Napoleón Santamaría

Tax Law & Tax Advisory.

International Tax.

Tax Litigation & Tax Controversies.

Customs & International Trade.

Corporate & Company Law.

Family Office, Wealth & Tax Planning.

Napoleón Santamaría Coral is a lawyer and tax specialist with over 27 years of experience in tax, fiscal, and economic matters. He is the CEO of Santamaría Abogados, a firm where he has built a practice focused on tax advisory services, international taxation, tax litigation, corporate law, customs law, business structuring, and estate succession planning.

His career includes prominent roles as a legislative and ministerial advisor, participating in the drafting, analysis, and review of tax law reforms. His experience in the design of public policy and tax legislation has established him as an authoritative voice in national discourse on tax matters.

He is recognized for his ability to analyze complex tax issues, anticipate risks, and develop strategic solutions for companies and organizations. His expertise is complemented by a solid track record as a university professor, researcher, and speaker on tax-related topics, contributing for years to the training and professional development of specialists in the field.

His profile combines specialized expertise in law and accounting, in-depth knowledge of tax policy, and strategic vision, positioning him as a leading authority on tax and fiscal matters in Ecuador.

Pichincha Bar Association — Member.

Assembly of the Citizen Participation Corporation — Member.

Audit Committees of Ecuadorian Financial Institutions — Member.

National Federation of Accountants of Ecuador — Member.

Ecuadorian National Assembly — Pro Bono Legislative Advisor.

National Anti-Corruption Commission of Ecuador — Legal Counsel.

Pontificia Universidad Católica del Ecuador

Attorney and Doctor of Jurisprudence

1995 - 2002

Universidad Externado de Colombia

Master's Degree in International Taxation, Foreign Trade and Customs

2021 - 2023

Universidad Complutense de Madrid

Specialization in New Trends in International Taxation

2009 - 2009

Universidad Complutense de Madrid

Specialization in Economic and Financial Analysis under International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS)

2011 - 2011

Universidad Complutense de Madrid

Specialization in Theory and Practice of International Business Law

2009 - 2009

Universidad de Buenos Aires

Specialization in Current Issues in Tax Law

2007 - 2007

Business & Professional Services: Strategic tax and corporate advisory for service companies, focused on structuring, compliance, tax optimization and risk management.

Family Offices & High Net Worth Individuals: Experience advising business-owning families and high-net-worth clients on tax planning and wealth structuring, including the design of domestic and international structures, succession and estate planning, and asset protection strategies, with a focus on optimizing tax efficiency and preserving family wealth across generations.

Retail and Consumers: Strategic tax and corporate advisory in the process of business incorporation and execution, focused on structuring, compliance, tax optimization, and risk management.

Resources & Mining: Experience advising companies in the resources and mining sectors on tax and corporate matters, including tax planning, mining tax regimes, corporate structuring, and regulatory compliance for exploration, extraction, and export operations, with a focus on managing risk and optimizing tax efficiency.

Industrials, Engineering and Manufacturing: Extensive experience advising companies in the industrial, engineering, and manufacturing sectors on tax and corporate matters, including tax planning, tax compliance, corporate structuring, mergers and acquisitions, and regulatory compliance for capital-intensive projects and cross-border operations. Skilled in identifying tax and legal risks within complex manufacturing and industrial value chains, providing strategic solutions that ensure regulatory compliance while optimizing tax efficiency and supporting sustainable business growth.