Gabriela Avila

Gabriela's practice focuses on the mining, hydrocarbons, trade, international transport and digital services sectors. She also has experience assisting companies with tax audits before the Peruvian tax administrative authorities.

In addition to her advisory work, Gabriela has actively participated in the development of regulatory projects to promote the energy transition in Peru from a tax perspective.

• Advised the Ministry of Energy and Mines on evaluating the implementation of a regulatory framework, from a tax point of view, for the competitive production of green hydrogen in Peru. As part of the work, two legislative proposals based on a Regulatory Impact Analysis — Ex Ante were developed, and a benchmarking analysis was conducted to evaluate the various fiscal measures adopted by other countries to promote green hydrogen.
• Advised the Ministry of Energy and Mines on developing a regulatory framework with regulatory and fiscal incentives to accelerate the energy transition and encourage the importation of fuel-efficient vehicles to the Peruvian market. A benchmarking analysis was conducted to identify regulatory and fiscal measures implemented in other countries, and a financial model was developed to analyze the impact of fiscal expenditure on revenue collection for the next 10 years.
• Advised the Peruvian Automotive Association from a tax point of view on the preparation of the proposal for the National Electromobility Plan to promote efficient and environmentally friendly mobility. The work included evaluating the taxes that affect the automotive commercialization chain in Peru, to identify the tax measures that can be adopted to encourage the transition to new, more energy-efficient transportation technologies, as well as their charging infrastructure.
• Advised an international air transport company from a tax point of view on conducting its scheduled air transport operations through a branch office in Peru.
• Advised a hydrocarbon sector company from a tax point of view on conducting its hydrocarbon import and commercialization operations in Peru.
• Advised a hydrocarbon sector entity on evaluating the tax treatment applicable to the transfer of lots upon the completion of several license agreements.

• Lima Bar Association
• Global Reporting Information Certification - GRI (2023)