Lawyer (UCV – Venezuela) and Bachelor in Administration (USM-Venezuela). Master in Corporate Tax Management (UNIMET-Venezuela) and Master in Taxation (UOC – Spain). PhD (c) in Financial and Tax Law at the University of Barcelona – Spain. CIAT Tutor, since 2007, of the Tax Code Course and Diploma in Taxation. Former career civil servant of the Venezuelan Tax Administration with more than 20 years of experience at the operational, regulatory and managerial level.