Valmy Diaz Ibarra is a graduate of Universidad Católica Andrés Bello (2001) and has a postgraduate degree in tax law from Universidad Central de Venezuela.

He joined the Torres Plaz & Araujo team in 2011 as a general partner. He has been involved in tax advice, litigation and planning for 18 years. As a litigator, he has represented local companies and multinationals before the Superior Tax Courts and the Supreme Tribunal of Justice, challenging tax laws and regulations, as well as tax deficiency memos issued by federal, state and municipal tax authorities.

Tax advice activities relate to application of tax rules, tax consequences in personal and corporate reorganisations and contracts.

He is currently an active member of the Venezuelan Tax Law Association (AVDT). He speaks Spanish and English.