Latin America - Mexico

Garrigues Mexico

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Garrigues Mexico stands out for its prowess and experience in tax controversies, and has recently gone from strength-to-strength in transfer-pricing advice. The firm’s  international presence makes it a strong choice for cross-border matters, particularly those emanating from Spain, and its client base of international companies often instruct the team on corporate tax matters too. Manuel Llaca leads the department and has more than 25 years' experience across tax litigation, transfer pricing and federal tax disputes. Counsel Francisco Barajas is a specialist in domestic tax matters and in resolving issues before the tax authorities; his practice encompasses consulting and controversies. Principal associate Ricardo Fernández de Arellano is especially strong in cross-border work involving Mexico, Spain and the US; and senior associate Iñigo García is the main support on transfer pricing matters. Since publication, the firm has announced its absorption of Garrigues Mexico Mexico to become Garrigues Mexico Mexico - a process due for completion by December 2024.

Legal 500 Editorial commentary

Testimonials

Collated independently by Legal 500 research team.

  • ‘The Garrigues México team is excellent. Their advice is of great technical quality and they always respond quickly and executively.’
  • ‘I would like to highlight the role of Ricardo Fernádez Arellano. His differential point is that having worked at Garrigues Spain he better understands the needs of the Spanish client, adapting better to the times and work typology of this market.’

Key clients

  • CIRSA
  • Sacyr
  • BMW de México

Work highlights

  • Representing CIRSA in several lawsuits against various district and administrative courts over a state duty applicable to gambling companies.
  • Advising Sacyr on article 69-B of the federal tax code, which relates to the presumption of simulated operations supported by invoices.
  • Advised BMW de Chile on filing a letter ruling request before the local Ministry of Finance, asking for clarification on a legal loophole in a tax reform to the federal fiscal code of Mexico City, regarding tax on vehicle ownership or use of vehicles.

Lawyers

Practice head

The lawyer(s) leading their teams.

Manuel Llaca