César López

Senior Counsel, El Salvador

Practice areas


César López

Senior Counsel, El Salvador


  • Cesar specializes in the areas of fiscal, customs and municipal taxes, consulting and advice on fiscal audits and tax litigation in administrative tribunal or supreme court of justice, tax planning, tax compliance audits (tax due diligence), restructuring, business planning and transfer pricing.
  • His professional experience is the result of the work performed for more than six years in the Internal Revenue Bureau (Dirección General de Impuestos Internos) of the Ministry of Treasury of the Republic of El Salvador; holding several positions and functions, including the provision of reports justifying the legality of the acts issued by the Tax Administration before the Appeals Court (Tribunal de Apelaciones de los Impuestos Internos y Aduanas) and Supreme Court of Justice of El Salvador (Salas de lo Contencioso Administrativo y Constitucional de la Corte Suprema de Justicia), in the administrative procedures of determination of taxes and fines imposition.
  • Specialization that has allowed him to support successfully important local and international company groups on issues dealing with advice and tax litigations promoted before the above mentioned administrative and jurisdictional authorities.


  • Degree in Law from the University Dr. José Matías Delgado
  •  Authorized by the Supreme Court of Justice of El Salvador as a practicing Attorney and Notary.
  • He took an Interactive Superior Program in Constitutional Law at the Distance Education University, Spain.
  • Course of Foreign Trade and Customs in the Institute of Foreign Trade and Logistics
  • He took a financial degree in the Universidad Centroamericana Jose Simeón Cañas (UCA). 
  • Obtained a Degree on Tax Specialization from the Inter-American Center of Tax Administration (CIAT) and Universidad Externado de Colombia.

  • Listed as Rising star in the General corporate tax practice area by ITR in 2022.


  • International Bar Association (IBA)

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