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Get to know the team that powers your business growth

The strategic financial arm of Moreno Baldivieso

At MB Negocios, we support companies that want to grow with structure, focus, and vision.
We are your external team for everything that isn’t core: accounting, payroll, finance, talent, and investment processes.

We free up your operations, organize your information, and provide clarity so you can make decisions based on real data.
We think globally, operate locally, and work by your side to enhance your company’s value.

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MB Negocios Team

Strategic-minded professionals driving your company’s growth

We have a multidisciplinary team specializing in financial, tax, accounting, and talent management consulting. Our experience is reflected in the results we deliver for our clients.

delgado

Cristhian Delgado

General Manager

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blanco

Moisés Blanco

Senior Tax Consultant

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flores.

Valeria Flores

Senior Accountant Analyst

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calatayud.

Mikael Calatayud

Senior Accountant Analyst

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videz

María Videz

Senior Accounting Analyst

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maturana

Claudia Maturana

Senior Process Optimization

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gutierrez

Katherine Gutiérrez

Accounting Analyst

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gonzales

Carolina Gonzales

Accounting Analyst

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padilla

Eunice Padilla

Junior Accountant

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claross

Gabriel Claros

Junior Accountant

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peredo

Andrés Peredo

Junior Accountant

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altamirano

Marco J. Altamirano

Junior Accountant

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arancibia

Ariel Arancibia

Financial Analyst

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antelo

David Antelo

Payroll & Accounting Assistant

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salazar

Vivian Salazar

Junior Process Optimization

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roca.

Aye Roca

Financial Analyst

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delgado

Cristhian Delgado

General Manager

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Cristhian Delgado

Graduate in Business Administration with a Master's in Business Administration from the Bolivian Catholic University, in partnership with Harvard Business School.

Cristhian holds a degree in Business Administration and an MBA from Universidad Católica Boliviana in partnership with Harvard Business School. With over 22 years of experience — 17 of which have been focused on strategic project leadership — he previously worked at PwC for 14 years in audit and outsourcing services. He led international projects in Argentina, Peru, Mexico, and Canada, focusing on SOX, IFRS, COSO, risk management, and fraud investigations. He currently leads the national outsourcing practice at Moreno Baldivieso, promoting operational efficiency and regulatory compliance.
blanco

Moisés Blanco

Senior Tax Consultant

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Moisés Blanco

Moisés is part of MB Negocios and the firm’s specialized Tax Law team. He has over 15 years of professional experience in tax and administrative law, building a distinguished career in institutions such as the Tax Appeals Authority and the National Tax Service.

Throughout his career, he has advised national and international companies on matters including due diligence, transfer pricing, tax planning, general tax advisory, and representation in tax proceedings.

Currently, he serves as a Tax Advisor at MB Negocios, contributing his expertise to the development of comprehensive tax strategies for the firm’s clients.
flores.

Valeria Flores

Senior Accountant Analyst

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Valeria Flores

Valeria is a seasoned professional with over ten years of experience in accounting, finance, and tax advisory for both national and international companies. She holds a degree in Public Accounting with academic honors from Universidad San Francisco Xavier de Chuquisaca, an MBA from Universidad Simón Bolívar, and a Diploma in Transfer Pricing from Universidad Santiago de Chile. She is also certified in SAP Business One.

Throughout her career, she has built solid expertise across the services, consumer goods, and tourism sectors, as well as in subsidiaries of foreign corporate groups, managing complex financial operations and ensuring regulatory compliance and tax efficiency in multinational environments.

Currently, she is part of the Moreno Baldivieso Negocios team as a Senior Accounting Analyst, contributing her knowledge in accounting and tax consulting, strategic financial management, transfer pricing advisory, and administrative team training and support.

Fluent in Spanish, English, and French, Valeria ensures effective communication with headquarters and international teams. She stands out for her technical rigor, strategic mindset, and collaborative approach—consistently driving value toward corporate goals.
calatayud.

Mikael Calatayud

Senior Accounting Analyst

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Mikael Calatayud

Mikael holds a degree in Public Accounting from Universidad Privada Franz Tamayo and a Diploma in Taxation from Universidad Mayor de San Andrés. He brings over six years of experience in accounting outsourcing services, tax compliance, treasury management, and financial analysis.
He has provided accounting and tax support to companies in sectors such as services, construction, and mining, standing out for his adaptability to highly regulated and demanding environments. He has also served in financial administration and internal audit roles for nonprofit organizations in Bolivia and Nicaragua, strengthening his technical expertise with an institutional and sustainability-oriented perspective.

Mikael’s profile is defined by a combination of technical precision, analytical thinking, and a clear understanding of applicable regulatory frameworks, allowing him to deliver financial solutions that are both efficient and aligned with each organization’s strategic goals.
videz

María Videz

Senior Accounting Analyst

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Maria Videz

María Eugenia is a seasoned professional with over ten years of experience in accounting, labor regulations, and taxation. She combines advanced technical training with a solid track record in local and international companies across the services, technology, commerce, and construction sectors. She holds a degree in Public Accounting from Universidad Central and is also certified as a General Accountant. In addition, she has completed a diploma in taxation and holds an Expert User certification in SAP Business One, with proven experience in implementing and managing this system.
As a Senior Accounting Analyst at Moreno Baldivieso Negocios, María Eugenia drives operational efficiency and tax compliance by delivering accounting and administrative solutions that create tangible value for the organization. Her ability to integrate technical knowledge with strategic vision makes her a key asset for process optimization and informed decision-making.

Her commitment to excellence and continuous improvement ensures that every financial project and process aligns with business objectives, providing confidence and measurable results to clients and internal teams alike.
maturana

Claudia Maturana

Senior Process Optimization

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Claudia Maturana

Claudia is part of MB Negocios and has built a distinguished career in the tax field, holding key positions within the country’s main tax authorities.

During her tenure in public administration, she participated in numerous audit processes of industrial, commercial, agricultural, oil, and service companies, gaining significant experience in tax refunds (CEDEIM). Her expertise is particularly relevant in the agricultural and industrial sectors, where she applies her knowledge of production processes and related costs.

She also contributed to the drafting of resolutions in appeals proceedings, including some of the most significant tax cases in the country, which had a direct impact on the relationship between the tax administration and taxpayers.In private practice, she advises clients in audits and tax disputes, including those related to the Wealth Tax.
gutierrez

Katherine Gutiérrez

Accountant Analyst

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Katherine Gutiérrez

Katherine Gutiérrez holds a degree in Public Accounting from Universidad Mayor de San Andrés and brings over seven years of experience in financial accounting, taxation, and regulatory compliance. Throughout her career, she has worked with both national and international companies across various industries, including professional services, retail, tourism, consumer goods, pharmaceuticals, and technology, developing a comprehensive and adaptable approach to accounting management.

She stands out for her accuracy, accountability, and adaptability in dynamic regulatory environments, consistently delivering practical, results-oriented solutions. As part of the Moreno Baldivieso Negocios team, she contributes to financial analysis, tax compliance, and the continuous improvement of internal processes.

Katherine is a committed professional with strong technical knowledge and a collaborative mindset, focused on generating value and aligning her work with the organization’s strategic goals. She actively keeps up to date with tax reforms, accounting standards, and digital tools applied to financial management.
gonzales

Carolina Gonzales

Accounting Analyst

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Carolina Gonzales

Carolina Gonzales Maydana is a finance professional with over six years of experience specializing in tax management, end-to-end accounting processes, and payroll administration. She holds a degree in Public Accounting from Universidad Mayor de San Andrés and is certified as an Expert User in SAP Business One. Carolina has successfully streamlined financial and accounting operations in companies across the services, construction, and pharmaceutical sectors.

As an Accounting Analyst at Moreno Baldivieso Negocios, she enhances operational efficiency and tax compliance by delivering technical and analytical solutions that drive measurable value. Her work is guided by a commitment to excellence and continuous improvement, ensuring reliable processes tailored to each business's needs.

Carolina’s ability to merge technical expertise with practical insight makes her a key asset in strengthening financial management and supporting strategic decision-making.
padilla

Eunice Padilla

Junior Accountant

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Eunice Padilla

Eunice holds a degree in Auditing, graduating with honors from Universidad Evangélica Boliviana. She complemented her academic background with a Diploma in Tax Management, building a strong technical foundation in fiscal regulations and accounting compliance.
With over two years of experience in the accounting field, she has specialized in financial accounting, reconciliations, and tax management. She currently serves as a Junior Accounting Assistant at Moreno Baldivieso Negocios, where she provides efficient support in key processes related to tax compliance and accounting accuracy.

Her work is defined by a rigorous technical approach, adaptability, and a results-oriented mindset delivering value in demanding environments that require high standards of quality and accountability.
claros.

Gabriel Claros

Junior Accountant

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Gabriel Claros

Gabriel is a graduate in Financial Engineering from Universidad NUR and currently serves as a Junior Accounting Assistant at Moreno Baldivieso Negocios. He supports key areas such as inventory management, accounting entries, financial reporting, and administrative processes.

With prior experience in customer service, sales, and billing within the cold storage industry, Gabriel brings a practical understanding of business operations and a results-driven mindset. His core strengths include financial analysis and modeling, accounting, and inventory optimization.

Gabriel combines technical knowledge with a proactive and analytical approach, delivering efficient solutions and financial insights aligned with the strategic needs of the team and clients. His commitment to continuous learning and adaptability across diverse contexts make him a valuable asset in accounting support, operations, and consulting processes.
peredo

Andrés Peredo

Junior Accountant

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Andrés Peredo

Jorge Andrés holds a degree in Public Accounting from Universidad NUR in Santa Cruz de la Sierra. He has over three years of experience in the accounting field, having worked with companies in the commercial, mining, and services sectors, where he developed strong expertise in tax regulations, labor legislation, and banking operations.
He is currently part of the Moreno Baldivieso Negocios team as a Junior Accounting Assistant, supporting key processes such as financial reporting, reconciliations, and general ledger management. His work is defined by a rigorous technical approach, a strong sense of responsibility, and a firm commitment to accuracy and regulatory compliance.

Andrés adds value to the finance function by ensuring reliable accounting information and contributing to operational efficiency fully aligned with the demands for control, transparency, and compliance in today’s business environment.
altamirano

Marco J. Altamirano

Junior Accountant

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Marco Javier Altamirano

Marco Javier Altamirano holds a degree in Public Accounting and Financial Auditing from Universidad Autónoma Gabriel René Moreno. He has experience in financial auditing, with a focus on account analysis, fixed assets, and tax obligations.
He has worked with companies in the services and construction sectors, strengthening his technical expertise in accounting processes and financial management. Currently, he is part of the Moreno Baldivieso Negocios team as a Junior Accounting Assistant, where he actively contributes to financial control and regulatory compliance, applying technical criteria with responsibility, accuracy, and a results-oriented mindset.

Marco is recognized for his commitment, attention to detail, and adaptability in demanding environments, qualities that make him a valuable asset in the team’s accounting and administrative operations.
antelo

David Antelo

Payroll & Accounting Assistant

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David Antelo

David holds a degree in Auditing from Universidad Autónoma Gabriel René Moreno. He brings over five years of experience in accounting administration, import operations, and regulatory compliance within the agribusiness sector, having held strategic roles in companies dedicated to importing agrochemical products.
He specializes in obtaining permits and registrations from SENASAG, with a strong focus on streamlining customs and regulatory processes. Currently, he is part of the Accounting and Payroll Outsourcing team at Moreno Baldivieso Negocios, where he supports payroll administration, account reconciliations, and settlement processes.

David’s work is defined by analytical precision, strict compliance, and sound internal control practices, delivering efficiency and reliability across the financial operations he manages.
salazar

Vivian Salazar

Junior Process Optimization

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Vivian Salazar

Vivian is an Industrial Engineer graduated from Universidad Autónoma Gabriel René Moreno (UAGRM). She has six years of professional experience in the oil services and occupational health and safety (OHS) consulting sectors, with a comprehensive focus on Integrated Management Systems (IMS). Throughout her career, she has led the implementation, maintenance, and continuous improvement of IMS, ensuring regulatory compliance and operational optimization in technically demanding environments. Her experience includes resource management, identification and control of occupational risks, and the promotion of an organizational culture focused on prevention and efficiency. She is currently part of the consulting team at Moreno Baldivieso, where she contributes to the development of operational and regulatory solutions that strengthen the sustainability and legal compliance of business projects.
roca

Aye Roca

Financial Analyst

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Aye Roca

Graduate in Financial Engineering from Universidad Autónoma Gabriel René Moreno. Currently part of the Moreno Baldivieso Negocios team, collaborating in financial consulting and the development of strategic solutions for growing and transforming companies. His work focuses on financial statement analysis, customized financial models, managerial reporting, and risk assessment. He also has experience analyzing the banking system under the CAMELS framework and integrating macroeconomic variables into financial models. His approach combines sustainability, operational efficiency, and strategic planning, with strong results orientation and technical rigor.