Born in 1962. Member of Facio & Cañas since 2000. Member of the Costa Rican Bar Association since 1988. Member of the Guatemala’s Law and Notary College since 1987. Member of the Tax Studies Center (CET), attached to the Universidad para la Cooperación Internacional (UCI) since 1997.
Canditate to Master’s Degree in Tax Law, Universidad Latinoamericana de Ciencia y Tecnología, ULACIT (1997).
Candidate to Master’s Degree in Enterprise Law, ULACIT (1998).
Licenciado en Ciencias Jur[idicas y Sociales. (Lawyer and Notary) Universidad Francisco Marroquin (UFM), Guatemala (1987) .
Equivalence of degree to Licenciado en Derecho, Universidad de Costa Rica (1988).

Academic Experience:

• Professor of Tax Law, Universidad de Costa Rica (2003- ).
• Professor and consultant of the “Program for Academic Nivelation of professionals of tax administration”, Unity for the technic cooperation between the Interamerican Development Bank , BID, Ministry of Treasure (2001-2002).
• MA Professor for Fiscal Enterprises Consultant, International Cooperation University, UCI (1999-2002).
• Professor for MA in Tax Law and Fiscal Enterprises Consultant, ULACIT (1999).
• Professor of Tax and Financial Law, University Escuela Libre de Derecho (1997-1999).

Publications:

Author of Chapter V (“Imposition of Real Estate”) Torrealba Navas, A. (Financing Municipal Treasury in Costa Rica: reflections for a reform. Juridical Investigation Institute, Universidad de Costa Rica, 2004 .
Coauthor of the book Fraud and Fiscal Evasion. Juridical Investigations Editorial. S.A, San José, Costa Rica, 2002.
Editor of Collection of Fiscal Legislations for Price and Waterhouse, (all tax laws and their regulations in Costa Rica. (Publications 1994, 1995, 1996, and 1997). Fiscal Compendium Editor from Price Waterhouse, editions 1996, 1997.
Main author (under supervision and coordination from the Council of Tax Studies), of comments about the Fiscal Compendium from The University Center Ciudad Vieja, editions from 1992. Income Tax Laws, Aggregate Value Tax, Fiscal Stamps Tax, and Special Seal Paper for Protocols and from 1993 (Tributary Code) with approximately 400 comments and caselaw references.
Publications in the opinion pages of the newspapers “Prensa Libre” and “Siglo Veintiuno” of Guatemala, and “La Nacion” and “El Financiero” of Costa Rica. Also has published in the pages of the magazines Crónica of Guatemala and Actualidad Económica of Costa Rica.
Frequent collaborator of the monthly informative bulletin of Faycatax, 1998 to this date.

Languages: Spanish and English.

Practice areas: Tributary law and municipal business