Department profile
Ulloa & Asociados

Tax

Latin America Guide 2026 : Honduras


Ulloa & Asociados

Rankings

About

Provided by Ulloa & Asociados

Our team of lawyers is probably the only team in Honduras that has all the following specializations: Tax Compliance, Exonerations and Exemptions, Special Regimes (Free Zones - Temporary Import Regime), Industries - Agribusiness. These are characteristics that differentiate us from other teams / professionals that probably provide services in some of these areas, but not in all of them.

Approximately 75% of our clients use special regimes, 85% of our clients are Industries and Agro-industries, and therefore use some type of tax benefit: additionally, almost 90% of our clients are engaged in the export of goods and services.

The purpose of the Compliance process is to provide legal tax guidance to our clients, through the verification and analysis, ideally preventive, of the fiscal and/or tax situation of the client.

It is focused in supporting our clients in the use of tax incentives, granted by the State, to avoid paying fiscal, municipal or customs taxes. This is one of the most attractive competitive advantages in Honduras since it offers domestic and foreign investors tax benefits. Some sectors that enjoy these incentives are: Tourism, agribusiness, manufacturing, export and services. Currently in force in Honduras are Sales Tax Exemption, Income Tax Exemption and related taxes, Contribution for the Attention to Social Programs and Conservation of the Road Heritage (ACPV) and Municipal Taxes.

Industries (1)

  • Maquila

Chambers Review

Provided by Chambers

Tax - Honduras

Band 3

Band 3


What the Team is Known For

Ulloa & Asociados possesses a noted practice in the Honduran tax field. Its lawyers are often called upon to act on tax exemptions and audits. The department is also adept at advising on customs and free trade zone matters. Its client base spans key sectors including manufacturing and agribusiness.

Strengths

Provided by Chambers

  • Ulloa & Asociados is highly knowledgeable about legislation, procedures and the entire local landscape. Their expertise stands out, and their performance is always excellent.

    Tax respondentLatin America

Notable Practitioners

Provided by Chambers

  • Band 3Tania Espinoza
    Band 3Tania Espinoza

    Tania Espinoza

    Partner Tania Espinoza makes her first appearance in the rankings after boasting a notable practice in the Honduran tax field.

    • Tania Espinoza is highly knowledgeable in tax matters and has played a pivotal role in guiding decision-making across many of our projects.

      Tax respondentLatin America

Ranked Individuals at Ulloa & Asociados (1)

Honduras

Members

Provided by Ulloa & Asociados

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