Our
Team

The exercise of our profession is founded on individuals. We personalize our service to tackle and solve problems with a team of lawyers who provide the solution to your needs through knowledge and creativity.

Relationships of trust with our clients and lawyers are a priority to protect your interests. In a corporate world, shifting and competitive, we promise Loyalty, Vocation, and Commitment.

Contact

María Elena Bonilla Páez
Carrera 9 No. 74 – 08 office 201
Bogotá – 110221 – Colombia
+ 57 (601) 742 9660
mbonilla@leyvaabogados.com

María Elena
Bonilla Páez

Partner
Bogotá D.C., 1972.

Doctorate in Law, Legal Sciences Faculty, Pontificia Universidad Javeriana, 1994.
Specialization in Corporate Finance, Colegio de Estudios Superiores de Administración, C.E.S.A. and Instituto Colombiano de Administración, 1998.
Specialization in Legal, Financial and Tax Accounting Regime in Colombia, Law Faculty, Universidad de los Andes, 2001.
Masters candidate, Centro Interdisciplinario de Estudios sobre Desarrollo, CIDER, Universidad de los Andes (Interdisciplinary Development Studies Center), August 2021–October 2023.

Languages

Spanish and English

Practice
Areas

Sustainability – Project Structuring
Infrastructure
Renewable Energy
Fusions and Acquisitions
Information Technology

Professional
Experience

LEYVA ABOGADOS: Partner, January 2022–present.
LEYVA ONTIER: Partner, January 2015–December 2021.
LEYVA ABOGADOS: Partner, March 2010–January 2015.
BONILLA ASOCIADOS: Partner, March 2007–March 2010.
AYERBE ABOGADOS: Senior Attorney, January 2002–January 2007.
BOLSA DE BOGOTÁ S.A. (Colombia’s security exchange): Counsel to the Legal Affairs Vice-presidency, April 1999–August 2001.
3M DEUTSCHLAND G.M.B.H.: Cost Analyst, Control Department, November 1998–December 1998.
GÓMEZ PINZÓN & ASOCIADOS: Associate Attorney, Tax Law Department, January 1997–May 1998.
CORPORACIÓN ANDINA DE FOMENTO: Financial Analyst, Corporate and Financial Sectors Operations Management, October 1995–December 1996.
BANCO EXTEBANDES DE COLOMBIA S.A.: Credit Analyst Risk Control and Credit Assessment Unit, May 1994–September 1995.

Boards
& Affiliations

In addition to her work in several boards of directors, she is a member of the following institutions:

Colombian Institute of Tax Law.

Research
& Publications

BONILLA PAEZ, Maria Elena. “Residuos, energía, zonas no interconectadas. Análisis de los arreglos normativos e institucionales a partir del caso de San Andrés, Providencia y Santa Catalina.” CIDER – University of the Andes. 2023.

Research presented at the Regional Conference on Just Transitions: Sustainability and Environmental Justice in the Andean Countries. CIDER – University of the Andes. July 2023.

BONILLA PÁEZ, María Elena. ACERO GARCÍA, Fabio Andrés. RODRÍGUEZ CADENA, Alfredo, “El Mercado de Energías Renovables en Colombia. Acceso al Mercado Barreras” (The Renewable Energy Market in Colombia. Access to the Barriers Market). Study published by the Economic and Commercial office of the Spanish Embassy- ICEX. 2016.

BONILLA PÁEZ, María Elena. ACERO GARCÍA, Fabio Andrés “La Creación del Impuesto a la Riqueza como causal de incumplimiento de la Nación a los contratos de estabilidad jurídica(The Creation of wealth tax as grounds for breach of the nation in stability contracts), Magazine Issue 73, Colombian Institute of Tax Law. Bogotá 2015.

BONILLA PÁEZ, María Elena. REY, Julia, “¿Violó el Gobierno el principio de la confianza legítima con la expedición del Decreto 545 del 2011?” (Did the Government violate the principle of legitimate expectations with the issuance of Decree 545 of 2011?), Magazine Issue 64, Colombian Institute of Tax Law. Bogotá 2011.

BONILLA PÁEZ, María Elena, Jurisprudence of the Council of State. Studies, “El principio de la confianza legítima vs. las facultades discrecionales del Congreso para derogar los beneficios tributarios” (The principle of legitimate expectations vs. the discretionary powers of Congress to repeal tax benefits) Edited by the Colombian Institute of Tax Law. June 2004.

BONILLA PÁEZ, María Elena, Background to the Tax Reform Study 2003. Colombian Institute of Tax Law to Bill 155 of 2003 of the Chamber of Representatives (Law 863) 2003. Published by the Colombian Institute of Tax Law. April 2004.

BONILLA PÁEZ, María Elena. Intervention in the XXVII Conference on Tax Law. Memories Volume II. Colombian Institute of Tax Law.

BONILLA PÁEZ, María Elena, “Tax treatment of shares in Colombia”. 2000.

BONILLA PÁEZ, María Elena, “Project finance in Colombia”. 1998.

BONILLA PÁEZ, María Elena, “Leasing in the Andean Countries”. 1997.