Elina Pou Ruan

Junior Partner

+58 212 2772219




Elina joined LEĜA in 2010, bringing her extensive experience that includes her work in public offices and in the Venezuelan tax authority. Elina currently provides expert consulting and litigation assistance, and coordinates, manages, and follows administrative and judicial remedies. Elina participates in matters that require comprehensive knowledge of other law areas, so as to offer legal assistance to national and international clients. Prior to joining LEĜA, Elina was associate and director of renowned firms specialized in the tax area.
“A client describes her as ”a diligent and proactive lawyer committed to her work” Market sources also highlight her visibility in the tax area”.
Chambers Latin America 2018


♦ Tax
♦ Foreign Trade and Customs
♦ Foreign Investments
♦ Foreign Exchange

♦ Agriculture and Animal Farming
♦ Oil and Gas
♦ Technology
♦ Transportation and Logistics


  • Tax Law Specialist. Universidad Central de Venezuela, Venezuela, 1997.
  • International Maritime Trade Specialist with concentration in Maritime Law. Escuela Estudios Superiores de la Marina Mercante, 1992.
  • Law Degree. Universidad Catolica Andres Bello, Venezuela, 1987.


  • Bar Association of the Federal District and State of Miranda.
  • International Bar Association
  • Venezuelan Association of Tax Law.


  • Spanish
  • English


  • Elina has participated in many contentious tax processes that have created case law criteria.
  • She masters diverse types of taxation, including international taxation and application of treaties to avoid double taxation.
  • She has participated in audits to companies of the energy industry, and in international operations for winding up and merging companies.
  • She has advised foreign contractors that participate in public interest contracts in an individual or joint manner.


  • Elina has been a speaker in specialized tax conferences organized by the firm, and by the Venezuelan Association of Tax Law, the Association of Chartered Accountants of the State of Carabobo, and other specialized organizations, such as VenEconomia, the British Chamber, the Oil Chamber, among others.


  • Elina has been recognized by Chambers Latin America in the tax area since 2015, and by The Legal 500 since 2014. Locally, she received a second-class distinction awarded by the Merchant Navy for graduating first in her class of International Maritime Trade specialization with concentration in Maritime Law, in Escuela Estudios Superiores de la Marina.


  • Elina has published diverse works in the tax area. The most recent addressed topics such as estate tax returns and contradictory regulations of SENIAT (Venezuelan tax authority) and tax deductions for investments, among others.