Latin America - Mexico

Jáuregui y Del Valle, S.C.

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Jáuregui y Del Valle, S.C. is best known in the tax arena for its advice on contentious matters, representing national and foreign clients in trials against federal, local or municipal tax and administrative authorities. Its services also include challenges against credit refusals, tax credit settlements, the imposition of administrative penalties, and undue charges. On the consulting side, the team advises clients on tax planning and consulting, and transfer pricing, as well as providing general assistance on transactional matters. Three lawyers coordinate the department: Luis Gerardo del Valle, managing partner of the firm, who is a reputed figure in the market and has counselled on significant tax transactions in the country; Luis Carballo, who has considerable tax disputes experience; and David Hurtado Badiola, a tax partner with complimentary experience in international trade, economic competition and administrative law. Associate Josemaría Férez Gil is a name to note for tax and administrative litigation, and both Oscar Paz and Asia Leaños are further associate-level contacts to note. Tax consultancy and planning expert Eduardo Medina Zapata departed in December 2022.

Legal 500 Editorial commentary

Testimonials

Collated independently by Legal 500 research team.

  • ‘Luis Gerardo del Valle and José María Ferez - they are the ones I deal with the most, but in reality they have a magnificent team, I have been with them for many years, they have my complete trust.’

Key clients

  • Amride de México
  • Corporativo Comercializadora del Bajío
  • Glenda Estela Hecksher Ramsden
  • Sistema Educativo Copan
  • Fibra Terrafina Trust F/2717
  • El Santuario Resort & Spa
  • PLA Residential Fund IV Yellow
  • PLA Residential Fund III Red
  • PGIM Real Estate MVP Administradora /Fideicomiso Fondo Privado CIB/3849 (PruMex V)
  • Walton Street México CKD Managers III. (Walton Fund III)
  • Comisión Federal de Electricidad (CFE)
  • Metlife México
  • Fibra Terrafina
  • Gignet
  • Lapisa
  • Cobra Infraestructura
  • Corporate Properties of the Americas/CPA Servicios
  • Operadora de Infraestructura Especializada de Guanajuato (Blackrock)
  • Finsa Real Estate Management III (Finsa Fund III)
  • Sura Investment Management
  • Vinos La Naval

Work highlights

  • Advised Fibra Terrafina Trust F/2717 on an agreement that a company would contribute three industrial buildings to Trust F/2717 in exchange for a payment of 50% of the value of each property and 50% of the trust rights in the trust represented by the property.
  • Assisted PruMex V with the structuring of a private equity fund that hosts the investment of various publicity traded trusts known as CKDs/CERPIs.
  • Advised Walton Fund III on its acquisition of a large portfolio known as Platinum valued at MXN$3,750m.

Practice head

The lawyer(s) leading their teams.

Luis Gerardo del Valle, Luis Carballo, David Hurtado Badiola