Born in 1963. Member and partner of Facio & Cañas since 1996. Member of the Costa Rican Bar Association since 1987.
Doctor of Financial and Tax Law,Universidad Complutense, Madrid, (1993).
Doctor of Financial and Tax Law, University of Pisa, (1990)
Specialist in Constitutional Law and Political Science, Centro de Estudios Constitucionales, Madrid (1989).
Licenciado en Derecho, Universidad de Costa Rica (1987).

Academic Experience:

• Director and Professor of the Master’s Program in Tax Consulting at the International Cooperation University (1998- ).
• Professor of Financial and Tax Law at the Universidad Autónoma de Centroamérica-Universidad Carlos III de Madrid Master’s Program
(1994- ).

Public Offices:

• Director of the Tax General Direction of the Ministry of Treasury (July 2000 to June 2003).
• Technical Secretary of the exministers of Treasury Commission in charge of the “Fiscal Notebook for Development” (2002), which was the base of the fiscal reform filed to the Legislative Assembly as the Bill for Fiscal Arrangement.
• Adviser to the Minister of Treasury with regard to the Special Commission for the Fiscal Reform. (July 2003- ).
• Member of the Technical Board of the Special Commission for the Fiscal Reform (June 2003- ).
• Counsel to the Municipality of San José for the proposal of a Tax Integral Reform of Municipal taxes (1999-2000).
• Coordinator of the Commission that drafted the Fiscal Arrangement Bill.
• Counsel of the Ministry of Treasury for the Tax Justice Bill (1995).

Other offices:

• Legal Counsel for the USAID- Project “To Grow” to advise the Minister of Economics and Finances of Peru on the topic for tax stability for the attraction of investments. (April-May 2004).
• Legal Counsel for the Inter American Bank for Development to advice the Minister of Economics and Finances of Peru in the reform of the Income Tax (September-October 2003).
• Founder and partner of the Tax Law Department of Facio & Cañas law firm (FAYCATAX).
• Member of the Editors’ Council of the Euro American Magazine of Tax Law.
• Founder and President of the Center of Tax Studies, (CET abbreviation in Spanish).

Publications:

The financial of the Municipal Treasury: reform reflections , 2004
The Costa Rican income imposition , 2003.
Tax Administration , 2003.
Application Principles of Taxes , 2001.
The new Punishing Regime , 2000.
Tax Reform and International Fiscality , 2000.
The Illegal breaches in Costa Rican Tax Law , 1997.

Languages: Spanish, English and Italian.

Practice areas: tributary law, agrarian law, financial law, and municipal business.