Juan Carlos Zegarra

Juan Carlos Zegarra is a partner and cofounder at Zegarra LLC Abogados, a law firm specializing in Corporate and Tax Law. Lawyer by Pontificia Universidad Católica del Perú with more than 25 years’ experience in taxation of activities related to natural resources and in complex operations requiring local and international tax planning, providing strategies that consider integral matters of the business. He has participated in transactions for business acquisitions and transfers, including companies’ reorganizations. His experience includes advisory in patrimonial protection, international taxation, investment protection agreements, stability agreements and the defense of such operations within the administrative, fiscal and judicial processes and procedures, local and international arbitration.

- Zegarra LLC Abogados - Founding Partner (May 2024 – up to date)

- Zuzunaga & Assereto Abogados - Consultant (June 2023 – April 2024)

- Zuzunaga, Assereto & Zegarra Abogados - Founding Partner (2008- May 2023)

- Rubio, Leguía, Normand & Asociados - Associate (1999 - 2008)

LEADERSHIP AND PROFESSIONAL ACTIVITIES

- Member of the Tax Committee of the National Confederation of Private Entrepreneurial Institutions – CONFIEP (2005-2007 and 2021-2027)., An organization bringing together all the business associations representing various sectors of economic activity in Peru.

- Director of the Board of the Peruvian Institute of Tax Law (IPDT) for six years (2013–2015 and 2017–2019). Treasurer of Directive Committee of Peruvian Institute of Tax Law – IPDT (2019 – 2023), an association gathering tax lawyers in Peru.

- Member of the Committee for Tax Matters of the National Society of Mining, Oil and Energy – SNMPE (2021-2023), an association representing natural resource and energy extraction companies in Peru.

- Vice-President of the Committee for Tax Matters of the National Society of Mining, Oil and Energy – SNMPE (2017 – 2019).

- Member of the Committee for Legal Matters of the American Chamber of Commerce of Peru - AMCHAM (2009).

- Instituto de Ingenieros de Minas del Perú - IIMP (2025)

-International Fiscal Association - IFA (2005)

- Peruvian Institute for Tax Law - IPDT (2003)

- Lima Bar Association (1999)

“Tax revenue collection management models in Peru” 30 years of the 1996 Tax Code. Critical studies of Peruvian Tax Law. Coordinator Francisco Ruiz de Castilla. Civil Association Law and Society. May 2026. Pp. 241 to 278.

“Miners don’t always lose, a tax look to update key aspects of sector”, Proactivo Magazine, Perumin 2025 (September 2025), co-authored with Evelyn Yauri Mandujano.

“Digital Services in Peru: 20 years after its enactment”, in Book commemorating 40th anniversary of IFA Peruvian Group (August 2024).

“The Tax System in Peru: An Introduction”, in Indepth overview – Practice Area for Latin America Guide, 2025 Peru Tax, Chambers and Partners (August 2024), co-authored with Evelyn Yauri Mandujano.

“Contradictory Precedents”: Why do they exist, why do they generate inequality and why do they increase litigation? The role of judges in tax matters (March 2023).

"Aggressive transnational planning and treaty abuse: tools of domestic law and international law to counteract them in the BEPS era", Regional Meeting of International Fiscal Association, Buenos Aires (March 12th, 2017).

Director responsible for the Book: Memories of the XXVII Latin America Tax Law Conferences, Lima (2014).

“Taxation principles in mining activity: Due to the new taxes to mining in Peru”, Magazine N° 57, Lima, IPDT (2014).

“Tax Cost in direct acquisition of mining concessions”, Magazine N° 290, Análisis Tributario, Lima, AELE (pages 27-30) (2012).

“Concept of Permanent Establishment in the Double Taxation Agreement between Peru and Chile: The development of the activity in Peruvian territory as a requirement for its configuration. International Approach” (Special Supplement) Análisis Tributario N° 5, Lima (2009), co-authored with Fernando Zuzunaga.

“The legal-tax relationship: regarding the judgment issued in File No. 1993-2008-PA (Baruch Ivcher Bronstein Case)” in Comments on Jurisprudence, Palestra del Tribunal Constitucional, Year 3, No. 09, pp. 85, (September 2009).

“Notes for the elaboration of a concept of tax oversight in Peru”. Vectigalia, Year 2 No. 2. Lima: Tax Law Association (2006).

“The Responsibility of Withholding Agents in the case of temporary services abroad that qualify as permanent establishments according to the agreements to avoid double taxation”, Journal of the IX Jornadas de Derecho Tributario, IPDT (2006).

“Application of the principle of specialty in tax regulations”. Journal of the Peruvian Institute of Tax Law, 43. Lima: IPDT (2005).

“Income tax on capital gains obtained from the sale of real estate”. Pioneer. VIII National Conference on Tax Law. Scope of Application of Income Tax in Peru. Lima, IPDT (2004), co-authored with Fernando Zuzunaga.

ACADEMIC ACTIVITIES

Pontificia Universidad Católica del Perú (PUCP)

- Professor in the Master’s Program in Tax Law at PUCP (2023 – 2024-1)

- Professor of the “General Tax Law” course (2022-2)

- Professor of the “Tax Legislation” course (2014).

- Professor of the postgraduate course “International Tax Law” (2010).

Universidad Peruana de Ciencias Aplicadas (UPC)

- Professor of Theory of Taxation (2012, 2013, 2014, 2015, 2016).

- Professor in the master’s Program in Mining Law (2014).

- Professor of Tax Planning for Investments and Operations (2012).

- Professor of General Tax Law 1 (2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009).

- Professor of Business Planning (2003).

- Professor of Tax Law 3 (2001).

Universidad ESAN

- Part-time Professor of the course “Tax Aspects in Mining” within the Specialization Diploma in Mining Law (2012).

- Professor of Tax Planning for Investments and Operations (2010).

CONCRETE ARBITRATION EXPERIENCE

- Advising on an international dispute arising from a cross-border M&A transaction regarding the allocation—between the buyer and the seller (the latter being part of a US oil group and our client)—of amounts paid to the Peruvian State for income tax for a prior fiscal year and the subsequent refund granted by the tax authority (approximately USD 37 million). The engagement involved reviewing applicable contractual provisions, escrow agent instructions, and New York law regarding interest; analyzing expert reports and awards from prior international arbitrations between the same parties; identifying inconsistencies in the calculation methodology presented by the buyer; determining the applicable pre-judgment interest; and preparing an expert report submitted in a new ICSID arbitration. This is a complex case combining Peruvian tax law, New York law, and international arbitration within an M&A context, with potential implications for the future interpretation of price adjustments and tax refunds in similar transactions.

- Advisor for an oil company regarding the dispute over the treatment applicable to consumption taxes to said company, regarding whether it has the obligation to assume import taxes, if it is a VAT taxpayer and if it has complied with the requirements to use the tax credit, among other aspects. These controversies referring to different years have been challenged before the administration and the judiciary until the last instance (Supreme Court), and international arbitration is currently being evaluated.

- Main advisor in the national arbitration between a Peruvian energy company and the Peruvian State, in which the scope of the stability guarantee linked to tax issues granted through a Legal Stability Agreement was discussed. A favorable position for the company was obtained as result of the arbitration. We have achieved that the Peruvian State respects the contractual guarantee granted during the entire term of the electrical concession (33 years).

- Expert participation (Witness Statement) in another international arbitration for a company belonging to an oil group (US group) that was discussed at the International Center for Dispute Resolution (ICDR) regarding if the company was obliged to make the payment of the tax debt attributed to it by the Peruvian Tax Administration considering that it was being contested before the Tax Court.

- Peruvian tax advisor in another an international arbitration for a company belonging to an oil group (US group) that was discussed at the International Center for Dispute Resolution (ICDR) related to the requirement of Peruvian tax legislation that the company withholds taxes in the month in which the corresponding expenses were recorded.

- Among the cases that we advise on tax controversy, those of a mining company stand out in which we have been participating in and advising on the most significant controversies the company has had. The main discussion concerns Income Tax for several fiscal years (from 2007 to 2014). It is one of the largest in the country (approximately more than 500 million dollars), pending resolution before the Tax Court and the judiciary that includes different complex subjects.

- Advice to an oil company before the Peruvian State (PERUPETRO) on the interpretation of clauses contained in a Petroleum Services Contract that allowed the enjoyment of investment guarantees granted by the Peruvian State. We advised on the effect of the repeal of a property tax and on the treatment of tax losses under the Peruvian Income Tax, which affected the calculation of the oil contractor's economic remuneration. Both consultancies culminated in the restitution of a significant amount to the company without controversy.