Our People

Ximena Tercero


Guatemala, Guatemala

Contact Information



Ximena has been a Partner of Arias Guatemala since January 2016, and has been a member of Arias since 2008. She is in charge of the Tax Department in the Guatemala offices, which includes the practice of customs law, international trade, and transfer prices. She has experience in corporate and commercial law, having advised various business groups in Guatemala regarding their structuring, mergers and acquisitions. She has worked on issues related to intellectual property, trusts and, atypical contracts and has participated in projects related to the electricity sector and information law.

She has worked as an assistant professor at Rafael Landívar University in Guatemala and as a full-time professor at Universidad del Valle de Guatemala and at Universidad del Istmo de Guatemala.

Ximena has been elected as a member of the Board of Directors (Vocal 1) of the Guatemalan Institute of Tax Law, for the period 2017-2019, and is a member of the Board of Directors (Vocal II) of the International Fiscal Association (IFA Guatemala) since its foundation in 2017. She has also represented Guatemala before the Latin American Institute of Tax Law since November 2018 and as such, Vice President of the Organizing Committee of the Latin American Seminars of Tax Law (ILADT) Guatemala 2020.

  • Degree in legal and social sciences from Universidad Rafael Landívar de Guatemala.
  • Authorized to practice Law and Notary.
  • Holds a Postgraduate in Commercial Law, obtained at Pontificia Universidad Javeriana in Bogotá, Colombia.
  • Postgraduate in Corporate and Tax Law from Universidad del Istmo, Guatemala.
  • Studies in Administrative Engineering from Universidad Rafael Landivar, Guatemala.
  • Listed in Chambers Latin America in the corporate and tax areas.
  • Listed in Chambers Global.
  • Recommended Lawyer in The Legal 500 in the tax area.
  • Listed as "Next Generation Lawyer" by The Legal 500.
  • Part of the team awarded as "Tax Firm of the Year in Central America" by International Tax Review.
  • Qualified as "Associate to watch" for her practice in the area of mergers and acquisitions of the firm, by the prestigious guides Chambers Global (2014 - 2015) and Chambers Latin America (2014 to 2015).
  • Qualified as an "Up and Coming" partner for her practice in the tax area by Chambers Latin America (2016 to 2017) and Chambers Global in 2017.

client feedback
  • "A brilliant lawyer who is very well organized, direct and reliable." Chambers Latin America 2016.
  • "It is a pleasure to work with her and she is a key member of the team." Chambers Latin America 2016.
  • "A strong lawyer with excellent experience." Chambers Latin America 2015.
  • "Experienced tax consultant" and "A pleasant person who exercises high standards of professionalism". Chambers Latin America 2017.
  • Association of Lawyers and Notaries of Guatemala since 2004.
  • International Fiscal Association (IFA)
  • Guatemalan Institute of Tax Law
  • Member of the Board of Directors of United Way Guatemala since January 2018
Her role in the community

In her capacity as lawyer and notary, Ximena has served on numerous occasions, along with other members of Arias, in the days of collective civil marriages organized by the National Registry of Persons – RENAP-. She also participates actively in ProBono initiatives in Guatemala through the Pro Bono Foundation (information) and as part of the Board of Directors of United Way Guatemala.

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Our People

Ximena Tercero


Guatemala, Guatemala


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