Victoria Neira

Senior Associate
  • Biography

    Victoria has experience in advice of companies and individual residents (domiciled or non - domiciled) in relation with all sorts of proceedings before the Tax Administration. She has participated in various Due Diligence revisions regarding mergers, acquisitions, financing and corporate restructuring. Victoria's practice focuses in the assessment of tax audits and tax proceedings held before the Tax Administration (Municipal Tax Administration, SUNAT, Tax Court) and the Judiciary.

  • Experience

    • Advised Amadeus Peru in connection with different alternatives to recover VAT included in export operations exempted from that tax, as well as to request the refund of the balance in favour of exporter, taking into account that some of the analysed VAT periods have been exhausted due to the statute of limitations period and others are opened as a consequence of a tax procedure currently discussed before the Peruvian Judicial Authority .
    • Supported AJEGROUP with an institutional query to Peruvian Tax Administration (SUNAT) related to the meaning of the activities of transformation or processing of native and/or alternative products within the Law for the Promotion of Investment in the Amazon and its Regulations, in specific, the concept of extraction, packaging and commercialization of fruit pulp in the Amazon, which would confirm our legal opinion already furnished to the client.
    • Provided legal tax advise to the Government of Peru (Ministry of Transport and Communications), related to the Government to Government Agreement (G2G) that was entered into between the Peruvian and Korean Governments, to pursuant which the Korean Government will carry out the new Cuzco International Airport Project (Aeropuerto de Chincheros) in Peru. Our tax team's involvement was crucial to the deal, as it pointed out the tax consequences derived from this first ever implementation of a deal of this nature in Peru, including the potential triggering of a Permanent Establishment of the Korean JV and additional domestic Income Tax and VAT implications, which were not necessarily identified by the Korean Government (counterparty) and its legal and tax counsel.
  • Publications

    • "The inafectacion the Income Tax about the Non-Reimbursable Funding awarded by the Telecommunications Investment Fund", article published in Themis Law Review of the Law School of Pontificia Universidad Catolica del Peru, November, 2013, written jointly with Luis Alberto Araoz Villena.
  • Education

    • Pontificia Universidad Catolica del Peru (Lawyer), 2014.
    • Accounting for Non Accountants, Cultural Center of the Pontificia Universidad Catolica del Peru, 2012.


    • Lima Bar Association, 2015.


    • Member of the International Fiscal Association (IFA) - Peruvian Chapter, 2015.
    • Member of the Peruvian Institute for Tax Law - (IPDT), 2015.
    • Academic Forum Civil Association, publication's comission of Foro Juridico Law Review (2008-2009).
  • Additional Information


    • Associate at Estudio Echecopar since 2014.
    • Professional Trainee in the Tax Area, Estudio Echecopar (January 2011 – October 2014).
    • Trainee, Estudio Echecopar in the Tax Area (April 2009 – December 2010).