Tax Law

Olga Meléndez


“Olga Meléndez has vast knowledge of tax litigation and is very up to date with judicial and regulatory criteria.”

Olga Maria is a partner at Consortium Legal – Guatemala. She has more than 34 years of experience in the tax area, among others, in the banking, airlines, mining, telecommunications, food and beverages sectors; she provides advice, defense of the taxpayer, both in the administrative and judicial phases.

She was managing partner of the firm in Guatemala for more than 20 years, during which time she developed in the different areas, organizing the firm in Guatemala as a business organization. During that time, she maintained a special bond with the tax area, likewise, she gave classes of Tax Law both at Bachelor and Master levels in different universities of the country and participated in Associations related to the tax issue, being a founding partner of the Guatemalan Institute of Tax Law.

  • Administrative and judicial defense in several cases of claims formulated to the Income Tax, for not withholding the 5% due for dividend distribution and payment (through shares), by capitalizing profits, for a total of US$80,756,996.97.
  • Administrative and judicial defense in several cases of claims formulated to the income tax, for omission of income from dividends received. The discussion revolves around the misinterpretation articles 10-15 of the Guatemalan Income Tax Law, 83, 84 and 93, for a total of US$33,938,920.40.
  • Administrative and judicial defense in several cases of refusal of the refund of the Value Added Tax credit, for not making exports during the requested tax period, for a total of US$26,408,451.71.
  • Master in Tax Law (closed pensum cerrado), Universidad de San Carlos de Guatemala, Guatemala, (pensum cerrado, 2003)
  • Master’s Degree in Business Administration, Instituto Centroamericano de Administración de Empresas –INCAE-, Guatemala (1992)
  • Lawyer and Notary, Universidad Rafael Landivar, Guatemala (1989)
  • College of Lawyers and Notaries of Guatemala
  • Founding member, Guatemalan Tax Law Institute
  • Member, International Fiscal Association (IFA)



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