Mr. Peña graduated in Fiscal Sciences in 1994 from National School for Administration and Internal Revenues. He has over 15 years of experience in the tax, during which he has attended different updating seminars for professionals. He pursued his professional career at the Tax Division of the Firm, Lara Marambio & Asociados (initially Coopers & Lybrand and then Deloitte & Touche), where he worked for 14 years, achieving the position of Director in charge of the Valencia office in Carabobo State.
