Jazmín De la Cruz is an associate at Zegarra LLC Abogados, a law firm specialized in tax and corporate law. She holds a master and law degree from Universidad Peruana de Ciencias Aplicadas (UPC), and has over five years of experience, focused on tax litigation and defense strategies before the Judiciary. Throughout her professional career, she has advised companies on tax disputes and administrative proceedings, and has developed particular expertise in the mining sector, with emphasis on stability agreements and VAT (IGV) recovery in investment projects.