Spanish and English

Practice Areas

Tax law
Dispute Resolution

Practice and Professional Career

Camilo Peña is an Associate at Legalsa. His professional practice focuses on tax and customs law consulting, including transfer pricing. It works in coordination with the corporate department in the planning and fiscal structuring of transactions and investment projects, and with the procedural department in administrative and judicial litigation related to tax and customs adjustments, requests for tax credit refunds, and criminal defense against accusations of tax fraud.

Camilo has several years of experience in advising on tax compliance issues, such as the tax impact of local and foreign civil and commercial transactions, He has also accompanied clients during audits of the Tax Administration Superintendency in order to minimize contingencies that could lead to settings. He has extensive experience in administrative and judicial tax litigation; He has defended clients against millionaire adjustments to Income Tax, Solidarity Tax, Value Added Tax and refund of tax credit, as well as against customs adjustments for revaluation of merchandise and tariff reclassification of imports. He has participated in criminal defense strategies against accusations of tax and customs fraud, in many cases in relation to complex international transactions.

Camilo also has experience in the academy. He has worked as an assistant professor of civil law at the Francisco Marroquín University Law School and is a tenured professor of Judicial Journalism at the Isthmus University School of Communication.


  • Degree in Legal and Social Sciences, magna cum laude, Lawyer and Notary Public, Francisco Marroquín University.
  • Bachelor of Communication Sciences, Rafael Landívar University.
  • Master of Laws (LL.M.), University of California at Los Angeles (UCLA) School of Law.


  • Guatemalan Bar and Notaries Association


Practice Areas