José Del Castillo

José del Castillo heads the Tax practice area of Osterling Abogados. He is an expert in tax law and specialises, among other fields, in corporate reorganisation and international taxation. He also has significant experience in audit and tax assessment procedures.

He advises an important portfolio of domestic and foreign clients, including mining, insurance, pharmaceutical and real estate companies.

José has been involved in the planning and execution of numerous corporate transactions and specialises in reviewing the tax and regulatory aspects of corporate acquisitions, mergers and restructurings.

In addition, he has significant experience in the resolution of contentious and non-contentious proceedings related to the determination of tax obligations brought before the Tax Court, as well as in the sponsorship of contentious-administrative actions in the judicial sphere.

The Chambers & Partners LatAm guide has distinguished José del Castillo for his “dedication, attention to detail and commitment to clients”.

From 1993 to 2008, he held different positions in the National Superintendence of Customs and Tax Administration – Sunat, among them the head of the Legal Division of the Cusco Regional Intendancy and the head of the Procedural Tax Division of the National Legal Intendancy. In December 2008 he joined Osterling Abogados.

He speaks Spanish and English.




  • Law degree from the University of Lima

  • Postgraduate degree in Tax Law from the Pontificia Universidad Católica del Perú

  • Postgraduate degree in Tax Law from the University of Salamanca



  • Lima Bar Association.

  • Peruvian Institute of Tax Law - IPDT.

  • International Fiscal Association - IFA, Peruvian Group.


José loves to put puzzles together. While he is putting them together, time flies by. He also takes advantage of these moments to listen to music.



Privacy policies

Through this privacy policy, ESTUDIO OSTERLING S.CIVIL DE R.L. (hereinafter, “Osterling Lawyers”), with registered address at Av. Santo Toribio 143, Floor 3, San Isidro, Lima, Peru, describes how it processes personal data obtained through its websites. The personal data subject to processing will be those considered as such in accordance with the provisions of Law No. 29733 and its Regulations (hereinafter “the Law”), and their processing will be carried out on:

  • Contact details of our clients or potential clients who wish to receive information about our services, our events, or who wish to subscribe to newsletters that we may offer.
  • Visitors to our websites.
  • Applicants for job positions or training opportunities.

Osterling Lawyers is the owner of one or more databases containing personal data obtained on our website and therefore acts as the Data Controller and guarantees the appropriate processing in accordance with the principles established in the Law, adopting adequate and sufficient information security measures. Your personal data, according to its purpose, may be included in the databases of “Clients”, “Applicants”, or “Web Users”.

The personal data requested in the contact form is necessary to attend to your inquiries or requests; without them, we will not be able to assist you. Your personal data will be stored indefinitely or until you request their cancellation through the exercise of your ARCO rights.

Personal data we collect

Through our website, we collect the following types of personal data:

  • Identifying data: Name, gender, position, organization, job responsibilities, telephone number, address, email address.
  • Sensitive data: In accordance with labor legislation requirements, we may request sensitive personal data necessary for job applications.
  • Device data: Internet Protocol (IP) address of the computer, unique device identifier (UDID), cookies, and other data linked to a device, as well as data about the use of our websites (Usage Data).


Purpose of Processing

The purposes for which we use personal data, and the legal bases for such processing, are as follows:

  • To respond to inquiries about our services and to address requests and other communications received from our clients and potential clients.
  • In the case of our clients, to execute operations related to the services and manage the contractual relationship so that we can fulfill our obligations.
  • For the correct, adequate, and safe operation of our websites, we use device data.
  • To comply with legal obligations according to the applicable regulatory framework, such as labor regulations, compliance, and other sectoral regulations.

We must inform you that, in order to fulfill the aforementioned purposes, Osterling Lawyers may entrust the processing of your personal data to third-party providers; likewise, we inform you that some of the providers that provide us with services involving the processing of your data are located abroad, which implies the cross-border flow of personal data. Our providers correspond to AWS-Amazon Web Services Inc., a subsidiary of Amazon Com Inc., Microsoft Corporation; Lemontech, and Dropbox, who provide us with cloud storage services and necessary management tools for the contractual relationship and provision of services, and whose servers are located in the United States.

For more information and to exercise your ARCO rights, you can send a communication to our address or email us at

This privacy policy may be updated regularly, which will be notified to our users through the contact means provided and through its publication on our website.