Department profile
Consortium Legal

Tax

Latin America Guide 2026 : Costa Rica


Consortium Legal

Rankings

About

Provided by Consortium Legal

Consortium Legal specializes in local and international tax advisory and has successfully defended significant cases that have even established legal criteria and precedents. We have professionals who are experts in tax matters from various areas (customs, municipal, litigation, auditing, and accounting), which sets us apart in Central America and enables us to provide comprehensive legal defense advice.

Our specialists are members of different professional and trade associations, allowing them to maintain relevant, practical, and up-to-date knowledge.

We have generated significant savings for our clients through tax efficiency and a high success rate in tax litigation, as our advice is always within the legal framework, ensuring the client’s legal security vis-à-vis the government.

In Costa Rica, this practice deals with all areas of tax required by our clients, but mostly focused in M&A, Consulting, Litigation, Transfer Pricing, Tax Compliance and International Taxation. We are known in the market as leaders in the consulting, planning, transfer pricing and litigation areas, with ample regional capabilities.

Clients (9)

  • El Trueno
  • DIPO
  • APM Terminals
  • Cuestamoras
  • Teletica
  • Walmart
  • PH Chucas S.A. (ENEL Energy Subsidiary)
  • Cemex Colombia
  • Kerry Group

Industries (14)

  • Aerospace & Defence
  • Automobiles & Parts
  • Banks
  • Commercial & Professional Services
  • Chemicals
  • Construction & Materials
  • Consumer Product
  • Manufacturing
  • Education
  • Energy
  • Financial Services
  • Food & Drink Producers
  • Government
  • Health Care

Chambers Review

Provided by Chambers

Tax - Costa Rica

Band 1

Band 1


What the Team is Known For

Consortium Legal houses a renowned team that commands a remarkable reputation in the Costa Rican market for its tax expertise, offering extensive experience in a range of areas, including tax planning, the tax implications of M&A and litigation. The department also has a strong practice assisting clients with audit procedures, VAT refunds and tax reforms. Consortium Legal is routinely seen representing clients from sectors such as technology, retail and finance.

Work Highlights

Provided by Chambers

  • Consortium Legal advised Innova Park on the tax regulatory compliance aspects of the development of a mixed-use industrial park including a Free Trade Zone Park and a Definitive Regime Park.

Strengths

Provided by Chambers

  • The tax department at Consortium Legal have great patience in trying to make an organisation understand the changes it needs to make to comply with local legislation.

    Tax respondentLatin America
  • Consortium Legal stand out for having diligence and great knowledge of legal tax matters.

    Tax respondentLatin America

Notable Practitioners

Provided by Chambers

  • Band 1Diego Salto
    Band 1Diego Salto

    Diego Salto

    Outstanding partner and co-head of department Diego Salto is a leading practitioner in Costa Rica's tax sphere. He regularly advises clients on a wide array of topics, including the tax-efficient structuring of various investments as well as M&A transactions.

    • Diego Salto is a very good tax expert who is technically optimal.

      Tax respondentLatin America
  • Band 2Rafael Luna
    Band 2Rafael Luna

    Rafael Luna

    Partner and co-head of department Rafael Luna is recognised for his involvement in significant mandates in the Costa Rican tax sector, including structuring and transfer pricing mandates.

Ranked Individuals at Consortium Legal (2)

Costa Rica

Members

Provided by Consortium Legal

Consortium Legal has rankings in the following guides

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