Attorney at Law

Dra. Florencia Capelli

Florencia Capelli is a member of the Public Law and Tax Law team. Her practice spans the design of Administrative Law and Tax Law lawsuit strategies and tactics to anticipate potential solutions to clients’ conflicts. Furthermore, she advises individuals and companies, both domestic and international, in tax aspects applicable to their activity.


Florencia has experience in providing tax advice to clients, as well as in administrative and tax procedures before the Internal Revenue Office (Dirección General Impositiva) and the Social Welfare Bank (Banco de Previsión Social).

She provides support to clients in order to obtain fiscal residence certificates and adopt tax options that best suit their interests.

She has experience in the preparation and drafting of legal writs, including legal opinions in the field of Public Law, administrative appeals, actions for annulment, constitutional challenge actions, among others.

Furthermore, she actively participates in the follow-up and management of administrative and jurisdictional actions.


• She is currently taking a Master’s Degree in Taxation at the School of Economics and Administration of the Universidad de la República.
• Attorney at Law, School of Law and Social Sciences, Universidad Católica del Uruguay. Distinguished for her outstanding academic performance.
• Graduate of the Uruguayan Free-Trade Zone Regime specialization course offered by the Jacksonville Training Center (Centro de Capacitación Jacksonville) of Fundación Zonamerica.

Academic Activity

• She attended different seminars given by the Uruguayan Tax Studies Institute (Instituto Uruguayo de Estudios Tributarios).


Coauthor of academic articles in the field of Tax Law, among which the following are noteworthy:

• “El derecho a la duración razonable del procedimiento administrativo y su incidencia en los procedimientos en los que la administración tributaria persigue el cobro de recargos por mora” (CADE Journal, as coauthor).
• “Clausura tributaria de empresas o establecimientos comerciales. Análisis de algunos aspectos del régimen jurídico vigente” (CADE Journal, as coauthor).
• “Conjunto económico y unidad económico-administrativa en materia tributaria: un problema de calificación jurídica con importantes repercusiones prácticas” (CADE Journal, as coauthor).