{"id":17842,"date":"2026-08-27T09:15:16","date_gmt":"2026-08-27T09:15:16","guid":{"rendered":"https:\/\/central-law.com\/?post_type=ocean_portfolio&#038;p=17842"},"modified":"2026-08-27T09:20:35","modified_gmt":"2026-08-27T09:20:35","slug":"jose-pablo-gonzalez-espinoza","status":"publish","type":"ocean_portfolio","link":"https:\/\/central-law.com\/en\/portfolio\/jose-pablo-gonzalez-espinoza\/","title":{"rendered":"Jos\u00e9 Pablo Gonz\u00e1lez Espinoza"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"17842\" class=\"elementor elementor-17842 elementor-17841\" data-elementor-post-type=\"ocean_portfolio\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-890d19d elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"890d19d\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2558ed3\" data-id=\"2558ed3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a2bbee1 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"a2bbee1\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1308\" height=\"1536\" src=\"https:\/\/central-law.com\/wp-content\/uploads\/2026\/08\/Jose-pablo-1308x1536.png\" class=\"attachment-1536x1536 size-1536x1536 wp-image-17847\" alt=\"\" srcset=\"https:\/\/central-law.com\/wp-content\/uploads\/2026\/08\/Jose-pablo-1308x1536.png 1308w, https:\/\/central-law.com\/wp-content\/uploads\/2026\/08\/Jose-pablo-255x300.png 255w, https:\/\/central-law.com\/wp-content\/uploads\/2026\/08\/Jose-pablo-872x1024.png 872w, https:\/\/central-law.com\/wp-content\/uploads\/2026\/08\/Jose-pablo-768x902.png 768w, https:\/\/central-law.com\/wp-content\/uploads\/2026\/08\/Jose-pablo-1744x2048.png 1744w\" sizes=\"(max-width: 1308px) 100vw, 1308px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f4585ee\" data-id=\"f4585ee\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c9f46f3 elementor-tabs-view-horizontal elementor-widget elementor-widget-tabs\" data-id=\"c9f46f3\" data-element_type=\"widget\" data-widget_type=\"tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-tabs\">\n\t\t\t<div class=\"elementor-tabs-wrapper\" role=\"tablist\" >\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-2111\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-2111\" aria-expanded=\"false\">General<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"elementor-tabs-content-wrapper\" role=\"tablist\" aria-orientation=\"vertical\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-2111\" aria-expanded=\"false\">General<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2111\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-2111\" tabindex=\"0\" hidden=\"false\"><h1><span style=\"color: #003e7e; font-family: Jura; font-size: 23px; font-weight: bold;\">Jos\u00e9 Pablo Gonz\u00e1lez Espinoza <\/span><\/h1><h1><span style=\"color: #4a4a4a; font-family: Raleway;\"><span style=\"font-size: 14px; font-weight: 400;\">Jos\u00e9 Pablo Gonz\u00e1lez Espinoza is of counsel at <a href=\"https:\/\/central-law.com\/en\/portfolio\/central-law-costa-rica\/\">CENTRAL LAW in Costa Rica<\/a>, a tax and business <br \/>attorney with more than 20 years of experience in taxation, transfer pricing, corporate and <br \/>transactional advisory, and the representation of taxpayers before tax authorities and <br \/>administrative courts. He advises clients on tax planning, tax compliance, and the structuring of <br \/>domestic and cross-border transactions.<br \/><br \/>He earned his Law degree with honors from the University of Costa Rica. He holds a Specialist <br \/>degree and an Advanced Studies Diploma (Pre-Doctorate, DEA) in Tax Law from the University <br \/>of Castilla-La Mancha, Toledo, Spain, and a Master of Laws (LL.M.) in International Taxation <br \/>from the University of Florida, Gainesville, USA.<br \/><br \/>Member of the Board of Directors Costa Rican Institute of Fiscal Studies (ICEF): Costa Rican <br \/>chapter of the International Fiscal Association (IFA). Active member of the Costa Rican Bar <br \/>Association and member of Member of its Commission on Uniform Law for International <br \/>Transactions.<\/span><\/span><\/h1><div>\u00a0<\/div><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f331f30 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f331f30\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-c595f11\" data-id=\"c595f11\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43b57ae elementor-widget elementor-widget-heading\" data-id=\"43b57ae\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Practice Areas<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c1c197 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"3c1c197\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/central-law.com\/en\/practice-area\/tax\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tax Law  <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/central-law.com\/en\/practice-area\/tax\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">International Tax<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/central-law.com\/en\/practice-area\/corporate-law\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Corporate and Business Law  <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/central-law.com\/en\/practice-area\/mergers-and-acquisitions\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Mergers and Acquisitions (M&amp;A)  <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/central-law.com\/en\/practice-area\/tax\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tax Planning <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/central-law.com\/en\/practice-area\/tax\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tax Litigation and Controversy  <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/central-law.com\/en\/practice-area\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Advising on Domestic and Cross-Border Transactions <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/central-law.com\/en\/practice-area\/tax\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tax and Regulatory Compliance<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3961f78\" data-id=\"3961f78\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a844f2 elementor-widget elementor-widget-heading\" data-id=\"1a844f2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contact<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a447513 elementor-widget elementor-widget-text-editor\" data-id=\"a447513\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><img decoding=\"async\" src=\"https:\/\/central-law.com\/wp-content\/uploads\/2018\/04\/icono-lugar.png\" width=\"25\" height=\"25\" \/> <a href=\"https:\/\/central-law.com\/portfolio\/central-law-costa-rica\/\">Costa Rica<\/a><\/p><p><img decoding=\"async\" src=\"https:\/\/central-law.com\/wp-content\/uploads\/2018\/04\/icono-tel.png\" width=\"25\" height=\"25\" \/><a href=\"tel: +506 2224-7800\"> +506 2224-7800<\/a><\/p><p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/central-law.com\/wp-content\/uploads\/2018\/04\/icono-mail.png\" width=\"25\" height=\"25\" \/><a href=\"mailto:info@central-law.com\"> info@central-law.com<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>General General Jos\u00e9 Pablo Gonz\u00e1lez Espinoza Jos\u00e9 Pablo Gonz\u00e1lez Espinoza is of counsel at CENTRAL LAW in Costa Rica, a tax and business attorney with more than 20 years of experience in taxation, transfer pricing, corporate and transactional advisory, and the representation of taxpayers before tax authorities and administrative courts. He advises clients on tax [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":17847,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","ofc_meta_disable_footer_callout":"","ofc_meta_callout_button_url":"","ofc_meta_callout_button_txt":"","ofc_meta_callout_text":"","ofc_enable_fullscreen":"disable","ofc_fullscreen_speed":0,"ofc_fullscreen_nav":"enable","ofc_fullscreen_nav_pos":"right","ofc_fullscreen_nav_color":"","ofc_fullscreen_nav_tooltip_color":"","ofc_fullscreen_responsive":0,"osh_disable_topbar_sticky":"default","osh_disable_header_sticky":"default","osh_sticky_header_style":"default","osh_sticky_header_effect":"","osh_custom_sticky_logo":0,"osh_custom_retina_sticky_logo":0,"osh_custom_sticky_logo_height":0,"osh_background_color":"","osh_links_color":"","osh_links_hover_color":"","osh_links_active_color":"","osh_links_bg_color":"","osh_links_hover_bg_color":"","osh_links_active_bg_color":"","osh_menu_social_links_color":"","osh_menu_social_hover_links_color":"","op_external_url":"","op_external_url_target":"self","op_portfolio_post_thubnail_type":"image","op_portfolio_post_oembed":"","op_portfolio_post_self_hosted_media":"","op_portfolio_post_video_embed":"","footnotes":""},"ocean_portfolio_category":[9],"ocean_portfolio_tag":[],"class_list":["post-17842","ocean_portfolio","type-ocean_portfolio","status-publish","has-post-thumbnail","hentry","ocean_portfolio_category-costa-rica","entry","has-media"],"_links":{"self":[{"href":"https:\/\/central-law.com\/en\/wp-json\/wp\/v2\/ocean_portfolio\/17842","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/central-law.com\/en\/wp-json\/wp\/v2\/ocean_portfolio"}],"about":[{"href":"https:\/\/central-law.com\/en\/wp-json\/wp\/v2\/types\/ocean_portfolio"}],"author":[{"embeddable":true,"href":"https:\/\/central-law.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/central-law.com\/en\/wp-json\/wp\/v2\/comments?post=17842"}],"version-history":[{"count":8,"href":"https:\/\/central-law.com\/en\/wp-json\/wp\/v2\/ocean_portfolio\/17842\/revisions"}],"predecess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