Luis Miguel Sambuceti

Senior Associate

Professional Experience

Luis Miguel serves as a tax advisor and assists a variety of organizations on tax planning. He supports clients in procedures and regular tax consultancy mainly in the real estate, construction and infrastructure industries.

Previously, he has worked as an associate attorney at Hernández & Maury and as a Manager in the Business Tax Advisory area at EY Lima.

Within the tax legal advice, it is worth highlighting some projects in which Luis Miguel has been involved, such as the preparation of the EPC contract as part of the fiber optic backbone construction project, the tax planning of Bodytech Peru, such as part of the regional reorganization of the Inverdesa Colombia group, sale of Cine Papaya Holdings, tax planning of the Tecsup Group, among others.



Maastricht University International & European Tax Law
LL.M (2015 – 2016).
Pontificia Universidad Católica del Perú
Lawyer (2010).

Academic Experience

Professor of the Income Tax course at the University of Piura - Term 2014- II.
Professor of the Commercial and Tax Legislation course at Instituto San Ignacio de Loyola (2012-2013).
Assistant to the Chair of the Business Law course at Pontificia Universidad Católica del Perú.


Ius Et Veritas – Civil Association.

News / Insight

Luis Miguel Sambuceti Rubio, Senior Associate of the Tax area, comments for SE Semana Económica about the new tax regulations that apply to Participation Association contracts. April 4, 2022
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Luis Miguel Sambuceti Rubio, senior associate of the tax area, comments on the changes related to the use of average payment methods in Foreign Trade operations for SE Semana Económica.
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Associate, Luis Miguel Sambucetti, gave his opinion in SE Semana Económica, in relation to the non-application of fines and interest regarding the tax obligations generated in the framework of joint venture contracts.


“The Legal 500: Private Clients Peru – Country Comparative Guide 2022” By DLA Piper Peru Private Clients team: Partners Fernando Lanfranco and Erik Lind along with Senior associate Luis Miguel Sambuceti and junior associate Sandra Escudero-Whu. The Legal 500.
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