Carlos Morales
Tax and Legal Partner

Carlos Morales

Professional Experience:

Carlos Morales Martínez has over 14 years of experience in tax matters for clients from diverse sectors, both local and multinational. He worked for the General Directorate of Customs as an appraiser and later for the General Directorate of Finance in Tax Audit.

His experience includes over 15 years in the tax field, both in import taxes (Customs) and in the development of financial audit engagements and tax services.

Academic and Professional Studies:

  • Bachelor's Degree in Business Administration with an Emphasis in Public Accounting, Instituto Tecnológico de Costa Rica, graduation year 1995.
  • Affiliated with the Costa Rican College of Public Accountants, CPA No. 2314, admission date 03/31/95
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Carlos Morales
Tax and Legal Partner