Mariela Hernández
Mariela Hernández
Tax, Litigation and Arbitration, Public and Regulatory
Mariela Hernández
Partner Tax, Energy and Natural Resources, Dispute Resolution, Regulatory and Goverment Affairs
T. +506 4000 1141
mhernandez@ecija.com
Mariela Hernández
Partner Tax, Energy and Natural Resources, Dispute Resolution, Regulatory and Goverment Affairs
T. +506 4000 1141
mhernandez@ecija.com
Mariela is a partner in the Tax Law, Dispute Resolution: Litigation and Arbitration and Public and Regulatory Administration practice areas of ECIJA Costa Rica.
She began her professional career as Legal Advisor to the Office of the Minister of Economy, Industry and Trade, so she actively participated in numerous international and local forums in matters of regional economic integration, industrial regulation and Consumer Law.
She has provided her specialised legal advisory services to hotels, construction companies, and electricity, agro-industrial, chemical and food companies.
She has extensive experience in administrative proceedings and has been a lecturer at the postgraduate level in Law and a thesis advisor at the University of Costa Rica.
She holds an LLM in Law (LLM) from Georgetown University, a B.A. with honours in Law and Notary Public from the University of Costa Rica, and is a member of the Costa Rica Bar Association, the Worldwide Association of Notable Alumni, and the International Fiscal Association (IFA).
Mariela speaks Spanish and English.
“Mariela Hernández provides in-depth legal advice as well as strong legal representation and follow-up support.” Chambers, Latam 2025.
“Department head Mariela Hernández of ECIJA is regularly instructed to act on a broad array of tax mandates, including VAT, tax planning and income taxation.” Chambers, Latam 2025.
“Mariela Hernández provides litigation expertise.” Legal 500, Latam 2025.
“It is definitely a team that show very good coordination between themselves and complement each other very well. Within the team, I would like to highlight the extensive knowledge and professionalism of Mariela Hernández.” Legal 500, Latam 2025.
Mariela Hernández has a lot of experience and knowledge in her area, which makes her very valuable as an advisor. Always available and willing to collaborate.” Legal 500, Latam 2025.
“The team is headed by experienced litigator Mariela Hernández, who assists clients with tax adjustments and the annulment of fines on administrative contracts. Associate Alonso López brings extensive public law experience.” Legal 500, Latam 2025.
“My direct contact is with Mariela Hernández, who, I consider a high-level professional lawyer, specialized in tax issues, but who also provides a more general perspective of the legal or business case that is submitted for her analysis.” Legal 500, Latam 2025.
“The team is headed by experienced litigator Mariela Hrnández, who assits clients with tax adjustments and the annulment of fines on administrative contracts.” Legal 500, Latam 2024.
“Mariela Hernández´knowledge of tax matters is incredible.” Legal 500, Latam 2024.
“Department head Mariela Hernández of ECIJA is regularly instructed to act on a broad array of tax mandates, including VAT, tax planning and income taxation.” Chambers, Latam 2024.