Rafael is a Partner at Consortium Legal – Costa Rica. With more than 26 years of experience, he specializes in Tax Law and Transfer Pricing. He has extensive expertise in tax consulting, litigation, mergers and acquisitions, mainly for multinational as well as local companies. He currently leads the firm’s Tax and Transfer Pricing Practice, overseeing some of the country’s most significant tax litigation cases.

He is an Official Expert of the Judiciary in Transfer Pricing and a frequent columnist for financial magazines and newspapers. He has served as a Consultant for the Inter-American Development Bank (IDB) for the training of Tax Administration officials, Professor at the University for International Cooperation (UCI), Professor and Director of the Master’s Program in Tax Advisory and the Master’s in Tax Law at ULACIT, Professor of International Taxation at CICAP – University of Costa Rica, and as a panelist at both national and international forums.

Practice Areas

• Tax Law
• Transfer Pricing
• Tax Litigation

• PhD in Tax and Financial Law, Universidad Complutense, Spain (2000)
• Master in Economic Analysis of Law, Erasmus Programme, Hamburg – Madrid (2001)
• Master in business administration with emphasis on Banking and Finance, University of Costa Rica, Costa Rica (1996)
• Law Degree, University of Costa Rica, Costa Rica (1994)

• Member, Costa Rican Bar Association
• Member, International Fiscal Association (IFA)