2012 of the Congress of the Republic”.

He currently serves as Vice President of the International Fiscal Association – Guatemala chapter and is an active member in the Guatemalan Tax Association.

  • 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 of the Guatemalan Institute of Tax Law (2021-2023)
  • Vice President of the International Fiscal Association Chapter Guatemala (2022-2024)
  • Member of Guatemalan Tax Association (ATG)



La neutralidad del IVA

The value-added tax is a phenomenal invention thanks to its mainstay: neutrality. The VAT should be...