Olga María is a Founding Partner of Consortium Legal – Guatemala and has more than 37 years of experience in the tax field. She has provided advisory services to clients in various sectors, including banking, insurance and credit auxiliaries, airlines, mining, telecommunications, food, and beverages. Her practice focuses on comprehensive advice and taxpayer defense, both in the administrative phase and in judicial proceedings, and she has a solid track record in handling complex cases with economic impact.

For 20 years, she was Managing Partner of the firm in Guatemala, leading the organization and consolidation of the office under a modern and sustainable business model. At the same time, she maintained a close connection with the tax area, being recognized as a leader in the field.

She has taught tax law in bachelor’s and master’s programs at various universities in the country, contributing to the training of new generations of lawyers. She is also a founding partner of the Guatemalan Institute of Tax Law, where she has promoted the study, development, and updating of this branch of law in Guatemala.

Practice Areas

• Tax Law
• Taxpayer Defense (Administrative and Judicial)
• Strategic Tax Advisory

• Administrative and judicial tax defense in cases of Income Tax adjustments for failure to withhold 5% on dividends in kind and profit capitalization, totaling US$80,756,996.97.
• Defense in cases of Income Tax adjustments for omitted income from dividends on shares, due to misinterpretation of the Tax Update Law, totaling US$33,938,920.40.
• Defense in cases of denial of VAT credit refund for failure to carry out exports during the claimed period, totaling US$26,408,451.71.

• Master in Tax Law (closed pensum), Universidad de San Carlos de Guatemala, Guatemala, (2003)
• Master’s Degree in Business Administration, Instituto Centroamericano de Administración de Empresas (INCAE), Guatemala (1992)
• Lawyer and Notary, Universidad Rafael Landivar, Guatemala (1989)

• Member, College of Lawyers and Notaries of Guatemala
• Founding member, Guatemalan Tax Law Institute
• Member, International Fiscal Association (IFA)