María Paula Garat Delgado

Attorney-at-Law - Partner

María Paula Garat Delgado

Attorney-at-Law - Partner


She is in charge of the Public Law Department of the Firm, leading the team of advice and litigation in areas of Constitutional, Administrative and Tax Law.

Represents national clients and multinational companies in administrative and fiscal procedures, constitutional processes, tenders and other public contracts.

Her main area of ​​practice is also corporate, regulatory and fiscal advice, providing a comprehensive legal analysis and addressing the regulatory issues applicable to each sector of activity.  


She has wide experience in the analysis and corporate, regulatory and tax advice, especially in the practical application of tax provisions, providing assistance to the client in the relationship with the Tax Administration and other organs of the State.

She has represented clients in administrative and tax proceedings, in defense of competition, sanctioning procedures, among other proceedings against the State. She has successfully processed several cases before the Administrative Litigation Tribunal, the Supreme Court of Justice and other Courts, and has participated in arbitration proceedings.

She also has extensive experience in regulatory advice to clients operating in various markets, in bidding processes, state purchases and contracts with the State, in the public-private relationship, and in the contractual development with the Administration.

She actively advises companies in the drafting and negotiation of contracts of various kinds. Has successfully concluded multiple commercial agreements of high importance, between national and foreign entities. Also has participated in due diligence processes and has advised multiple foreign companies in their installation in Uruguay.  

Expertise areas:

Her main areas of specialization are Constitutional and Fiscal Law. She specializes in advising and representing the client in constitutional processes and administrative procedures, mainly unconstitutional actions, administrative hearings and appeals, contentious-administrative proceedings before the Administrative Litigation Tribunal, and reparatory proceedings against the State.

She also specializes in the analysis and practical application of constitutional, regulatory and fiscal regulations, advising clients of various sectors of activity, and in the defense of the taxpayer before the different tax procedures.

Education and academic activities:

-PhD in Law, Faculty of Law of the University of Seville, Spain. Distinguished with the maximum qualification of “Excellent cum laude”.

-Master in Constitutional Law, Faculty of Law of the University of Seville, Spain. Distinguished with the Extraordinary Prize.

-Postgraduate in Tax Specialization, Catholic University of Uruguay.

-Associate Professor of Constitutional Law, Catholic University of Uruguay.

-Attorney at Law, Catholic University of Uruguay.

-Diploma in Legal Management Program, Pontificia Universidad Católica de Valparaíso and Thomson Reuters, Chile. Recognized for best student.

-She made several courses, congresses and seminars in matters of his specialty, among which are: Access to Public Information (OAS), Energy Law (UM), International Taxation (Complutense University of Madrid).

-Professor of High Dedication of the Department of Public Law of the Catholic University of Uruguay. She teaches Constitutional Law and Financial Law in undergraduate, postgraduate and master’s courses.

-Researcher in the National System of Researchers (SNI – ANII).

-Speaker in Uruguay and abroad in various Seminars and Congresses in the areas of their specialty.

-National Rapporteur for Uruguay for the 11th IFA Latin American Regional Meeting (Panama, 2019).

-She completed an internship as a Professional Visitor at the Inter-American Court of Human Rights (2013).