Luis Hernández

(The following information was supplied by the firm)
Practice areas


  • Pontifical Catholic University of Peru, 1967.
  • Graduate School of the Pontificia Universidad Católica del Perú, Master in Civil Law, 1989.


  • Hernández & Cía. Lawyers (1992 – To date).
  • Estudio Rubio, Leguía, Normand, Hernández y Asociados (1980 – 1991).
  • Olaechea Study (1969 – 1979).
  • General Rapporteur and Chairman of Resolution Committees in various National Tax Law Conferences and National Tax Conferences.
  • Former President of the Peruvian Institute of Tax Law, of the International Fiscal Association (IFA) Grupo Peruano and of the Latin American Institute of Tax Law.
  • Lecturer in various national and international forums on tax matters.


  • Principal Professor of Tax Code at the Pontifical Catholic University of Peru (1974 – To date).
  • Professor of the Master’s Degree in Tax Law at the Pontificia Universidad Católica del Perú (2006 – 2007).
  • Professor in the Master’s Degree in Taxation and Fiscal Policy at the University of Lima (2001).
  • Professor of Taxation I of the Finance and Business Law Program for Lawyers at ESAN – Higher School of Business Administration (2000).


  • The most prestigious international publications (International Tax Review, Chambers & Partners and PLC Which Lawyer Legal 500 and Latin Lawyer) annually mention Luis Hernández Berenguel as one of the most prominent and recognized tax experts in Peru.
  • In the 2008, 2009 and 2011 editions, International Tax Review awarded Hernández & Cía. Lawyers such as Peru Tax Firm of the Year (Tax Study of the Year in Peru), within the recognition of the best tax firms in the world.


  • Lima Bar Association. – Member of the Peruvian Institute of Tax Law.
  • Member of the International Fiscal Association.
  • Member of the Spanish Association of Financial Law.
  • Member of the Peruvian Association of Maritime and Commercial Law.
  • Member of the Peruvian Institute of Mining and Petroleum Law.
  • Member of the Tax Law Advisory Commission of the Lima Bar Association.


  • Spanish and English.

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