¿Who are we?

We are an independent consultancy firm whose aim is to merge tax advisory with accounting practice and management of enterprises to achieve a comprehensive business advisory service of high added value.

¿What do we want?

To provide our customers with an efficient, high quality, comprehensive service that eliminates the risks of tax contingencies and provides permanent business solutions.

¿What do we do to achieve it?

We work seeking excellence within a policy of engagement and transparency, generating confidence that will allow our customers to focus on what they do best and leave the rest to our professionals.


In Afisca we look for professionals who are willing to take a step further; people who want to exploit their knowledge until they convey how passionate they are about their work and deliver integrated and permanent solutions. We want our employees to develop in an environment that makes them feel at home.

Cecilia Delgado Ratto
Founder and CEO

Our History

We have the direction and supervision of a professional with extensive work experience

1988 - 1996 Teacher of Tax Code, Income Tax Law and Value Added Tax in the Law Faculty of the University of Lima.
1990 Law degree from the University of Lima.
Member of the School of Laywers of Lima.
1991 - 1993 Lawyer at Rubio, Leguía, Normand, Hernández Law Firm.
Thesis Director in the Law Faculty of the University of Lima.
1993 Lawyer at Luis Hernández Berenguel Law Firm
1994 - 2005 Lawyer at Olaechea S.C. Law Firm
1996 Member of the International Fiscal Association (IFA)
2000 - 2005 Partner in charge of the Tax Law Area at Olaechea S.C. Law Firm
2002 - 2005 Vicepresident at the Lex Mundi Conference of Tax Law Practices for Latin America and the Caribbean.
2004 Specialization in International Tax Law in the Catholic University of Peru (PUCP).
Masters in International Taxation in the Universidad of Vigo, Spain.
2004 - 2014 Teacher of Tax Code in the Law Faculty of the University of Lima.
2005 - 2008 Partner in charge of the Tax Law Area at Payet Rey Cauvi Law Firm.
2005 - 2015 Member of the Executive Committee of the Peruvian Institute of Tax Law (IPDT). Held positions as Vocal, Treasurer and Secretary.
2007 Cecilia identifies the need to integrate her experience in tax advisory with knowledge corresponding to different law areas in order to provide an integrated and efficient service that is differentiated for its quality and content.
2008 Cecilia founds Afisca S.A.C., an independent consultancy firm that provides professional advice to natural people and companies in tax, legal, accounting and corporate governance matters.
2013 Representative of Peru as a member of the DeSTaT group, a research consortium founded by the University of Oslo, created with the objective of assessing the legal impact of the new rules of fiscal transparency (including BEPS) in a simple of developing countries and emerging economies (South Africa, Uruguay, Uganda, Colombia, Brazil and Peru).
2015 - 2017 President of the Peruvian Institute of Tax Law (IPDT).
2016 - present Member of the Executive Committee of the International Fiscal Association (IFA).

Our Philosophy

The artist chooses the scenario that motivates him to paint, prepares the necessary materials, interprets nuances through the light that brings out the colours and tries to represent them with the use of technique and imagination to create a work of art. An artist is able to represent an impressionistic landscape with all the colours of a palette, but a good artist can replicate this same landscape with only three colours chosen randomly. In the end, it all comes down to creativity.

Our employees are selected based on their abilities and motivation. They are the ones who collect and prepare the information related to each case, interpret laws through their technical knowledge and apply them creatively without abusing their imagination. A good tax lawyer produces an accurate and practical outcome that solves complex problems.

We want the result of our services to be as valuable and appreciated as a work of art.