Gabriela Aguirre Barahona

Gabriela Aguirre

Senior Associate

Gabriela Aguirre is Senior Associate of GarciaBodan at Honduras and member of the firm’s Tax and Corporate and Transactional practices.

She began her legal career at an early stage, collaborating on commercial law matters in various institutions, notably including the School of Civil Engineers of Honduras, which provided her with a strong foundation in regulatory and administrative legal work.

Her practice focuses on tax advisory, tax compliance and regulatory matters, assisting local and multinational clients with income tax (ISR) obligations, indirect taxation, tax incentives and exemptions, as well as ongoing fiscal compliance in Honduras. Gabriela regularly advises on the interpretation and application of tax regulations, including recent reforms, administrative criteria and reporting requirements issued by the Honduran tax authorities.

Gabriela has extensive experience in legal‑administrative matters, supervising and conducting a wide range of legal procedures before governmental, private and autonomous authorities, including tax, regulatory, labor, consumer protection and environmental authorities. She advises companies operating across multiple industries, including manufacturing, call centers, telecommunications, supermarket chains, and food and beverage companies, providing day‑to‑day tax and regulatory support.

Her experience also includes advising clients on sales tax exemptions and tax incentive regimes, supporting business operations and investment structures with tax implications.

Her tax practice is complemented by experience in corporate and regulatory matters, allowing her to provide integrated advice on transactions, restructurings and business operations with tax and compliance considerations.

  • Corporate-Commercial
  • Tax
  • ITR World Tax, Women in Tax Leader, 2026.
  • General Corporate Tax, Rising Star, ITR World Tax, 2024-2026.
  • Tax Controversy, Rising Star, ITR World Tax, 2025-2026.
  • Tax, Legal 500, 2022-2023.
  • Tax counseled for tax payment and exoneration of tax and customs duties for of the largest companies of meat products in Honduras.
  • Tax counseled for tax declaration against Honduran tax authority for one of the biggest supermarkets chains in Honduras.
  • Co-author of the article “Economic Integration in Central America: Challenges in the Face of the War of Fiscal and Customs Incentives” – LexLatin, 2025.
  • Co-author of the article “Digital Financial Regulation in Central America: Progress and Pending Challenges” – LexLatin, 2024.
  • Honduran Bar Association.
  • Member of the Customs and Taxes Committee of the Honduran American Chamber of Commerce.
  • Admitted to practice as Attorney since March 2006.
  • Graduated in Law – Universidad Nacional Autonoma de Honduras (UNAH), 2003.

Languages

  • Spanish

Latest news

Honduras updates the progressive individual income tax (ISR) table for 2026

Honduras updates the progressive individual income tax (ISR) table for 2026

30th Jan 2026
Central Bank of Honduras forecasts sustained economic expansion for 2026

Central Bank of Honduras forecasts sustained economic expansion for 2026

22nd Dec 2025
Nuevo decreto en Honduras

Honduras eases immigration requirements with new decree

23rd Oct 2025