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Mauricio Orellana is Partner and Director of the Tax practice area of García & Bodán in El Salvador and member of the Banking and Finance practice.

He has more than 20 years of experience in Tax Law, during which he has practiced it from different fields, which allows him to have a holistic approach of Tax Law. Currently, his practice focuses in providing legal advice on tax matters to multinational companies, in order to provide efficient alternatives in their investments in the country, as well as to deliver strategies on fiscal defense regarding internal taxes, transfer prices and Customs issues.

Mauricio started his tax experience in the Public Sector, where he held different positions within the Salvadoran Tax Administration, participating in multidisciplinary committees in which he analyzed and disclosed relevant tax reforms that took place in the country. Subsequently, he served in the private sector, being part of one of the Big Four Audit Firms, actively participating in multiple planning and tax defense projects for multinational companies, as well as supporting tax compliance audits. Afterwards, he leaded the tax area of one of the most important Multinational Corporations in El Salvador, combining tax matters with corporate finance. During the performance of this professional stage, he was in charge of important projects to achieve efficiency, which were related to tax matters and working capital improvements. In addition, he participated at a regional level supporting strategies of tax defense for the organization, specifically on matters of transfer pricing, and in global projects of implementation of BEPS and the “Country by Country report”.

He has also been part of the Tax Committee of the American Chamber of Commerce of El Salvador (AMCHAM).

  • Taxes
  • Customs
  • Corporate-commercial
  • Banking
  • Finance
  • Dispute Resolution, The Legal 500, 2023.
  • Participation in the design of strategy of tax defense for a Corporate Income Tax litigation, related to the objection of the deductibility of intercompany transactions. He obtained a favorable resolution for his organization in the process held before the Administrative Court of Appeals. This outcome adjusted taxes, by the decrease of USD 3.7 million in payments.
  • Forefront of the strategy of taxes’ defense for an important multinational company in a dispute related to customs. The process was successfully closed without taxes adjustments for the company, which represented the protection of an amount higher than USD 1.7 million.
  • Design and implementation of a planning project for a national client, which represented a reduction of more than USD 1.2 million on non-deductible expenses, generating important financial efficiencies for the client.
  • Speaker on Comparative Tax Law at the 2019 Conference on International Law, event in conjunction with the law firms Harper Meyer, Morgan and Morgan and the International Law Section of the Florida Bar, Panama 2019.
  • Postgraduate Studies in Finances – ISEADE / Universidad Anáhuac, México 2015.
  • Diploma in Finances – Universidad Centroamericana José Simeón Cañas, 2013.
  • Graduated in Law – Universidad “Dr. José Matías Delgado “(UJMD), 2006.
  • Admitted to practice as Attorney since 2008 and as Public Notary since 2011.


  • Spanish
  • English