David Zamora

Practice Areas

BZ Estudio was founded as a boutique law firm specialising in Tax Law and, over the years, has consolidated its market position through an approach focused on delivering effective, strategic, and client-oriented legal services. The firm has extensive experience in tax advisory matters, including corporate taxation, private client taxation, international tax planning, and judicial and administrative tax litigation. With a practical and business-oriented approach, BZ Estudio supports clients in complex decision-making processes, providing comprehensive solutions under the highest standards of quality and professional ethics.

Under the leadership of our managing partner, David Zamora, BZ Estudio has strengthened its growth with the incorporation of Jorge Bravo Cucci, a highly regarded tax specialist who brings significant strategic value to the firm. In addition, Rafael Díaz and Luis Miguel Abeo currently lead and strengthen the Criminal Law practice, contributing extensive experience in complex and highly sensitive matters.

Likewise, Jose Sarmiento joined the firm as Head of the Labour and Regulatory Compliance practice, further enhancing the firm’s ability to advise national and international companies on the comprehensive management of labour relations and regulatory compliance matters.

BZ Estudio continues to consolidate its position as a multidisciplinary firm with strong expertise in tax, labour, criminal, and corporate law, providing an integrated approach tailored to clients’ needs.

Web: https://www.bztaxlegal.com/

LinkedIn: https://www.linkedin.com/company/bz-estudio/

Career

David Zamora holds a postgraduate degree in International Taxation from Universidad Austral in Buenos Aires, Argentina, as well as a postgraduate qualification in Taxation and a Law degree from the University of Lima.

David is recognised as one of the leading practitioners in corporate tax law in the Peruvian market. He has extensive experience in the tax structuring of domestic and international transactions, strategic tax advisory work, and representation in proceedings before the Tax Administration and the Tax Court.

He previously served as Head Partner of the Tax practice at Barrios & Fuentes Abogados and Llona & Bustamante Abogados.

He has been recognised among the leading tax advisers in the areas of Finance, Investments, and M&A by prestigious international rankings such as Chambers and Partners, The Legal 500, Leaders League, International Tax Review, and Best Lawyers.

His practice focuses on the tax advisory aspects of complex corporate transactions, corporate reorganisations, investment structuring, financing transactions, M&A deals, and strategic tax planning, both domestically and in cross-border operations.

He regularly advises companies across a broad range of sectors, including insurance, retail, financial services, agriculture, construction and infrastructure, hydrocarbons, technology, and non-profit organisations, providing comprehensive support in contingency assessment, transaction structuring, and tax risk management.

In the academic field, he has served as an Adjunct Lecturer for the “Tax Legislation” course at the Pontifical Catholic University of Peru and as a lecturer for the Construction Companies Taxation and Tax Planning course organised by Continental University. He also participated in the design of the Master’s Degree programme in Corporate Taxation.

LinkedIn: https://www.linkedin.com/in/david-zamora-103ab596/

Professional Memberships

David Z. is an active member of the Peruvian Institute of Tax Law (IPDT) and the International Fiscal Association (IFA), and regularly participates as a speaker at specialised tax forums and conferences. He also served as Vice-Chair of the Tax Affairs Committee of AMCHAM Peru during the 2017–2018 term.

Publications

David Z. has participated in the following interviews and publications:

Interviews in leading Peruvian media outlets

- “The implications arising from the increase of the UIT to PEN 4,950 for 2023” for RPP Noticias.

- “Taxation of influencers according to SUNAT” for RPP Noticias.

Publications

- “Between the higher tax burden and taxpayers’ rights”, published in Gaceta Jurídica – La Ley, August 2018 edition.

- “Tax aspects of the sale of shares acquired through the capitalisation of revaluation surplus: tax-free capital gain?”, published in Jus Doctrina & Práctica, May 2009 edition.

Clients

BZ Estudio has experienced significant growth as a firm specialised in tax law. Over the past five years, the firm and its associates have worked diligently to strengthen its market positioning through an effective, efficient and highly proactive client-focused approach.

The international recognition achieved this year reflects the strength of the relationships built with our clients and the quality of the services we provide. Companies such as Heineken, La Positiva Seguros y Reaseguros, Vida Cámara, Encora, Subastop, KO Group, Joinnus, AVIVEL, Jorle, Fibras Unidas, Rappi and Incomac have trusted BZ Estudio since its inception and continue to work with us today.

Work Highlights

Among the firm’s most representative matters are high-value engagements involving the mitigation of tax risks related to credit transactions (USD 15,789,473) and the operation of projects promoted by the Peruvian Government (USD 8,421,052).

Industry Sector Expertise

BZ Estudio assesses the legal and tax implications of transactions and operations carried out by companies across a wide range of industries, including insurance, retail, collective investment schemes, industrial, agricultural, construction, hydrocarbons, infrastructure projects, imports, exports and technology services, among others.

Expert in these Jurisdictions

Our Managing Partner has found in Jorge Bravo Cucci a partner who brings significant momentum and strategic value to BZ ESTUDIO. In addition, our team benefits from the key contributions of Patricia Pretel, who brings strong technical expertise and excellent interpersonal skills; Víctor López, who contributes solid expertise in corporate law; and Koway Choy, who adds dynamism and a fresh perspective to the firm.

In the labour field, José Sarmiento joined the firm as Head of the Labour and Regulatory Compliance practice. Working alongside him is Alonso Santillán, whose practice is characterised by a practical and analytical approach focused on risk prevention and the implementation of efficient labour law solutions aligned with business needs.

Tax Practice Team

- David Zamora | Partner

- Jorge Bravo | Partner

Jorge is a Professor of Tax Law and tax adviser with over thirty years of professional experience, primarily advising companies in the mining, electricity, financial services, insurance, concessions, agro-industrial and pharmaceutical sectors. He was previously a partner at Picón & Asociados Tax Advisors, a leading corporate tax advisory firm in Peru and member firm of Andersen Global. He graduated from the Law School of the University of Lima and specialised early in corporate taxation, later completing a Doctorate in Commercial Law at the University of Seville. His in-depth understanding of taxation and business enables him to handle highly complex matters and provide strategic solutions in cases involving significant disputes between corporations and the State.

- Patricia Pretel | Associate

Patricia holds a Master’s degree in Public Finance and Tax Administration from the Institute for Fiscal Studies in Spain. She has undertaken studies in international and tax law at Universidad Carlos III of Madrid, as well as specialisations in international taxation in Argentina and the Netherlands. She graduated in Law from the Pontifical Catholic University of Peru. Her practice focuses on corporate tax advisory, international taxation, tax planning and representation in proceedings before SUNAT, the Tax Court and the Judiciary.

- Koway Choy | Associate

Koway graduated from the Peruvian University of Applied Sciences with a specialisation in Tax Law, ranking within the top 10% of his class. He has experience in tax advisory matters, having worked as a legal assistant and trainee at KPMG Peru, where he participated in tax audits, refund claims before SUNAT and the preparation of responses to tax consultations. He has also been involved in the preparation of regulatory reports related to hydrocarbon and energy transition projects, as well as tax investment guides for prospective clients.

- Víctor López | Associate

Víctor is a lawyer graduated from the University of Lima and holds a Diploma in Corporate Law. He specialises in corporate law and business advisory matters, with experience in corporate transactions, commercial agreements and corporate reorganisations. His practice combines a technical and strategic approach aimed at delivering efficient legal solutions for companies and commercial operations.

Labour Practice Team

José Sarmiento | Head of Labour and Regulatory Compliance

José is a specialist in Labour Law and Corporate Compliance, with experience at recognised firms such as BAFUR, Estudio Rubio and PwC. He advises national and international companies on labour relations, SUNAFIL inspections, collective bargaining and regulatory compliance matters. He has been recognised by The Legal 500 for his expertise in labour law and has a strong background in strategic business advisory work.

Alonso Santillán | Associate

Alonso holds a Law degree from the University of Lima and has more than six years of experience in labour and immigration advisory matters. He has worked at Estudio Olaechea and Barrios & Fuentes Abogados, specialising in labour relations, proceedings before SUNAFIL, expatriate management and labour compliance for national and international companies.

For more information about our team, please visit our website: https://www.bzestudio.com/#equipo

Languages Spoken

The languages spoken by our legal team include Spanish, English, French, Portuguese.

Experience

At BZ ESTUDIO, we have developed a strategic tax advisory service aimed at providing our clients with confidence and peace of mind, offering solutions that evolve alongside the pace and needs of their businesses. Following the same approach, we incorporated a Criminal Law practice, recognising that many clients require this type of support when seeking advice on tax-related matters.

We will continue working with the same rigour and commitment that have enabled us to achieve the standards and recognition we hold today.

Education

Awards