Denise Lester N.
Latin America Guide 2025
Band 4 : Tax: Controversy
About
Provided by Denise Lester N.
Practice Areas
Tax Controversy (Litigation)
Career
Denise is highly committed to the jurisdictional processes she is responsible for, as well as to her professional development and that of the people on her team. She has over 20 years of experience specializing in tax litigation, honing her skills as an expert in complex proceedings before the tax authorities and the Taxpayer’s Defense Office (Prodecon).
As leader of this practice, Denise has been able to reverse criteria that had already shaped jurisprudence. She has analyzed issues ranging from procedures carried out by the tax authorities, such as the temporary restriction of digital seals, to the filing of means of defense through which precedents have been established that have served as guidelines for the resolution of new cases, as well as for the interpretation and application of tax provisions and international treaties.
She has developed excellent relationships with the tax authorities. This allows her to expedite administrative and litigious processes, creating legal benefits and added value for the Firm’s clients. Denise always seeks the best solutions to meet the needs of its clients, as well as accompanying them in each of the stages of any process.
The appointment of Denise as partner of Galicia in 2020 is the result of the recognition of her extensive experience in tax litigation but also marks another milestone in Galicia’s efforts to promote gender diversity, a topic that is very dear to her as well. Denise has been deeply involved in pro bono work and has overseen several major litigations to challenge some reforms that are detrimental to women lawyers.
In addition, she has written several articles on tax litigation, addressing the analysis of jurisprudential criteria as aspects of unconstitutionality. She also participated in seminars such as “International Treaties” given by the International Fiscal Association (IFA).
Denise graduated from her professional studies with honors and continues to demonstrate that discipline and passion are key in her day-to-day work.
She has been recognized by The Legal 500 2023 Latin America Guide as an expert lawyer in the tax litigation & disputes practice and as leader in her practice by the specialized publication ITR World Tax.
Denise is member of the Galicia’s Diversity, Equity and Inclusion Committee.