Mario René Archila

Partner, Guatemala


  • Mario René Archila Cruz has thirty-five years of professional practice and has been Arias partner for five years, where he directs the firms Dispute Resolution (Litigation and Arbitration) department.
  • His experience includes the direction and procurement of more than three hundred cases that were discussed at the level of the Administrative Litigation Court in which Mario advised, directed and defended, on behalf of his clients, the same number of “casaciones” and constitutional actions , mainly of “amparo”. It is important to mention that in tax matters, the adjustments to tax payments are discussed at the administrative level before the Customs Tax Administrative Court and the final resolutions that in that matter are issued, must be known and resolved by the Administrative Litigation Courts. The Superintendency of Tax Administration must, by legal mandate, raise all the resources and defense mechanisms that the law establishes, which is the reason why, in all the contentious administrative cases regarding taxes, the Superintendency of Tax Administration raises appeals against judgments that are unfavorable to it, a right to which taxpayers are also entitled, and is exercised most of the time.
  • Mario Archila took a postgraduate course in cassation and through the defense and approach of this type of appeals, he expressed arguments that they were shared by the Supreme Court of Justice and that, through the reiteration of judgments, became jurisprudential criteria.
  • Mario Archila´s experience includes:
  • Treasurer of the Board of Directors of the Association of Lawyers and Notaries of Guatemala (1996-1999).
  • Deputy Magistrate of the Court of Appeals (1999-2004).
  • Former member of the Academic Council of the Faculty of Law and Justice of the San Pablo University of Guatemala
  • Former Dean of the Faculty of Law and Justice of the San Pablo University of Guatemala
  • Abritrator of the Court of Arbitration for Sport, based in Lausanne, Switzerland
  • CRECIG Arbitrator


  • Lawyer and Notary. 
  • Masters degree in Commercial and Economic Law from Universidad Rafael Landivar in Guatemala. 
  • Postgraduate degree in Civil Appeals from Universidad San Pablo in Guatemala. 
  • Diploma in Fiscal and Tax Aspects from the Chamber of Commerce in Guatemala. 
  • Diploma on Legal Aspects of International Legal Acts from INCAE Business School Nicaragua.

  • Recognized as Litigation Star by Benchmark Litigation
  • Mario is ranked in the Band 1 category for his practice in Dispute Resolution in Guatemala, by the prestigious guides of Chambers and Partners Guides in their Global and Latin American edition.
  • Listed as a Leading Lawyer by The Legal 500
  • Ranked by the legal directory Whos Who Legal for his Dispute Resolution practice.


  • International Bar Association (IBA)

Client's feedback

  • Mario Archila continues to impress peers with his in-depth knowledge of tax and administrative disputes. – Who’s Who Legal
  • Market-leading practitioner and head of department Mario René Archila Cruz is described by one client as '"a great professional" and as "a litigation expert" by another. The second source continues: "Mario is very good and I appreciate his practical approach." Archila Cruz offers a solid track record in commercial litigation, as well as handling arbitration proceedings and criminal cases. – Chambers and Partners Global
  • "Excellent litigator" and head of department Mario René Archila Cruz is a longstanding and highly respected practitioner in Guatemala. One interviewee praises Mario René Archila Cruz as "the best corporate litigator in the country," while another market onlooker adds: "He is a renowned professional who has extensive experience in this field." He is also well placed to advise clients on arbitration proceedings and criminal cases. – Chambers and Partners Latin America
  • ‘Mario Archila has a high level of dedication to client care, and always comes up with the best option.’ - The Legal 500
  • The team led by Mario Archila has great experience in taking on cases like ours, as well as understanding of the jurisdiction and court practice. Likewise, it has a great knowledge of the internal functioning of companies such as ours, which means their work and research is always well directed and saves time and effort.’ – The Legal 500
  • ‘Mario Archila has excellent legal training, great experience in international arbitration, and a personal and empathetic attitude to clients.’ – The Legal 500
  • "Mario Archila is a leading figure for administrative litigation, with sources further heralding his deep tax expertise." - Who's Who Legal 2022
  • "Mario René Archila Cruz knows how to argue and litigate well, and applies a lot of pressure in litigation." - Chambers and Partners Latin America 2023
  • "He has a strong level of service." - Chambers and Partners Latin America 2023.

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