Núñez, L. Marcelo


+54 11 4114-3060

Spanish - English - French

Luis Marcelo Núñez - PAGBAM - Partner


Marcelo Nuñez is a Tax Law specialist, and has broad experience in dealing with complex tax claims and litigation cases before the Argentine Supreme Court, the Tax Court, federal and local courts, and before administrative entities and provincial courts.


Mr. Nuñez graduated from the Universidad de Buenos Aires in 1993 and received his Specialist in Tax Law degree from the Universidad de Buenos Aires in 2001.

Between 1998 and 1999, he completed a program on International Law at the University of California (Davis), United States of America.

Academic & Professional Experience

L. Marcelo Nuñez joined PAGBAM in 1999 and he was made Partner in 2007. From 1994 to 1999, he worked as legal counsel at PriceWaterhouseCoopers in Argentina.

Mr. Nuñez is a Professor of Public Finance and Tax Law at the University of Buenos Aires Law School and Professor of Tax Law at the University of San Andrés for the course of Master in Business Law. He is also Professor of Tax Procedural Law at the University de Buenos Aires Law School for the Master of Tax Law.

He is coauthor of the books “Régimen tributario argentino” (Abeledo Perrot, 2010) and “Dogmática Tributaria” (Ad-Hoc, 2013) and has authored other publications on tax matters.

Mr. Nuñez was appointed as an active member of the Argentine Association of Fiscal Studies in 2008.

He has been included in the list of Leading Individuals of Argentina in Chambers Global and in Chambers Latin America. He has also been included in the Guide to the World’s Leading Tax Advisers and the Law Firm Tax 100 of the Tax Directors Handbook.

Admissions & Affiliations

He is a member of the Bar Association of the City of Buenos Aires and the Bar Association of San Isidro.

Subscribe to our Newsletter

Stay updated by receiving our Legal News Alert that will provide you, in a quick and simple way,
with the latest regulatory changes as well as the most relevant news.


* indicates required
I hereby give my free and informed consent for the collection, processing, storage and/or use of my personal data (the "Personal Data") by Pérez Alati, Grondona, Benites & Arntsen. I understand that all assignment and/or transfer of my Personal Data will be made in full compliance with Law No. 25,326 and complementary regulations. The delivery of my Personal Data is voluntary. I understand that, as the owner of the Personal Data, I have the right to exercise, free of charge, the right of access, rectification or deletion of my Personal Data pursuant to Section 14, subsection 3 of Law No. 25,326 (as amended), by communicating to the following e-mail address The AGENCY FOR ACCESS TO PUBLIC INFORMATION, Control Body of Law No. 25,326, has the power to deal with complaints and claims filed by those affected in theirs right due to breach of the Personal Data legislation in force.
You must fill the checkbox to suscribe.