A free transfer is when the donor (transferor) bestows a benefit or right without being paid, even though the transfer may be subject to the fulfillment of certain conditions, such as an inheritance, donation, or prize. The taxpayer in this type of conveyance is the party who accepts the benefit or right (transferee) since they receive an income. A donation deductible under article 39 of the Tax Agreement Law is exempt since it receives a different tax treatment. Our focus here is solely on transfers considered capital gains for the recipient...
BLP
Overview
At BLP we are proud to have a carefully selected and truly exceptional team of professionals, who provide a globalized focus that allows them to offer innovative solutions to our clients facing complex legal matters. We look for outstanding individuals who have the skills and potential to lead in every project they undertake. Our attorneys are highly regarded by multiple rankings and reputable publications. A high percentage of them have continued pursuing post-graduate education in some of the best schools in the US and Europe, which gives them a truly comprehensive and global perspective that is brought to every project and transaction on which they work.
BLP's attorneys are differentiated not only by their education, but by their ability to think outside the box, and devise practical and cost-effective answers for our clients’ needs. All members of the team are characterized by their in-depth knowledge of all the industries and sectors to which the firm caters, and their ability to work in interdisciplinary teams to provide integrated results that always exceed expectations. The excellent legal team at BLP has made it possible for the firm to participate in important infrastructure, financing, and corporate projects on a global scale. Contact us, and allow us to propose a new way to implement the decisions your business requires to succeed.
Year this Office was Established: 2003
Lawyers Worldwide: 180
Areas of Practice
Professionals
Partners
![Karla Aguilar](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63679.jpg)
Karla Aguilar
Partner![José Álvarez](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63678.jpg)
José Álvarez
Partner![Jorge Brizuela](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63676.jpg)
Jorge Brizuela
Partner![Adriana Castro](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63427.jpg)
Adriana Castro
Partner![Luis Castro](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63473.png)
Luis Castro
Co_Founding Partner![Luis Chacón](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63474.jpg)
Luis Chacón
Partner![Neftalí Garro](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63481.jpg)
Neftalí Garro
Partner![Fernando Godoy](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63674.jpg)
Fernando Godoy
Partner![Andrea Gonzalez](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63435.jpg)
Andrea Gonzalez
Partner![Randall González](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63485.jpg)
Randall González
Partner![David Gutierrez](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/61000/a61265.jpg)
David Gutierrez
Partner![Luis Hérnandez](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63475.jpg)
Luis Hérnandez
Partner![Anneth Jiménez](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63439.jpg)
Anneth Jiménez
Partner![Ronald Lachner](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63489.jpg)
Ronald Lachner
Partner![Vivian Liberman](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63497.jpg)
Vivian Liberman
Partner![Lilian López](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63680.jpg)
Lilian López
Partner![Andrés López](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63437.jpg)
Andrés López
Partner![Luis Ortiz](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63476.jpeg)
Luis Ortiz
Partner![Adolfo Pineda](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63668.jpg)
Adolfo Pineda
Partner![Giselle Reuben](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63454.jpg)
Giselle Reuben
Partner![Ernesto Rizo](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63688.jpg)
Ernesto Rizo
Partner![Luis F Ruiz](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63660.jpg)
Luis F Ruiz
Partner![Mauricio Salas](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63480.jpg)
Mauricio Salas
Partner![Adelina Villalobos](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63425.jpg)
Adelina Villalobos
Partner![Uri Weinstok](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63494.jpg)
Uri Weinstok
PartnerAssociates
![Marco Abellán](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63478.jpg)
Marco Abellán
Associate![Adriana Acuña](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63426.jpg)
Adriana Acuña
Associate![Anel Aguilar](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63438.jpg)
Anel Aguilar
Associate![Alexandra Aguilar](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63432.jpg)
Alexandra Aguilar
Associate![Diego Alexandre-García](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63449.jpg)
Diego Alexandre-García
Associate![María Gabriela Alvarado](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63681.jpg)
María Gabriela Alvarado
Associate![Gabriela Arguedas](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63453.jpg)
Gabriela Arguedas
Associate![Alejandra Arguedas](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63428.jpg)
Alejandra Arguedas
Associate![Nadia Arriaga](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63682.jpg)
Nadia Arriaga
Associate![Daniel Avilez](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63672.jpg)
Daniel Avilez
Associate![Federico Barrios](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63690.jpg)
Federico Barrios
Associate![Debora Batista](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63447.jpg)
Debora Batista
Associate![Linette Bogarín](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63471.jpg)
Linette Bogarín
Associate![Julio Castellanos](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63465.jpg)
Julio Castellanos
Associate![Juan Castillo](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63693.jpg)
Juan Castillo
Associate![Pedro Castro](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63484.jpg)
Pedro Castro
Associate![Vivian Chacón](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63496.jpg)
Vivian Chacón
Associate![Cynthia Chavarría](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63671.jpg)
Cynthia Chavarría
Associate![Warren Corrales](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63498.jpg)
Warren Corrales
Associate![Vittoria Di Gioacchino](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63495.png)
Vittoria Di Gioacchino
Director![Fernando Farrar](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63649.jpg)
Fernando Farrar
Associate![Marianna Fonseca](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63479.jpg)
Marianna Fonseca
Associate![Alonso Fonseca](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63433.jpg)
Alonso Fonseca
Associate![Carlos Andrés García](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63445.jpg)
Carlos Andrés García
Associate![Alejandro Goicuria](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63430.jpg)
Alejandro Goicuria
Associate![Ana Maria Gonzales](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/70000/a70188.jpg)
Ana Maria Gonzales
Associate![Esteban González](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63450.jpg)
Esteban González
Associate![Karla González](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63466.jpg)
Karla González
Senior Associate![Magally Guadamuz](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63477.jpg)
Magally Guadamuz
Associate![Alejandra Gutiérrez](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63429.jpg)
Alejandra Gutiérrez
Associate![Jorge Kafati](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63677.jpg)
Jorge Kafati
Associate![Ariel Leiva](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63441.jpg)
Ariel Leiva
Associate![Pamela Lopéz](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63664.jpg)
Pamela Lopéz
Associate![Juan José López](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63462.jpg)
Juan José López
Associate![Monica Malcotti](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/61000/a61706.jpg)
Monica Malcotti
Business Development Director![Juliana Martínez](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63464.jpg)
Juliana Martínez
Associate![Kattya Mejías](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63469.jpg)
Kattya Mejías
Associate![Claudia Meléndez](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63648.jpg)
Claudia Meléndez
Associate![Edgar Mendez](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/70000/a70189.jpg)
Edgar Mendez
Associate![Betzabeth Miller](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63444.jpg)
Betzabeth Miller
Associate![José Mario Miranda](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63459.jpg)
José Mario Miranda
Associate![Juan José Montero](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63463.jpg)
Juan José Montero
Associate![Robert Morales](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63486.jpg)
Robert Morales
Associate![Nancy Munoz](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/70000/a70190.jpg)
Nancy Munoz
Associate![Robert Murillo](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63487.jpg)
Robert Murillo
Associate![Francisco Obando](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63452.jpg)
Francisco Obando
Associate![Thelma Petrucci](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63493.jpg)
Thelma Petrucci
Associate![Diana Pinchanski](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63448.jpg)
Diana Pinchanski
Associate![Lucía Quesada](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63472.jpg)
Lucía Quesada
Associate![Roberto Quintana](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63488.jpg)
Roberto Quintana
Associate![Daniel Rodriguez](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/70000/a70187.jpg)
Daniel Rodriguez
Senior Associate![Guillermo Rodríguez](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63455.jpg)
Guillermo Rodríguez
Associate![Ana Rodríguez](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63434.jpg)
Ana Rodríguez
Associate![Arturo Rojas](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63442.jpg)
Arturo Rojas
Associate![Oscar Salas](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63482.jpg)
Oscar Salas
Associate![Guillermo Sanabria](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Guillermo Sanabria
Associate![Simón Sauvé](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63491.jpg)
Simón Sauvé
Associate![Sergio Segura](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63490.jpg)
Sergio Segura
Associate![Fernando Shum](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63451.jpg)
Fernando Shum
Associate![Arianne Silva](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63440.jpg)
Arianne Silva
Associate![Andrea Sittenfeld](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63436.jpg)
Andrea Sittenfeld
Associate![Ingrid Solano](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63456.jpg)
Ingrid Solano
Associate![Juan Carlos Tristán](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63461.jpg)
Juan Carlos Tristán
Associate![Isis Ulloa](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63458.jpg)
Isis Ulloa
Associate![Bernardo Van Der Laat](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63443.jpg)
Bernardo Van Der Laat
Associate![Katherine Vargas](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63468.jpg)
Katherine Vargas
Associate![Luis E Vega](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63651.jpg)
Luis E Vega
Associate![Karla Villalobos](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63467.jpg)
Karla Villalobos
Associate![León Weinstok](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63470.jpg)
León Weinstok
Associate![Daniel Williams](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63673.jpg)
Daniel Williams
Associate![Roy Zavala](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63685.jpg)
Roy Zavala
AssociateOf Counsel
![Irene Aguilar](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63457.jpg)
Irene Aguilar
Counsel![Alejandro Rojas](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63431.jpg)
Alejandro Rojas
Counsel![Pamela Sittenfeld](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63483.jpg)
Pamela Sittenfeld
Special Counsel![Sofía Zúñiga](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63492.jpg)
Sofía Zúñiga
Special CounselDirector
![Adriana Ortiz](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Adriana Ortiz
Marketing Coordinator![Jose Pablo Rojas](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/63000/a63460.jpg)
Jose Pablo Rojas
Director![Catalina Soto](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Catalina Soto
Director![Mauricio Herra](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Mauricio Herra
IT Regional Manager![Marigen Venegas](https://www.worldservicesgroup.com/cdn-cgi/image/w=110,h=110,fit=cover,gravity=0.1x0.1/files/pic/empty1.gif)
Marigen Venegas
Treasury ManagerArticles
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Press
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