David Erales

David is a practice partner at Consortium Legal - Guatemala. He has 11 years of experience in the financial services and fintech, food and beverage, and agribusiness sectors. He has extensive experience in civil, commercial, trademark, administrative and tax administrative litigation. He also has a strong reputation and track record defending clients’ interests in appeals on points of law before the Civil Chamber of the Supreme Court of Justice, as well as in constitutional proceedings, including amparo actions and general and case-specific constitutional challenges. In recent years, he has defended clients in court against tax assessments issued by the Superintendence of Tax Administration, with potential liabilities exceeding one billion quetzales. In most cases, the outcomes have been favorable to his clients.

EDUCATION

• Master’s in Corporate Law, Universidad Rafael Landívar, Guatemala (2013)
• Bachelor of Laws (cum laude), Universidad Rafael Landívar, Guatemala (2008).

MEMBERSHIPS

• Founding member of Instituto Guatemalteco de Derecho Procesal
• Member of the Colegio de Abogados y Notarios de Guatemala