Senior associate

Erika Bañuelos

Erika Bañuelos has been a member of FERRERE's Paraguay office since 2015 and leads the firm's tax and customs practice in Asunción.

She advises on corporate restructurings, investments in the country, and day-to-day queries raised by clients seeking to optimize the tax impact of their operations in the country. In addition, she assists clients with tax, customs and judicial authorities in administrative and contentious administrative matters.

Her previous professional experience includes participating as a litigator against the tax administration in emblematic tax refund cases.

She complements her professional practice by teaching the subject "Legal Regime of Companies" at the School of Administration of Universidad Nacional de Asuncion. She is also the IBFD correspondent in Paraguay and writes technical articles on tax matters nationally and internationally.

She is a lawyer and notary who graduated with honors from Universidad Nacional de Asuncion. Erika holds an LLM in International and European Tax Law, specializing in customs law and international trade, from Maastricht University in the Netherlands.

She has been ranked as "Associate to watch" by the prestigious firm Chambers & Partners since its 2019 edition. She is described as well prepared and with recognized experience. They also praise her intelligence, attention to detail and understanding of business needs. In 2017 and 2018 she was recognized by Legal 500 as "Next generation lawyer." They highlight her excellent academic background combined with years of experience and professionalism. Since 2019 she has been recognized as "Rising star" by Legal 500.


- Bar Association of Paraguay
- International Bar Association (IBA)
- International Fiscal Association (IFA)

  • Attorney, National University of Asuncion, 2007. 
  • Public Notary, National University of Asuncion, 2008.
  • Tax Specialist, the American University, 2009.
  • Diploma in Taxation, Inter-American Center of Tax Administrations and the External University of Colombia, 2013.
  • Specialist in Administrative Law, University of Salamanca, 2014.
  • Specialist in Tax Fraud and Money Laundering, University of Castilla – La Mancha, 2015.
  • Master in International and European Tax Law, with specialization in customs law and international trade –Maastricht University (Netherlands), 2021.

"She is a very intelligent lawyer who is very detailed with her work."

Chambers Latin America / Tax / 2020

Next Generation Lawyer

Legal 500 / Tax

Paraguay increases the minimum amount required to obtain tax exemptions under Law No. 60/90

The Presidential Decree affects the provisions of Law No. 60/90.


FERRERE advises on Paraguay’s first Free Trade Zone for services

Historic agreement between the Government of Paraguay and Terminal Occidental S.A.


FERRERE recognized in ITR Americas Awards 2022

The firm garnered four recognitions in its three jurisdictions.


FERRERE is once again recognized by World Tax

The specialized publication also recognized five of its practitioners.


Nine FERRERE nominations for ITR Americas Tax Awards 2022

Including one regional, two individual, and six for the three jurisdictions in which the firm has a presence: Bolivia, Paraguay and Uruguay.

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