SMPS Legal

Tax Controversy

Partner

Luis specializes in Tax Litigation and possesses over 20 years of experience in advising diverse companies located in Mexico, for tax purposes locally and abroad. He attends all kinds of procedures, requests for tax credits refund and undue payments, appeals for revocation and audits before Mexican tax authorities.

Additionally, he provides consultancy in the attention of conclusive agreements, systemic analysis and complaints before the Procuraduría de la Defensa del Contribuyente (PRODECON).

Likewise, Luis handles administrative litigation proceedings, whether summary, ordinary or substantive, before the Federal Court of Administrative Justice, direct and indirect amparo proceedings, before the Federal Judiciary, including before the Supreme Court of Justice of the Nation.

He excels in advising companies of all kinds of industries. His clients mostly belong to the Information Technology; Financial System; Retail; Energy & Natural Resources; Construction & Infrastructure; Hospitality and Tourism sectors, among others.

Luis finds motivation in practicing a profession that ensures compliance with the law. He believes that a society thrives when laws are fully complied with and that is why he is passionate about being a lawyer.

English and Spanish

Luis is a member of the International Fiscal Association, A.C., the Colegio de Contadores Públicos de México, the Asociación Nacional de Abogados de Empresa (ANADE), Colegio de Abogados de Empresa, A.C. where he is currently the First Vice-President for the period 2025-2026 and President for the period 2026-2027

He obtained his Law Degree from Universidad La Salle México and later earned a Master’s Degree in Tax Law from Universidad Panamericana.

Luis is co-author of the book: “TODO FISCAL. Régimen General del Impuesto sobre la Renta, personas morales”, edited by Bosch, Mexico. Luis frequently participates as a speaker on various ANADE panels, sharing insights on the Mexican legal framework and tax trends in Mexico, as well as in media channels, the most recent interview was with adn40, related to the Mexican Judiciary Reform on July 2024.