Espino Nieto

Espino Nieto is a law firm with more than six decades of experience, recognized for its technical excellence, strategic vision, and deep knowledge of the regional business environment. Its corporate practice includes structuring and obtaining tax incentives in El Salvador, providing comprehensive advice to domestic and foreign companies interested in taking advantage of the benefits provided by Salvadoran legislation to promote investment, exports, and innovation. Our advice combines knowledge of the local economic environment with solid experience in special investment regimes, allowing our clients to optimize the competitiveness of their operations.

• In the industrial sector, the firm advises on the incorporation, registration, and operation of companies under Free Trade Zone and Active Processing Zone (APZ) regimes, ranging from obtaining authorizations from the Ministry of Economy to structuring import and export processes under these regimes.

• For the service sector, Espino Nieto specializes in the application of the International Services Law, as well as legal assistance in obtaining tourism incentives and structuring companies dedicated to energy generation and commercialization, advising on eligibility assessment, obtaining tax benefits, and regulatory compliance with the competent authorities.

• Likewise, the firm supports innovative companies focused on technological development and manufacturing, including those dedicated to software, hardware, and smart energy solutions, orienting their legal and tax structure toward schemes that promote investment, research, and technological export.

Espino Nieto offers legal solutions that drive long-term business development. Its specialization covers the following areas of law:

• Corporate and transactional law, including mergers and acquisitions
• Banking and stock market law, advising on structuring, syndicated loans, issuances, and tokenizations
• Real estate, construction, and infrastructure projects in all phases
• Intellectual property, technology, and life sciences
• Legal and tax structuring of transactions with tax incentives.