Álvaro Andrés Díaz Palacios

Álvaro Andrés Díaz Palacios is a Partner in the Tax practice at Pérez-Llorca, where he has been a key figure since 2004. Informed by more than 25 years of experience, he focuses on tax litigation, consulting, and transfer pricing, and represents national and international companies across sectors including telecommunications, construction, infrastructure, and hydrocarbons. He is widely recognised for his ability to handle complex disputes involving both national and local tax authorities.

Álvaro began his career in 1997 at the Colombian Institute of Tax Law and went on to work as a senior legal consultant at an international audit firm and at several leading local law firms. Since joining Pérez-Llorca in 2004 and taking up a partnership in 2011, he has consolidated his role as one of Colombia’s leading tax litigators. Álvaro has taught tax law at several Colombian universities. He is author of Sentencias de unificación jurisprudencial y mecanismo de extensión / Aplicación en materia tributaria and co-author of Delitos Tributarios (both Legis Editores). He is a member of the editorial board of Impuestos. He is recognised by Chambers Latin America 2025 for Tax, as a Leading Partner by The Legal 500 2025, and as a Leading Lawyer in Tax Law by Leaders League 2025. He is also LACCA Approved 2025 in Tax.

Álvaro is a member of the Colombian Institute of Tax Law, the International Fiscal Association (IFA), CEDEP (Center for Procedural Law Studies), STEP (Society of Trust and Estate Practitioners), and the International Bar Association (IBA). He holds a law degree and a postgraduate degree in Tax Law from Universidad del Rosario, Bogotá, and completed further postgraduate studies in Administrative Law and Public Services at Universidad de Salamanca, Spain, and in Criminal Tax Law at Universidad de Buenos Aires, Argentina.

Álvaro has represented clients including Bavaria, Deutsche, Termobarranquilla, Booking, Permoda, Contegral, Enel, and HMV Ingenieros in high-stakes litigation before tax authorities. He has also advised Porvenir and Ritrama on transfer pricing strategies, combining technical precision with a pragmatic approach to minimising tax risks. His practice balances contentious and advisory work, and provides clients with comprehensive strategies in both corporate tax planning and litigation.