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Alvaro Ayque

Associate
Lawyer

Contact
CMS Grau
Av. Santa María 130
Miraflores, L18
Lima
Peru
Languages Spanish, English

Alvaro Ayque is an associate in the Tax area of CMS Grau. He specializes in contentious-administrative proceedings and processes against SUNAT and other Tax Administrations.

He provides advice in tax litigation on Income Tax, General Sales Tax, Municipal Taxes, among others, to several companies in the retail, mining and telecommunications sectors, among others.  

Alvaro has a law degree from the Universidad de Piura and has taken specialized courses in Accounting and Finance at the ESAN Graduate School of Business.

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Relevant experience

  • Telefonica del Peru | Counseling in contentious-administrative proceedings invoking the non-application of late payment interest, among others.
  • Nexa Resources Peru | Representation in contentious-administrative proceedings and processes regarding Income Tax.
  • Grupo Falabella | Counseling in contentious-administrative proceedings and processes regarding Income Tax and Municipal Taxes. 
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Education

  • 2020 - Accounting and Finance Course for Non-Specialists, ESAN Graduate School of Business - Peru.
  • 2020 - Law, University of Piura – Peru.
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Expertise