Maffalda Lemus

She has been our Tax Partner since 1997 and a member of the Executive Committee of Moore Venezuela / Cifuentes, Lemus & Asociados. In his years of performance, he has provided us with his extensive experience in tax matters, accumulating 31 years of experience in matters of national and municipal taxes, double taxation agreements, business reorganizations, transfer prices and services to family businesses.

He joined the Firm in 1991 and quickly rose to higher positions becoming Manager of the Tax Division. Maffalda is the Associate Director in charge of Human Capital Management and Professional Development, she also actively collaborates with the Marketing and Communications Management.

Professional experience:

He began his professional career in 1989 within the banking sector.

Most relevant activities:

  • Speaker at numerous forums and seminars on national tax matters, organized by union institutions, throughout her career.

  • Postgraduate Professor of Tax Management at ENAHP-IUT.

  • Member of the Tax Committee of Moore Latin America.

Applied studies:

  • Master in Development Management and Leadership, ISEAD Business School, Madrid (2011-2012).

  • Specialization in Tax Law, Universidad Santa María (1996).

  • Bachelor of Fiscal Sciences, mention Income, National School of Administration and Public Finance I.U.T. (1992), first place of his promotion.


  • Spanish

  • English