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Key contacts
Partner: Jorge San Martín
Partner: Alfonso Muñoz
Quick facts
Number of advisers

13 Partners and 19 associates

Network memberships

IFA, ANADE, AMCHAM, CANCHAM, COLMEX

Languages

Spanish, English

Key practice areas
General corporate tax
Indirect tax
Tax
Tax controversy
Transactional tax
Transfer pricing
Firm overview

SMPS Legal is a multidisciplinary firm that provides cutting-edge legal services aligned with the needs of today’s leading corporations in the Latin American Region. Our teams, located in Mexico, Colombia, Canada, and USA, bring together first-class lawyers with international expertise and commitment to providing integral and in-depth legal advice. This allows us to exceed client expectations by implementing comprehensive, innovative and effective legal and business solutions.

For over 20 years, our lawyers have been successfully representing domestic and foreign clients in a broad spectrum of practice areas and industries. In 2022, the firm celebrated its 10th anniversary.

Our Tax Team is leader contentious and non-contentious matters. We provide legal advice on the optimization of tax structures and M&A tax-related issues, in both domestic and cross-border transactions, encompassing a wide variety of industries. Our tax department stands out for its fully integrated consulting and controversy tax practices, whereby the members provide both consulting and litigation services, with a clear vision of the legal aspects of every issue.

Connect with us
Key practice areas
  • Compliance management:
  • Business model optimisation
  • Economic modelling
  • Policy design
  • Corporate tax matters:
  • Cross-border project management
  • Restructuring
  • Cost-sharing arrangements
  • APAs
  • Transactions
  • M&A
  • Financial services
  • Corporate taxes
  • Technology
  • Cryptocurrency
  • Value chains
  • Dispute resolution:
  • Audit defence
  • Audit support
  • Dispute resolution
  • Pre-litigation
  • MAPs/ADRs
  • Litigation
  • Controversy management 
  • Tax advisory:
  • Tax consulting
  • International tax advisory
  • US Inbound
  • US Outbound 
  • Indirect tax:
  • VAT
  • GST
  • Customs
  • Supply chains 
  • Other:
  • All transactional matters and the use of international treaties and BEPS regulation
Sector expertise
  • Accounting
  • Aviation
  • Banking
  • Construction and materials
  • Consumer goods and services
  • Energy
  • Financial services
  • Food and beverage
  • Government and public policy
  • Healthcare
  • Industrials
  • Insurance
  • Investment management
  • Mining
  • Natural resources
  • Oil and gas
  • Pharma and life sciences
  • Real estate
  • Shipping
  • Tech and telecoms
  • Tourism
  • Transport
Other offices

Suite 1050, 396 - 11th Ave. SW,
Calgary, AB. T2R 0C5,
Canadá
+1(403) 718 9808
info@smps.com.mx
www.smpslegal.com

300 E. John Carpenter Freeway, Ste. LL101,
Irving, TX 75062
USA
+1 (972) 803 6062
info@smps.com.mx
www.smpslegal.com

Av.Carrera 9 No 115-06 Oficina 707 Edificio Terra Firme
Bogotá,
D.C. Colombia
+57 (1) 7436 398
info@smps.com.mx
www.smpslegal.com

Address:
Paseo de la Reforma 509, 18th Floor.
Cuauhtémoc
Mexico City, 06500
Tel:+52 (55) 5282 9063 Email:Contact Us Web Address:http://www.smpslegal.com
2026 Edition
General corporate tax
Tier 3
45 firms ranked
View full list

Tier 1

Chevez Ruiz Zamarripa
6 practice areas
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Creel García-Cuéllar Aiza & Enriquez
6 practice areas
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Deloitte
7 practice areas
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PwC
7 practice areas
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Tier 2

Baker McKenzie
6 practice areas
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Basham Ringe & Correa
5 practice areas
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Galicia Abogados
4 practice areas
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Garrigues
4 practice areas
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KPMG
7 practice areas
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Mancera - EY
6 practice areas
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Mijares Angoitia Cortés & Fuentes
5 practice areas
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Nader Hayaux & Goebel
5 practice areas
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Ritch Mueller y Nicolau
6 practice areas
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Skatt
6 practice areas
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Turanzas Bravo & Ambrosi
3 practice areas
View profile

Tier 3

Andersen
4 practice areas
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Calderón González y Asociados
2 practice areas
View profile
Creel Abogados
3 practice areas
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E&A Legal
3 practice areas
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EC Rubio
5 practice areas
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Jáuregui y Del Valle
5 practice areas
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Muñoz Manzo & Ocampo
3 practice areas
View profile
Natera
5 practice areas
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SMPS Legal
6 practice areas
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Salles Sainz Grant Thornton
4 practice areas
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White & Case
5 practice areas
View profile

Tier 4

Copper Wolf
5 practice areas
View full profile
DLA Piper Mexico
2 practice areas
View profile
Goodrich Riquelme & Asociados
3 practice areas
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Greenberg Traurig
3 practice areas
View profile
Jones Day
2 practice areas
View profile
Parás Asesores Fiscales
3 practice areas
View profile
VCG Partners
5 practice areas
View profile
Von Wobeser & Sierra
2 practice areas
View profile

Other notable

Adam Abagados
2 practice areas
View profile
CMS Woodhouse Lorente Ludlow
1 practice area
View profile
Clark Hill
3 practice areas
View profile
Cuatrecasas
1 practice area
View profile
Grepe Lavín & Zavaleta
1 practice area
View profile
Haynes and Boone
2 practice areas
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Holland & Knight
4 practice areas
View profile
Kavanagh Gorozpe
1 practice area
View profile
Kreston BSG
1 practice area
View full profile
TENA Abogados
3 practice areas
View profile
Vistra
1 practice area
View profile
Tax controversy
Tier 4
27 firms ranked
View full list

Tier 1

Baker McKenzie
6 practice areas
View profile
Basham Ringe & Correa
5 practice areas
View full profile
Chevez Ruiz Zamarripa
6 practice areas
View full profile
Deloitte
7 practice areas
View profile
Mancera - EY
6 practice areas
View profile

Tier 2

Arias & Meurinne
3 practice areas
View profile
Creel García-Cuéllar Aiza & Enriquez
6 practice areas
View full profile
EC Rubio
5 practice areas
View profile
Galicia Abogados
4 practice areas
View full profile
Mijares Angoitia Cortés & Fuentes
5 practice areas
View full profile
Turanzas Bravo & Ambrosi
3 practice areas
View profile

Tier 3

Acedo Santamarina
5 practice areas
View profile
Copper Wolf
5 practice areas
View full profile
Jáuregui y Del Valle
5 practice areas
View profile
Ritch Mueller y Nicolau
6 practice areas
View profile
White & Case
5 practice areas
View profile

Tier 4

Andersen
4 practice areas
View profile
Goodrich Riquelme & Asociados
3 practice areas
View profile
Holland & Knight
4 practice areas
View profile
Ibáñez Parkman
3 practice areas
View profile
Nader Hayaux & Goebel
5 practice areas
View profile
Natera
5 practice areas
View profile
SMPS Legal
6 practice areas
View full profile
Santamarina + Steta
6 practice areas
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Other notable

ACV Abogados
1 practice area
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Kuri Breña Sánchez Ugarte y Aznar
1 practice area
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Transactional tax
Tier 2
22 firms ranked
View full list

Tier 1

Chevez Ruiz Zamarripa
6 practice areas
View full profile
Creel García-Cuéllar Aiza & Enriquez
6 practice areas
View full profile

Tier 2

Diaz Rivera Lalieu Rosas
3 practice areas
View profile
Galicia Abogados
4 practice areas
View full profile
Garrigues
4 practice areas
View profile
Mancera - EY
6 practice areas
View profile
Mijares Angoitia Cortés & Fuentes
5 practice areas
View full profile
Muñoz Manzo & Ocampo
3 practice areas
View profile
Nader Hayaux & Goebel
5 practice areas
View profile
PwC
7 practice areas
View profile
Ritch Mueller y Nicolau
6 practice areas
View profile
SMPS Legal
6 practice areas
View full profile

Tier 3

Baker McKenzie
6 practice areas
View profile
Basham Ringe & Correa
5 practice areas
View full profile
Creel Abogados
3 practice areas
View profile
Deloitte
7 practice areas
View profile
EC Rubio
5 practice areas
View profile
Greenberg Traurig
3 practice areas
View profile
Natera
5 practice areas
View profile
Salles Sainz Grant Thornton
4 practice areas
View full profile
VCG Partners
5 practice areas
View profile
White & Case
5 practice areas
View profile
Transfer pricing
Other notable
22 firms ranked
View full list

Tier 1

Baker McKenzie
6 practice areas
View profile
Basham Ringe & Correa
5 practice areas
View full profile
Deloitte
7 practice areas
View profile
Mancera - EY
6 practice areas
View profile
PwC
7 practice areas
View profile
QCG Transfer Pricing Practice
3 practice areas
View profile

Tier 2

BaseFirma
3 practice areas
View profile
Chevez Ruiz Zamarripa
6 practice areas
View full profile
KPMG
7 practice areas
View full profile
Salles Sainz Grant Thornton
4 practice areas
View full profile
Skatt
6 practice areas
View full profile

Tier 3

Andersen
4 practice areas
View profile
Aptis Global
3 practice areas
View profile
Creel García-Cuéllar Aiza & Enriquez
6 practice areas
View full profile
Elan Zaak
3 practice areas
View profile
Natera
5 practice areas
View profile
TPC Group
3 practice areas
View profile

Other notable

MAAT Asesores
3 practice areas
View profile
Parás Asesores Fiscales
3 practice areas
View profile
Ritch Mueller y Nicolau
6 practice areas
View profile
SMPS Legal
6 practice areas
View full profile
Santamarina + Steta
6 practice areas
View profile
Overview

The SMPS Tax Litigation and Consulting Practice assists clients with a diverse range of tax related services in complex transactions. The firm excels in the area of M&A tax issues. The team has knowledge in the areas of corporate finance, which supports their work in the structuring, implementation, and negotiation of transactions. The department is divided between the two teams, consulting and litigation, which are closely integrated. The tax department is led by partners Jorge San Martín, Francisco Carbajal, and Luis Curiel Piña.  

During the research period, SMPS was active in corporate tax matters. The firm advised Apple Leasure Group, a resort brand management company, on tax implications regarding the mobility of employees. As the company often sends employees to Mexico and Spain, compliance with tax laws in both jurisdictions was key for the clientThe complexity of this matter stemmed from the Mexico-Spain double tax treaty and the ‘Beckham law’ regime in Spain.  

Client feedback

“100% trustworthy on their advice and attention to detail”

Linked Reviews
Tax

The SMPS Tax Litigation and Consulting Practice assists clients with a diverse range of tax related services in complex transactions. The firm excels in the area of M&A tax issues. The team has knowledge in the areas of corporate finance, which supports their work in the structuring, implementation, and negotiation of transactions. The department is divided between the two teams, consulting and litigation, which are closely integrated.

During the recent research period, SMPS’ team advised Spain-based client Europastry on several matters regarding their Mexican operations. The frim advised the multinational company on structures of operation in pursuit of an optimized strategy. The firm also advised on the tax implications of their imports resulting in an 8% savings monthly. SPMS also assisted Europastry on the implementation of a joint venture with local Mexican vendors, aiming for growth within the Mexican Market. 

In 2022, the firm was active in recruitment, the team is joined by new senior associate Leonardo Gonzalez, who joins from a previous position at Grant Thornton London.

Client feedback

SMPS is highly responsive and efficient both in advising and execution.

They are very good with communication and always on top of the issues they are helping us with. 

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Sponsored

Sponsored

ITR Sponsored

  • Sponsored by SMPS Legal
    Ana Paula Pardo, Jorge San Martín Elizondo and Mariam Bojalil Lerch of SMPS Legal explore how firms can best position themselves with Mexico’s varied tax framework following significant tax changes in 2019.
  • Sponsored by SMPS Legal
    The method a firm employs to merge or acquire a corporation in Mexico carries with it a complex array of tax opportunities and challenges. SMPS Legal’s Ana Paula Pardo and Jorge San Martín Elizondo explore how local and international firms can best position themselves with Mexico’s varied tax framework.
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World Tax Sponsored