Law graduate from the Central University of Venezuela (UCV) and Bachelor’s degree holder in Business Administration from Universidad Santa María (USM). Holds a Master’s degree in Tax Management from Universidad Metropolitana (UNIMET) and a Master’s degree in Taxation from the Open University of Catalonia (Universitat Oberta de Catalunya – UOC, Spain). PhD candidate in Financial and Tax Law at the University of Barcelona (Spain).

Additionally, he has completed an Advanced Program in Corporate Tax Management and Advisory (CENDECO-UNIMET) and an Advanced Teaching Program (UJMV).

Former career official of the Venezuelan Tax Administration – National Integrated Customs and Tax Administration Service (SENIAT), with more than 17 years of experience in managerial, regulatory, and operational areas, serving as advisor to the National Customs and Tax Superintendency and advisor to the National Internal Tax Directorate.

He currently serves as Head of the Transfer Pricing Department at Kreston Iberaudit (Barcelona, Spain), and as a university professor at various universities and institutions, teaching subjects related to taxation.

He collaborates with the Inter-American Center of Tax Administrations (CIAT) as a tutor for the Course on the CIAT Model Tax Code and the Tax Law Module of the Diploma in Taxation, and as an author of specialized articles for the CIAT Blog on digitalization and digital transformation of tax administrations.

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