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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

Lawyer rankings

Luis Carballo Balvanera

Tel:
Work +5255 5267 4517
Email:
Jáuregui y Del Valle, S.C.

Work Department

Tax Transaction, Tax Litigation, Administrative Litigation, International Trade, Economic Competition.

Position

Partner.- Mr. Carballo specializes in Tax Law, Administrative, Contentious-Administrative, Amparo, Administrative Law, Electoral Law.

Career

Magistrate of the Superior Hall of the Federal Court of Tax and Administrative Justice (Sala Superior del TFJFA), January 2002 to January 2011; Magistrate of the Superior Hall of the Federal Tax Court (Sala Superior del TFF), February 1996 to January 2002; Magistrate of the Federal Tax Court (TFF) for the first time from January to October 1991; President of the Federal Tax Court (TFF), January 1998 to December 1999; Magistrate of the Superior Court of Justice of the Federal District (TSJDF), July 1995 to February 1996; Legal and Taxation Deputy Director of the National Fund for Worker´s Housing Institute (INFONAVIT), January to May 1995; Magistrate Counsel of the Federal Electoral Institute (IFE), October 1991 to May 1994; Federal Tax Attorney Deputy Counsel, December 1976 to December 1990; Of Counsel of Del Valle Torres, 2012-2013; Of Counsel of Jáuregui y Del Valle, S.C. (2013 - 2015);

Languages

Spanish

Education

Universidad Nacional Autónoma de México, Attorney at Law, 1969

Leisure

Professor in Tax Law and Contentious-Administrative Law at the Universidad Nacional Autónoma de México, 1972.


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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