Rodrigo Patiño Ledesma

Doctor of Jurisprudence, Senior Consultant and Lawyer with extensive experience in Tax and Customs matters. He has been Judge and President of the Tax Litigation Court based in Cuenca, from 1993 to the beginning of 2019. Diploma in Economic Training program at INCAE Business School, Costa Rica.

He obtained his Juris Doctor and Attorney degree from Universidad Catolica de Cuenca, he obtained a post graduate Certificate from   INCAE in Costa Rica in the Economic training program, 1990. He has been a Judge and President of the Tax Litigation Court, based in Cuenca, since its creation in 1993 until the beginning of 2019.

He has been professor of postgraduate degrees in Master of Tax Legislation at the Faculties of Law and Administration of the University of Cuenca and of the Faculty of Law of the Catholic University Santiago de Guayaquil; Master in Business Taxation at the Faculties of Administration of the Universidad del Azuay and the Universidad del Pacífico; Instructor of the School of the Judicial Function Training of Judges and Notaries.

Previously, he was Director General of the Austro of the Ministry of Finance (1988-1992). He is a Member of the Ecuadorian Institute of Tax Law and has integrated its Board of Directors in the periods 2005 to 2009.

He has several published books on taxation matters, many of them used as Class Textbooks in several Universities, including:

 Lexico Juridico Tributario (Co-authorship). 1st. edition, 1996. Latin American Development Corporation; 2nd. University of Cuenca edition, 2009.

Principios del Derecho Tributario y Regimen Tributario Administrativo. 1st. edition, Private Technical University of Loja, 2004; 2nd. Edition, Universidad del Azuay, 2013.

Derecho procesal Tributario. Loja Private Technical University, 2005.

Speaker and Rapporteur at the Ecuadorian Tax Law Conference (2004, 2005, 2007, 2008 and 2009). Speaker at various local, national and international forums on Tax Law.

Practice Areas



Spanish, English

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