Miguel Ángel GUMUCIO



Tax Law


Miguel has experience in complex foreign trade transactions and gaming regulations. In 2018 he was recommended as “Next Generation Lawyer” by Legal 500 in Tax.

He participated actively in various legal actions which became leading cases on tax issues, including recognition of electronic communications as tax administrative acts. He has also participated in a variety of complex legal and administrative processes against the National Tax Service, the National Customs Service, municipal tax administrations, and the Gaming Oversight Authority, which have involved verifications, inspections, corrections, and litigation before the Tax Appeals Authority, Courts of Justice, the Supreme Court of Justice and the Plurinational Constitutional Court.

In addition to his practice in the tax litigation area, he frequently prepares complex reports and is regularly involved in tax planning for a variety of national and foreign companies. He is also experienced in customs advice for complex foreign trade transactions. He likewise participates in advising diverse companies on business promotions regulated by the Gaming Oversight Authority.

Miguel earned his degree as attorney from Universidad Mayor de San Simón (Bolivia). He holds a diploma in Civil Procedural Law from Universidad Privada Franz Tamayo (Bolivia) and a diploma in Foreign Trade from Universidad Privada del Valle (Bolivia).


  • Legal 500 – Tax (Rising Star)

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