María Gracia obtained her law degree from Universidad San Francisco de Quito. She later completed a post-graduate diploma in Tax Law at Universidad Andina Simón Bolívar, a master’s degree in international Dispute Resolution at Queen Mary University of London, and obtained an LL.M from Yale Law School as a Fulbright Scholar.

She focuses her legal practice in the fields of tax law, private law, and dispute resolution. She has experience both in the private and public sectors and served as an advisor to the Vice-president of the Constitutional Court of Ecuador.

In the academic field, María Gracia is a professor at Universidad San Francisco de Quito, where she primarily teaches private law and tax law courses. She is currently also pursuing a J.S.D at Yale Law School. Her doctoral research explores the substance over form doctrine and its relationship with due process. She has authored more than a dozen publications in the areas of tax law, private law, and dispute resolution.