David Esquivel > Hogan Lovells > Monterrey, Mexico > Lawyer Profile

The tax law offering at Hogan Lovells‘ Mexican offices is characterised by standout strength and experience in tax controversy, but has -more recently- developed its non-contentious capabilities, providing a rounded service to its multinational client base. Income tax and double taxation conventions, VAT on the export of services by Mexican residents to foreign residents, and indirect taxation are all areas of particular strength. Department head Arturo Tiburcio is a veteran fiscal specialist and focuses on tax consultation, income tax audits, VAT, and international tax issues. For transactional tax matters, Monterrey-based Jaime Espinosa is the key contact. Further expertise is provided by senior associates María Teresa Garza and David Esquivel, who both handle a mix of tax and tax audit advisory matters, along with contentious tax and associated administrative litigation. Former counsel Francisco Palmero left the firm in September 2024.

The Monterrey team at Hogan Lovells is well-regarded for its handling of banking and finance, corporate and M&A, litigation, real estate, project finance and tax work. On the banking and finance front – one of its core strengths – the group is regularly called upon by lenders and borrowers alike, as well as assisting Mexican states and municipalities with sub-sovereign financing mandates. Domestic and international companies working in the heavy industry, healthcare, food and beverage, and financial services’ sectors also look to the group for assistance with corporate matters and M&A transactions. Recent mandates of note have also seen the practice group active on real estate transactions, such as the acquisition of an industrial facility in Matamoros, Tamaulipas; and the negotiation of a lease agreement for an industrial park in Escobedo, Nuevo León. Key contacts include René Arce Lozano, who is lauded by one client as ‘generating great added value with his ideas’ and is well-versed in structured financing operations, securitizations, project finance and PPPs. Guillermo González Frankenberger‘s broad practice takes in M&A, real estate, corporate governance and finance matters; he has notable knowledge of the maquiladora and automotive sectors. Jaime Espinosa de los Monteros advises clients on state and federal tax matters, M&A and project finance, as well as representing them in constitutional and administrative litigation. Alejandro García González focuses on commercial, civil and administrative litigation, as well as arbitration. Counsel Ana Catalina Decanini is noted for her handling of financing, real estate, and commercial transactions; while tax-focused associate David Esquivel garners client praise for his ‘extraordinary tax and administrative understanding’. Mario Jorge Yáñez left the firm in October 2023.