Luis Barahona

Partner, El Salvador

Practice areas


Luis Barahona

Partner, El Salvador


  • Expert in taxes, tax disputes and litigation, fiscal planning, precautionary legal audits, tax risk detection, and transfer pricing. With vast experience in the Tax Administration and also in the private sector.
  • Currently, Luis is the Director of the Firms Tax Department. His professional experience includes: Director of the Internal Revenue Services, Interine General Subdirector, Legal Manager, Chief of Large Taxpayers Legal Department, Chief of El Salvadors negotiating committee on the subscription of the treaty on double taxation with Spain. 
  • He also was part of the internal revenue technical group who participated in the making, review and subscription of the treaties on regulation of Internal Tax enforceable to commerce, Information Exchange and Mutual help in the Central American Customs Union. Luis has also worked on numerous tax reforms.


  • Attorney at law
  • Has participated in important tax conferences on an international scale, including: Negotiation, Implementation and Interpretation of treaties on Double Taxation - Santiago, Chile 2001; Indirect Taxation - Brasilia, Republic of Brazil. 
  • Program on International Taxation - Madrid, Spain 2002; The Potential Collection as the Tax Administration´s goal - Florianopolis, Brazil.
  • Control on the Informal Sector and Simplifying Obligations - Budapest, Hungary.
  • Regional Tax Policy Seminar - Santiago, Chile 2007; Large Corporations Tax
  • Treatment - Paris, France.
  • Negotiating on Treaties to avoid Double Taxation - Madrid, Spain. 
  • Global Conference on Small and Medium Company Taxation - Buenos Aires, Argentina.

  • Part of the team awarded the Taxes of the Year in Central America by International Tax Review.
  • Luis has been recognized as a Tax Leader in El Salvador, by the magazine Derecho y Negocios.
  • LACCA Approved for his tax practice.
  • Shortlisted as Latin America Tax Practice Leader of the Year 2021 by International Tax Review (ITR).
  • Ranked as Leading Individual by The Legal 500.
  • Winner of the Client Choice Award. Client Choice recognizes those law firms and lawyers around the world that stand apart for the excellent client care they provide and the quality of their service.
  • Listed as Highly regarded lawyer in the General corporate tax practice area by ITR in 2022.


  • International Bar Association (IBA)

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