Luis is a Special Counsel in the San José office. He specializes in the Tax practice area.

In his more than 30 years of experience in the legal profession, he has extensive knowledge in consulting, compliance, and tax litigation, especially providing advice to companies seeking to remain updated with the Tax Administration and eliminate tax contingencies. He also has extensive experience providing advice on tax inspection processes before the Tax Administration and directing tax, administrative and judicial litigation procedures on behalf of national and transnational companies.

He is recognized as a prominent lawyer in the area of ​​Tax Law by the renowned legal publication Chambers & Partners, while Who’s Who Legal qualifies him as a lawyer with great technical knowledge. In addition, he is highly regarded by Costa Rican tax authorities for his well-prepared approach to any judicial proceedings regarding judicial issues. The media continually seek commentary from Luis on national tax matters.

In 2010, he retired as Tax Manager of KPMG to join the BLP team and become a member of the Tax practice area in 2013.

  • Recognized in the Tax practice area by Chambers & Partners
  • Registered as a Leading Lawyer by Who’s Who Legal


  • Courses and seminars of specialization in Taxes, in Spain, Argentina, the United States, and Costa Rica
  • Degree in Law with a specialization in Tax Law, Autonomous University of Central America, 1998


  • Spanish
  • English
  • Costa Rica Bar Association: Member of the Tax Commission
  • Association of Private Insurers of Costa Rica (AAP): Tax Advisor
  • International Fiscal Association (IFA): Costa Rican Chapter Controller
  • Costa Rican Institute of Fiscal Studies: Controller