Bachelor’s degree in Auditing from Universidad Mayor de San Simón, with a Master’s in Business Administration (Universidad NUR) and training as a Tax Manager (UNIVALLE). Holds diplomas in Higher Education, Senior Management, Marketing, Finance, and University Teaching. Specialized in tax enforcement and tax administration, with international training from the CIAT. He worked as an auditor and supervisor at the Servicio de Impuestos Nacionales. He is currently General Manager of Consultora Lora & Asociados SRL, leading tax advisory, preventive auditing, and defense in challenge proceedings, achieving significant tax savings for public- and private-sector taxpayers.