Global
Practice Areas
´Tax and International Trade
Career
Partner and Barranquilla’s Office Director, member of the Tax and International Trade team. His professional practice focuses on the tax structuring and implementation of numerous M&A deals involving parties from different jurisdictions and economic sectors. He has coordinated due diligence activities for the aforementioned transactions. Additionally, he has experience in M&A and the issuance of shares and bonds, both in Colombia and New York.
He has successfully led the structuring and implementation of wealth planning for high profile families in Colombia. Héctor attends the day-to-day tax and corporate issues of numerous clients from diverse industries. Recognized as Next Generation Partner by Legal 500.
Professional Memberships
Colombian Institute of Tax Law (ICDT)
Member of the International Fiscal Association (IFA)
Publications
"The General Clause on Tax Avoidance. From Theoretical Analysis to Practical Application", Editorial Universidad del Rosario, Colombia (2016)
"Cláusulas antiabuso en el derecho interno: régimen de fusiones y escisiones", Revista ICDT 85 (2022)
"Abuso según el artículo 869 del E.T. y ¿es posible hablar de abuso en materia aduanera?”, Revista ICDT 85 (2022)
Personal
Héctor has a Law Degree from Universidad del Rosario (2008). He also has a Postgraduate Degree in Tax Law from Universidad Externado (2015), a Master in Administrative Law from Universidad del Rosario (2015) and an LL.M. from the University of California, Berkeley (2017).
Work Highlights
-Counsel to Asociación de Fiduciarias S.A. (Asofiduciarias) in a landmark tax litigation before the Council of State, Colombia’s highest administrative court. The case challenged a series of official interpretations issued by the national tax authority, which incorrectly classified the contribution of real estate assets to a commercial trust (fiducia mercantil) as a taxable transfer for stamp tax purposes.
-Counsel to Tecnoglass S.A.S. in a strategic refinancing transaction that marked a major milestone in the company’s financial evolution. The operation involved a significant expansion of its credit facility, strengthening its capital structure, improving liquidity, and enhancing its international positioning. This increase reflects the confidence of global financial markets in Tecnoglass’s performance and long-term outlook.
-Counsel to Goldman Sachs & CO LLC, Citigroup Global Markets Inc and JP Morgan Securities LLC in Mercado Libre Inc.’s landmark USD 750 million guaranteed issuance of notes, bearing a 4.900% interest rate and maturing in 2033. The notes are fully and unconditionally guaranteed by certain subsidiaries of Mercado Libre Inc., reinforcing investor confidence in one of Latin America’s leading technology companies.
Languages Spoken
Spanish and English