Marta Paola is a Senior Associate at Consortium Legal – Guatemala with nearly 15 years of experience in tax, administrative, and constitutional law. She advises national and international companies on tax and customs matters, tax planning, regulatory compliance, tax audits, and litigation before administrative and judicial authorities.

Before joining the firm, she served as Legal Director at Novales Abogados, advising multinational companies on tax consulting and strategic litigation. She also worked as Special Judicial Attorney for the Guatemalan Tax Authority (SAT), representing the institution in complex tax and customs disputes, and previously served as a Public Defender at the Public Criminal Defense Institute.

Marta Paola holds a Law Degree from Universidad del Istmo (Cum Laude), a Master’s Degree in Constitutional Law and Human Rights (Summa Cum Laude), and postgraduate studies in Tax Advisory. She is also a university lecturer and author of academic publications on tax law.

Practice Areas

• Tax Law;
• Customs Law;
• Administrative Law;
• Constitutional Law;
• Tax Litigation.

• Master’s Degree in Constitutional Law and Human Rights (Summa Cum Laude), Universidad Galileo, Guatemala (2022)
• Master’s Degree in Tax Advisory, Universidad Rafael Landívar, Guatemala (2023)
• Postgraduate Degree in Criminal Law, Universidad del Istmo de Guatemala in collaboration with Universidad Autónoma de Madrid, Spain (2016)
• Law Degree, Attorney-at-Law and Notary Public (Cum Laude), Universidad del Istmo, Guatemala (2011)

• Member, Guatemalan Bar Association (CANG)