Rainer Carrillo


Professional Experience

Rainer specializes in Tax Law, with special emphasis on tax auditing and preparation of strategies on tax procedure, both administrative level (SUNAT and the Tax Court) and judicial. In the same way, Rainer advises national and foreign companies in matters of customs and foreign trade.

Previously, Rainer has been an assistant at Benites, Forno & Ugaz; as well as, legal advisor of the Odebrecht Group and H2Olmos.



Pontificia Universidad Católica del Perú
Bachelor’s degree (2012).
Pontificia Universidad Católica del Perú
Master in Business Law with mention in Business Management (2020).

Specialization Studies

Asociación de Exportadores - ADEX
Diploma in International Trade Management (2018).

Academic Experience

Assistant to the Commercial and Tax Legislation course at the San Ignacio de Loyola Institute.


Member of the Civil Association Law and Society (2009-2011).
Director of the Economy and Financing Commission of the Civil Association Law and Society (2010).


On May 3rd, DLA Piper Peru organized a tax webinar with our associate Rainer Carrillo in which he talked about the main scope of the companies’ obligation to present the Final Beneficiary Report to SUNAT if they have obtained income greater than PEN 1' 380,000.00
Watch it here>>
“Relevant fiscal legal aspects in M&A operations” The Civil Law and Society Association presented the "I International Congress on Corporate, Business and Financial Law" that took place on November 16, 17, 18 and 19, 2021.
More info here>>
Tax Associates Rainer Carrillo and Sheila Espinal participated in the XXIII TRAINING COURSE ON TAX MATTERS organized by The Civil Law & Society Association on the 4th and 6th of August.
More information here>>


“Are the expenses for subsidies in favor of personnel who carry out pre-professional or professional practices in a company deductible, even when they have not been effectively paid?” IUS 360 ° - August, 2013.
“Compliance with the "payment" requirement for the Exceptional Update of Tax Debts (Law No. 30230), with regard to recent pronouncements by SUNAT and the Tax Court.” IUS 360 ° - October, 2014.