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(506) 8366 9327

Carlos Gómez Fonseca is Partner and Director of the Tax practice area of García & Bodán Costa Rica.

His practice is focused on financial and tax law, which has allowed him to carry out administrative and judicial litigation, prepare tax diagnoses, carry out national and international tax structures, accompany tax audits, review tax parts in due diligence, participate in the structuring of mergers and acquisitions processes and tax consultancies in general, prepare and review tax returns.

He graduated with honors from both Highschool and Law Degree, as well as from his Master’s Degree in Tax Advice from the University of Valencia, Spain, and specialized in Constitutional Justice from Universidad Castilla-La Mancha, Toledo.

He was a founding member of the Young Lawyers Commission of the Costa Rican Bar Association.

  • Tax
  • Fiscal
  • Corporate and Transactional
  • Capital Markets
  • Graduated with honors (cum laude probatus) from Universidad Escuela Libre de Derecho, 2009.
  • International Fiscal Association (IFA).
  • Member of the Tax Law Commission of the Costa Rican Bar Association.
  • Costa Rican Bar Association.
  • Master’s Degree in Tax Law (first in class) – Universidad de Valencia, 2012-2013.
  • Specialist in Constitutional Law – Universidad Castilla de la Mancha, 2013.
  • Jean Monnet Seminars “EU Law and Taxation” – Universidad de Valencia and sponsored by the European Commission.
  • Admitted to practice as an Attorney since 2009.
  • Graduated with honors in Law – Escuela Libre de Derecho, 2009.


  • Spanish
  • English