Juan Nicolás
Cortés G.
jcortes@pgplegal.com
Senior | Impuestos, tasas y contribuciones
About Juan Nicolás
Lawyer with more than 7 years of experience in tax advisory, domestic and international tax planning, and tax litigation, with experience across the consumer goods, construction, investment funds, pharmaceutical, public sector, family wealth, start-up, and law firm sectors.
Sobre el cliente
«The client means to me the constant challenge to be a better person, a better professional and a better lawyer.» —Juan Nicolás
PROFESSIONAL ACHIEVEMENTS
- Represented a foreign investor with operations throughout Latin America in litigation against the Bogotá Special Administrative Unit of District Cadastre (Unidad Administrativa Especial de Catastro Distrital) regarding the improper assessment of the cadastral value of commercial premises owned by the client within a regional shopping center developed in Bogotá (2022–2024).
- Successfully advised a nationally recognized real estate developer on the renovation of a shopping center in Cartagena, including the analysis of the project's tax implications and the implementation of tax-efficient strategies (2023–2024).
- Conducted tax due diligence reviews for real estate projects developed by an investment fund. Identified tax contingencies and efficiencies for projects located in Bogotá and Medellín (2022–2024).
- Obtained a refund of unduly paid registration tax on behalf of a leading national construction company from the Government of Cundinamarca. The refund amounted to approximately COP 1.5 billion (2023).
- Led the amendment of the Barranquilla Revenue Statute to include mechanisms for financing public infrastructure projects through the advance in-kind payment of municipal and district taxes. Drafted the legal and regulatory framework required to implement the mechanism. Once implemented, this financing structure is expected to facilitate the funding of projects exceeding COP 50 billion (2022–2023).
- Obtained a refund of overpaid unified property tax on behalf of a real estate developer from the Anapoima Treasury Department (Secretaría de Hacienda de Anapoima). The refund amounted to approximately COP 6 billion (2022).
- Advised a real estate developer on the tax implications of the renovation of a regional shopping center in Bogotá, including the identification of tax efficiencies within the framework of the redevelopment project (2022).
PROFESSIONAL EXPERIENCE
- Advising individuals and legal entities on tax matters.
- Consulting on commercial transactions, local taxes, contributions, and tax penalty regimes.
- Representing and assisting clients in proceedings before the Colombian Tax and Customs Authority (DIAN).
- Structuring tax planning strategies for individuals and corporate entities.
- Designing domestic, local, and international tax planning structures for clients across multiple industries.