Adrián Torrealba Navas


Member of the Costa Rican Bar Association since 1987.

Founder & Partner of the Tax Department of Facio & Cañas, FaycaTax since 1997.

Phone number: (506) 2105-3609 / (506) 2221-2333 Fax: (506) 2105-3610


Member of the Editorial Board of the Revista Euroamericana de Derecho Tributario (Euro American Tax Law Magazine).

Member of the International Fiscal Association (IFA)

Founder and President of the Center of Tax Studies (CET)

Vice-president of the Costa Rican Institute for Tax Studies (ICEF)

Director and profesor of Tax Advising Specialization Course at FUNDEPOS University.

Former Director of the Tax Advising Master’s Program at the Universidad Latinoamericana de Ciencia y Tecnología (ULACIT)

Tax Law and Fiscal Consulting Professor for the Master’s Program, ULACIT.

Financial and Tax Law Professor for the Public Law Graduate Degree Program for the School of Law at Universidad de Costa Rica.

Coordinator of the Tax Commission of the Colegio de Abogados of Costa Rica (Costa Rican Attorneys Bar), (2014-  )

Professor of Tax Law Course for Judicial Staff at Costa Rica’s Judicial School, October-December (2008).

Director of the General Tax Authority. Ministry of Finance, (2000 - 2003).

Consultant for the Municipality of San José for an Integral Tax Reform proposal for municipal taxes (1999-2000).

Founder and current member of the Tax Law Department. Bufete Facio & Cañas (FAYCATAX). (1997 -  )

Consultant for the Ministry of Finance during the creation of the Tax Justice Bill (1995).


Constitutional Law and Political Science Specialist. Center of Constitutional Studies. Madrid.

Finance and Tax Law Specialist. Università di Pisa (University of Pisa).

Doctor in Finance and Tax Law. Universidad Complutense de Madrid

Licentiate in Law. University of Costa Rica

“Derecho Tributario. Parte General. Tomo I: Principios Generales y Derecho Tributario Material” (Tax Law. General Part. Volume I: General Principles and Material Tax Law) (Editorial Jurídica Intercontinental, 2009), Volume II: “Derecho tributario formal” (Formal Tax Law), and Volume III: “Derecho tributario sancionador”

“La Hacienda Municipal en Costa Rica: reflexiones para una reforma” (The Municipal Treasury in Costa Rica: Analysis for Reform) (Editorial Universidad de Costa Rica, 2004)

“La Imposición sobre la Renta en Costa Rica” (Income Tax in Costa Rica) (2003), with a second edition in 2009, edited by the Judiciary School),

Author of the following books:  “Reforma Tributaria y Fiscalidad Internacional” (Tax Reform and International Tax Policy) (2003)

“Administración Tributaria” (Tax Administration) (2003)

Spanish - English and Italian

Tax Law

Constitutional Law