Souto Maior, Amorim & Viana Advogados

What Souto Maior, Amorim & Viana Advogados does

Souto Maior, Amorim & Viana Advogados (SMAV) is a Brazilian boutique law firm founded in 2010 and headquartered in Recife (Pernambuco), with a second office in Fortaleza (Ceará). The firm operates across five practice areas: Corporate and Business Law, Tax and Fiscal Law, Energy and Infrastructure, Real Estate and Urban Law, and Civil Litigation and Advisory. Its client base spans both corporate and individual clients in Northeast Brazil, with nationwide coverage of legal mandates regardless of office location. Founding partners Hugo Souto Maior, Rafael Amorim, and Luiz Viana each bring 15+ years of practice, with two partners holding State Prosecutor of Pernambuco credentials and the lead partner holding a Master's in Law from the University of Lisbon.

The firm's most differentiated offering is a specialized REIDI (Special Tax Incentive Regime for Infrastructure Development) service, operated as a sub-brand at reidi.smav.com.br, which handles end-to-end habilitation of energy generation projects to suspend PIS and COFINS, reducing CAPEX by up to 9.25% and compressing average regulatory processing time from 204 days to 30 days. SMAV reports 150+ successfully habilitated projects across centralized and distributed generation (photovoltaic, wind, hydro, biomass, thermal) for clients including Scatec, European Energy, and Soltec. The REIDI service is delivered as a BPO-style managed offering, with a Leadster-integrated landing page driving inbound lead capture.

Revenue derives from three streams: ongoing corporate consulting retainers (subscription-style), project-based judicial and administrative defense (professional services), and specialized REIDI habilitation engagements (multi-year professional services contracts). There is no proprietary technology platform; client acquisition combines referrals, partner networks, and direct enterprise outreach through both physical offices and the digital REIDI channel. SMAV is a private partnership with no external investment, funding rounds, or parent company involvement.

Name

Souto Maior, Amorim & Viana Advogados

Legal name

Souto Maior, Amorim & Viana - Advogados

Website

https://smav.com.br

Company type

Private

Founded year

2010

Operating status

Operating

Headcount range

11–50 employees

Short description

Souto Maior, Amorim & Viana Advogados is a Brazilian boutique law firm founded in 2010, headquartered in Recife with a second office in Fortaleza, serving corporate and individual clients across Brazil in corporate, tax, energy/infrastructure, real estate, and civil litigation matters, with a specialized REIDI tax-incentive practice for energy projects.

Ownership category

akta.pro rank

Headquarters

HQ city

Recife

HQ country

Brazil

HQ region

Latin America

Offices2 records

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Marketing or Sales, Infrastructure, Others

Revenue model

1. Legal Consulting Services: Preventive legal consulting accompanying client routines and guiding business decisions. Ongoing advisory relationships with corporate clients.
2. Judicial and Administrative Defense: Representation in complex, high-impact legal disputes and administrative proceedings. One-time or project-based engagements.
3. REIDI Tax Benefit Facilitation: Specialized service for obtaining and managing REIDI (Special Tax Incentive Regime for Infrastructure Development) benefits for energy generation projects. Managed services model with integral procedural handling.

Pricing tiers

Go-to-market motion2 records

Distribution channels2 records

Marketing channels3 records

Core offering

Souto Maior, Amorim & Viana Advogados (SMAV) is a Brazilian law firm providing corporate and business law, tax and fiscal advisory, energy and infrastructure law, real estate and urban law, and civil litigation services. The firm also operates a specialized REIDI service focused on habilitating energy generation projects for the Special Tax Incentive Regime for Infrastructure Development, delivering up to 9.25% CAPEX reduction. Services are delivered through offices in Recife and Fortaleza with nationwide coverage across Brazil.

Product overview

Souto Maior, Amorim & Viana Advogados (SMAV) is a Brazilian law firm founded in 2010 with offices in Recife/PE and Fortaleza/CE. The firm operates as a unified legal services practice offering five core practice areas: Corporate and Business Law, Tax and Fiscal Law, Energy and Infrastructure Law, Real Estate and Urban Law, and Civil Litigation and Advisory. The firm also operates a specialized REIDI service focused on tax incentive regime management for energy infrastructure projects. The service portfolio is delivered through a team of lawyers and does not represent a software or technology product offering.

Differentiator

Problem solved

Functional benefit

Brands

• Reidi: Specialized REIDI (Infrastructure Development Regime) tax benefit advisory services for energy and infrastructure projects, operated as a sub-domain platform at reidi.smav.com.br

Products and services

• Direito Empresarial e Societário (Corporate and Business Law)

Quantifiable outcome

• Reduction of up to 9.25% of CAPEX through REIDI tax benefit (e.g., R$370,000 savings on R$4,000,000 investment)
• +2 more outcomes

Named customers9 records

Segments5 records

Ideal customer profiles4 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Scale indicators2 records

Recent moves5 records

Expansion highlights5 records

Direct peers

• Rolim, Viotti & Leite Campos Advogados: Mid-sized Brazilian firm historically focused on infrastructure, energy and tax regulatory advisory; a particularly close peer to SMAV in scale and emphasis on regulatory incentive work like REIDI.

Broad incumbents

• Demarest Advogados: One of Brazil's largest law firms with established energy and tax practices; a competitor for cross-practice mandates serving multinational and Brazilian energy clients, though broader and more diversified than SMAV's focused REIDI offering.
• Pinheiro Neto Advogados: Brazilian full-service leader with a deep tax and regulatory practice serving multinationals in Brazil; a potential competitor for the tax-incentive advisory work SMAV delivers to international renewable developers.
• Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados: Brazil's largest full-service law firm with one of the strongest energy & infrastructure practices and deep tax expertise; competes with SMAV for energy generation clients seeking REIDI/Tax benefits, but operates on a much broader scale with hundreds of lawyers nationally and globally.
• Lefosse Advogados: Brazilian full-service firm recognized for its strong tax and infrastructure practice; competes for tax-incentive habilitation mandates from energy developers while serving a broader enterprise book including M&A and corporate advisory.
• Veirano Advogados: Established Brazilian full-service firm with significant energy and infrastructure work and a strong tax practice; competes with SMAV on energy generation mandates while serving a much broader corporate client base nationally.
• Machado Meyer Advogados: Large Brazilian firm with a renowned infrastructure and energy practice and significant tax capability; a natural competitor for REIDI-eligible renewable energy projects in Brazil that also serves corporate and transactional mandates broadly.
• Stocche Forbes, Filizzola & Clapis Advogados: Brazilian firm well known for its infrastructure, energy and project finance practice; highly comparable on REIDI/ANEEL-related mandates but operates with a national/international footprint much larger than SMAV.
• Barbosa Müssnich Aragão (BMA) Advogados: Large Brazilian firm with recognized tax and infrastructure expertise; competes for energy-sector tax incentive work but also serves a far broader corporate, capital markets and regulatory client base.

Regional players

• Marçal Justum Filho Advogados: Pernambuco-based boutique firm with practitioner overlap into Northeast Brazil's energy/infrastructure market; a regional peer to SMAV's Recife/Fortaleza footprint on adjacent corporate and energy mandates.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat4 records

Key risks6 records

Key highlights6 records

Customer concentration

• LinkedInlinkedin.com/company/smavadvogados

Revenue estimate

Valuation estimate

Number of profiles

Profiles5 records

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Souto Maior, Amorim & Viana Advogados