Miguel Ángel GUMUCIO



Tax Law, Gaming Regulation, Customs Law, Appeal and Last Instance Remedies


Miguel has experience in complex foreign trade operations and gaming regulation. In 2018, he was recommended as a “Rising Star” by Legal 500 in the Tax category1.

He has actively participated in several trials that include leading cases in tax matters, including the recognition of electronic communications as tax administrative acts. He also participates in various complex judicial and administrative proceedings against the National Tax Service, the National Customs of Bolivia, tax administrations of municipal governments, and the Gaming Control Authority, which include verifications, audits, sanctioning processes, litigating in the Tax Impugnation Authority, in Courts, in the Supreme Court of Justice, and in the Plurinational Constitutional Court1.

In addition to his practice in the area of tax litigation, he excels in the preparation of complex reports and regularly intervenes in the tax planning of multiple national and foreign companies. He also has experience in customs tax advice for complex foreign trade operations. Similarly, he participates in advising various companies on business promotions regulated by the Gaming Control Authority1.

Miguel holds a degree from the Universidad Mayor de San Simón. He has two diplomas in Civil Procedural Law, taught by the Franz Tamayo Private University, and in Foreign Trade taught by the Private University of the Valley. He also has an LLM in Tax Law from the renowned Queen Mary University in London.


  • Public Registry of Lawyers (RPA)
  • Illustrious College of Lawyers
  • International Fiscal Association – IFA Bolivia

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Av San Martin N° 155
Edif. Ambassador Business Center | Piso 18

La Paz
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Calle Papa Paulo N° 604
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