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TORRE ARCOS BOSQUES 1, PASEO DE LOS TAMARINDOS 400-B, 8TH AND 9TH FLOORS, COLONIA, BOSQUES DE LAS LOMAS, 05120, MÉXICO CITY, MEXICO
Tel:
Work +52 55 5267 4500
Fax:
Fax +52 55 5267 4599
Email:
Web:
www.jaureguiydelvalle.com
Jáuregui y Del Valle, S.C., Luis Gerardo Del Valle Torres, Mexico City, MEXICO

Lawyer rankings

Luis Gerardo Del Valle Torres

Tel:
Work +5255 9126 1563
Email:
Jáuregui y Del Valle, S.C.

Work Department

Tax Transaction and Tax Litigation

Position

Partner.- Mr. Del Valle specializes in tax consultancy services in general, including domestic and cross-border transactions; structuring of investment funds for real estate funds and pension plans, private clients, tax litigation and consultancy on tax policy matters.

Career

Mr. Del Valle is Managing Partner at the Law Firm of de Jáuregui y Del Valle, S.C. (2013 to date). He is also Founding Partner and Chairman of the Board at the Law Firm of Del Valle Torres, S.C. (2008 to date) and was a Partner at the Law Firm of Jáuregui, Navarrete y Del Valle, S.C. (2002-2008).

Languages

Spanish, English and French.

Member

Mr. Del Valle is a member of the International Fiscal Association, International Bar Association, the Urban Land Institute, the Mexican Bar Association (Barra Mexicana, Colegio de Abogados), the College of Professors and Researchers of Tax Law and Public Finance (Colegio de Profesores e Investigadores de Derecho Fiscal y Finanzas Públicas) and the National Association of Corporate Counsels (Asociación Nacional de Abogados de Empresa).

Education

Universidad Nacional Autónoma de México, Attorney at Law, Magna Cum Laude; University of Cambridge, Faculty of Law, Master of Commercial Law, British-Chevening Scolarship; New York University, School of Law, Master in International Tax Law. Mr. Del Valle received from the National Autonomous University of Mexico (Universidad Nacional Autónoma de México) authorities the Eduardo García Maynez and Gabino Barreda medals for obtaining the highest academic achievement in his class. He h as also been awarded first place in the National Contest of Administrative Justice organized by the Federal Tribunal of Tax and Administrative Justice (Tribunal Federal de Justicia Fiscal y Administrativa).

Leisure

Mr. Del Valle has written articles on tax law, tax litigation and amparo proceedings and is the author of “The Mexican Federal Tax System.- Its review under Economic and Legal Principles” (Sistema Fiscal Federal Mexicano.- Su Revisión ante los Principios Jurídicos y Económicos) edited by the Federal Tribunal of Tax and Administrative Justice.


Mexico

Tax

Within: Tax

Primarily oriented towards consultancy, which constitutes some 70% of its caseload, Jáuregui y Del Valle, S.C. has consolidated a presence in the funds sector with a steady flow of structuring mandates. The team also has a significant wealth planning practice, and while its advisory work has an emphasis on ease of tax recuperation, the practice also undertakes fiscal litigation if necessary. ‘A great lawyer and “fiscalista”’, practice head Luis Gerardo Del Valle Torres has ‘a forthright style’ and is ‘very capable’; recent work saw him advise Grupo Turin on a tax efficient structure for the $175m sale of its shares to Mars, and PGIM Real Estate vehicle PLA Industrial Fund I in a $30m tax litigation concerning a VAT tax assessment. In conjunction with Eduardo Medina Zapata he also advised PGIM on the restructuring of its for-lease multifamily platform, and on its $250m sale. The ‘active’ and ‘increasingly visible’ Medina acted as tax counsel to Walton Street México CKD Managers II and PLA Administradora IV on the structuring of its $375m and $290m issuances; and in a further PGIM mandate, advised on its acquisition of the shares of FRBC Arrendadora Monterrey, and the structuring and tax provisions of the SPA – a matter made more complex by the tax structure of the private equity fund seller. The team also advised on the tax structure, and the negotiation of the tax provisions of the asset purchase agreement, for Finsa CD II’s $87m acquisition of a large portfolio of industrial properties; Corporate Properties of the Americas (CPA) on the restructuring of its Calzada Capital fund, involving a complex cross border corporate reorganization; and Clarion Partners’ Lion Mexico Fund on the restructuring of part of its debt platform. Significant FIBRA sub-sector work included advising FIBRA Terrafina on the tax structures for the acquisitions of the $480m ‘Scorpion’ industrial portfolio (a deal under negotiation for more than a year), and a smaller $80m industrial portfolio. Other matters include challenging a determined tax credit, revocation appeals, and advice to a state entity. The team can also call on senior counsel Luis Carballo Balvanera who focuses on transactional tax matters and tax litigation; and, after the departure of the associate-in-charge, the firm hired accountant Adrián Vallejo from PricewaterhouseCoopers, SC to reinforce its transfer pricing practice. Associate Ricardo David García Robles is also noted. Clients include American Industries, Southern Cross and CKD Planigrupo.

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