Born in Rocha, Uruguay, in 1975. Educated at Universidad de la República (Uruguay), earned his degree as attorney in 2000. Obtained a diploma in international law at the Academy of American and international law sponsored by the Southwestern Institute for International and Comparative Law. Associate professor of taxes at Universidad ORT and professor in the Executive Programme at the same university. He has co-authored four books on tax matters: El Fideicomiso. Aspectos legales, tributarios y contables (Trusts. Legal, tax and accounting aspects); El contribuyente frente a la Inspección Fiscal (Taxpayers Facing Tax Inspections); Carta de Derechos del contribuyente (The Taxpayer’s Bill of Rights) and Conjuntos económicos. Enfoque Tributario (Economic groups. Tax focus). Member of the Uruguayan Tax Studies Institute. Speaks Spanish and English.