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Sandra Viviana
Africano F.

vafricano@pgplegal.com
Director | Impuestos, tasas y contribuciones
About Sandra Viviana

Director of the Tax Law department with over 12 years of experience in territorial, national, and international tax planning and litigation, structuring business and cross-border transactions in fiscal and foreign exchange matters, as well as in wealth, succession, and family structuring, developed in the construction, education, religious and non-profit entities, healthcare, medical, pharmaceutical, commercial, industrial sectors, and law firms.

Sobre el cliente

«The customer and the satisfaction of their needs represent the focus of our daily training, updating, and professional development.» —Sandra Viviana

    ACHIEVEMENTS

    • Annulment of administrative acts through which the Municipality of Chía denied the refund of an overpayment for urban delineation tax, due to the partial renunciation of executing the construction license (2024).
    • Reduction of the higher value of income and complementary taxes for a Non-Profit Entity in a tax audit process, mainly questioning the reinvestment of the entity's net benefit or surplus (2024).
    • Legal advice and representation in a lawsuit against the Special Administrative Unit of Cadastre for the improper and disproportionate valuation of commercial premises in a shopping center, owned by a Latin American business group (2024).
    • Wealth, succession, and family structuring for individuals, enabling a family organization aligned with the client’s needs and desires, along with tax efficiency (2024).
    • Legal support for an investment fund in structuring a multi-use real estate project in a key sector of Medellín, aimed at establishing and mitigating fiscal effects, and regulating contractual relationships with various parties, including the hotel operator for tax purposes (2023).
    • Annulment of acts denying a refund request for the funeral services tax in the Municipality of Los Patios (Norte de Santander) (2023).
    • Structuring the sale of representative properties of a company for the acquisition of a renowned university, to minimize the tax impact for the parties involved (2022).
    • Participant in the tax law team that compiled and analyzed the Tax Code for PwC Colombia.
    • Refund of overpayment for unified property tax in the Municipality of Anapoima.

    EXPERIENCE

    • Legal and tax advisory for the development of national and cross-border business and transactions of various types.
    • Legal and tax advisory to different commercial and corporate structures.
    • Personal and family budget organization.
    • Development of wealth and family planning strategies.

    EDUCATION

    • Pursuing a Master’s in International Law with an emphasis on Business Law from Universidad Externado de Colombia and Université Panthéon-Assas Paris II.
    • 2019. Specialist in International Tax Law from Universidad Externado de Colombia.
    • 2017. Specialist in Tax Law from Universidad Externado de Colombia.
    • 2013. Law degree from Universidad del Rosario.

    ACTIVITIES

    • Professor in the Tax Law module within the Real Estate Legal Management course. Universidad del Rosario, 2023 and 2024.
    • Adjunct Professor of Tax Law in the Faculty of Commercial Engineering at Universidad de Ciencias Aplicadas y Ambientales, 2019-2020.
    • Co-author of the Tax Code for PricewaterhouseCoopers, 2016 and 2017 editions.
    • Researcher for the book "Critical Studies of Tax Jurisprudence, Volume II," Colombian Institute of Tax Law, 2012.
    • Researcher in the Tax Law Department at Universidad del Rosario on topics related to double taxation treaties, under the direction of Dr. Esperanza Buitrago Díaz, 2012.
    • Teaching assistant for the Tax Law course, Universidad del Rosario, 2012.
    • Researcher for the book "The Rights of Women in the Jurisprudence of the Colombian Constitutional Court 2005-2009," a study by Universidad del Rosario supported by the Presidency of the Republic and the Presidential Council for Women’s Equity, 2011.

    RECOGNITIONS

    • Recognition in "Legal 500 Latin America" for the Tax Law team in Band 5, 2025.
    • Recognition in "Legal 500 Latin America" for the Tax Law team in Band 4, 2023-2024.
    • Recognition in "Leaders League" for the Tax Law team, 2022.

    • French.
    • La reforma tributaria recicla incentivos para saldar deudas. Diario: Asuntos Legales, 2021.
    • Alcances del informe de la comisión de expertos en materia tributaria. Diario Legis, 2021.
    • Principales novedades en tributación nacional y en Bogotá para el 2021. Business Mail, AmCham, 2021.
    • Beneficios tributarios por donaciones en tiempos del Covid-19. Diario: Asuntos Legales, 2020.