Jáuregui y Del Valle, S.C. > Mexico City, Mexico > Firm Profile

Jáuregui y Del Valle, S.C.

Mexico > International trade and customs Tier 2

Jáuregui y Del Valle, S.C. is a strong choice for anti-dumping matters and countervailing duties work but more broadly offers a wide-ranging service in international trade that covers litigation, trade policy, and multilateral and bilateral trade agreements, among other issues. Multinationals in the food sector have been a notably strong source of mandates for the practice recently. Department head David Hurtado Badiola is a renowned figure in the market and has particularly strong experience assisting US clients on their dealings with the Mexican authorities. Senior associate Julia García De Acevedo provides primary support and has expertise in anti-dumping, customs and health-related international commerce.

Practice head(s):

David Hurtado Badiola


The team uses several points of technology that make it much easier to give the necessary answers in time.

David Hurtado Badiola has a good knowledge of his area.

Key clients

Walmart Mexico

Wayne Sanderson Farms

Almidones Mexicanos

FXI de Juárez

Ryerson Metals de México

Mount Vernon Mills

Ferrero de México




Work highlights

  • Advised Walmart on an anti-dumping investigation regarding kitchen appliances from China and connected judicial proceedings.
  • Advising Sanderson Farms on the sunset review of the anti-dumping duties imposed on importations into Mexico of chicken legs and thighs.
  • Advising Almidones Mexicanos on the potential impact of USMCA and other international agreements, alongside VAT applicable to imports of food into Mexico.

Mexico > Tax Tier 3

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.

Practice head(s):

Luis Gerardo del Valle; Luis Carballo; David Hurtado Badiola


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



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.

Mexico > Intellectual property Tier 4

Jáuregui y Del Valle, S.C.’s work in IP has a distinct strength in anti-counterfeiting, piracy and online infringements, and demonstrates experience across a broad range of sectors - it has a notably strong client bases in pharmaceuticals, technology, telecoms and consumer goods. The firm also has an IP litigation offering that covers IP infringement actions on administrative, civil and criminal courts in matters related to trade marks, copyrights, plant varieties and patents. Israel Ledesma Meléndez leads the department and has particular expertise in administrative, civil and criminal litigation, specifically in cancellation, infringement, lapse and enforcement actions. Associate Marta Celis further bolsters the IP litigation offering.

Practice head(s):

Israel Ledesma Meléndez


The intellectual property team of Jauregui and Del Valle led by Israel Ledesma is a proactive team that provides personalised attention. Their services stand out in the areas of intellectual property litigation and actions against counterfeiting and piracy. They try to put themselves in the client’s position to resolve cases.

Israel Ledesma lawyer with very solid knowledge in IP litigation, especially trade marks and copyrights. He is proactive and a good team leader. Good management of clients and global brands.’

The team’s technical skills are very robust. The level of service and speed is highly recommended. The service is even superior to other highly prestigious offices.

Israel Ledesma is a very experienced lawyer with a good approach to companies. He is sensitive to the problems of international companies. He has strong connections with subject matter experts and that helps in strong problem solving.’

Key clients





Great Healthworks



Grupo Jumex



Work highlights

  • Advising Apotex on executing a settlement and coexistence agreement for Latin America with a Colombian pharmaceutical company.
  • Advised Lego on a counterfeit goods raid.
  • Represented Adidas in filing preliminary injunctions against a factory in Guadalajara.

Mexico > Banking and finance Tier 5

The ‘solid and united’ team at Jáuregui y Del Valle, S.C. regularly handles securitisations, secured and project finance, loan transactions, real estate finance and regulatory matters for fintech companies and banks. Alberto Balderas, an expert in complex structured finance transactions and the issuance of high-value securities, is one of three practice heads; project finance specialist Fernando Alonso-de-Florida Rivero and corporate finance-focused Justo Fernandez del Valle also co-lead. The practice was recently strengthened with the arrival of senior associate Luis Rodolfo Flores in September 2022.

Practice head(s):

Alberto Balderas Fernández; Fernando Alonso-de-Florida R.; Justo Fernandez del Valle


Solid, united team, with intelligent legal guidance.

Key clients

PayU Latam

Stenn International

Rappi / RappiPay México

Optal Financial


Edenred México

Asociación de Sociedades Emisoras de Vales

Sí Vale México

Price Travel

Grupo TMM


Banco Base

Bank of Montreal


Grupo Marhnos

Trafalgar Digital, Institución de Fondos de pago electrónico

Bamboo Payment Systems

Crédito Real

Work highlights

  • Assisted non-bank financial institution Crédito Real with its liquidation.
  • Provided day-to-day guidance to Stenn International on its factoring transactions in Mexico.
  • Advised Rappi and Rappi Pay México regarding the obtaining of CNBV authorisation in order for RappiPay to be organised and operate as an Electronic Funds Payment Institution under Mexico’s new Fintech Law.

Mexico > Competition and antitrust Tier 5

Jáuregui y Del Valle, S.C. is valued by clients for its ‘excellent attention to detail’ regarding antitrust advice, where it assesses the potential impact of corporate developments and M&A; the practice group also has capability in investigations. Department head David Hurtado leads on all matters for clients that include multinationals and market-leading domestic corporations. Associate Julia García De Acevedo focuses her practice on competition law and international trade.

Practice head(s):

David Hurtado


It is a firm that has helped me on issues of economic competition as well as foreign trade. Compared to other law firms, Jáuregui and del Valle resolve any situation with excellent attention to detail and become essential business partners for the company.

I would say that their main strength is attention combined with the resolution of complicated situations. They always answer and resolve.

Key clients

Corporate Properties of the Americas (“CPA”)

Grupo ADO

Latamel Distributors

Herman Miller México

Signify México

Colgate Palmolive

Saint-Gobain México

American Standard Brands

Desarrollos Altabrisa

Online Latin American Payment Mexico (PayU)

Work highlights

  • Assisted ADO with an antitrust training program for directors, employees and managers.
  • Advising Signify on the review of competition aspects related to distribution contracts with clients and distributors.
  • Acting for Saint Gobain on antitrust matters regarding the distribution, sales, joint venture agreements, and occasional M&A.

Mexico > Corporate and M&A Tier 5

Co-led by Fernando Alonso-De-Florida (corporate, export and project finance; M&A, real estate and energy), counsel María del Pilar Labastida (corporate, commercial and transactional law) and Justo Fernández del Valle (corporate/M&A, international trade, foreign investment, administrative law, public bids and real estate), the compact, six-strong corporate team at Jáuregui y Del Valle, S.C.offers quick and effective responses’, ‘good service’ and ‘consistency’. At associate level, Fernanda Acevedo focuses primarily on corporate and real estate matters. Former senior associate Alejandro Creel Ysita exited in June 2022, but the firm subsequently hired senior Luis Rodolfo Flores from PBP Abogados S.C. in September.      

Practice head(s):

Fernando Alonso-de-Florida; María del Pilar Labastida; Justo Fernández del Valle y Cervantes


What makes the team unique is the fact that they give us a quick and effective response to the problems or doubts of the group companies. In-house lawyers need to know that you have a strong team to help them deal with any internal, external, national or international legal problems and we know that Jauregui & Del Valle’s team has lawyers from various legal areas that allows them to provide an effective response when more than one legal area comes together in a problem.

The consistency shown over the years makes them as one of the best firms we work with and the team has always demonstrated its ability to deal with any problem. Over the years they have improved their response time, with better control of our companies’ files, a better billing and collection service and also a closer relationship with the notaries and government authorities that intervene in the processes.

Their plus is the good service, their speed and their knowledge of the issues we handle. Competitors take longer in their response times and do not provide a global service; that is, there is always some issue on which they fall behind. In Jauregui and Del Valle there is little staff turnover, which allows the service to become increasingly efficient. The lawyers and support staff we work with are Pilar Labastida, María Fernanda Acevedo Olguín, Angela Rodriguez Vasquez and Viridiana Patricia Granillo Morales.

Key clients

Crédito Real

Green Lynx

Suzuki Motor de México


The Berwind Corporation

FXI Holdings

Brambles Business Services México

Grupo Zapata

Emerson Group

Grupo Frigus-Therme

Dechra Pharmaceuticals


Edelman Mexico

Asociación Mexicana de Franquiciatarios de Automotores Renault

PagoNxt Merchant Solutions

Work highlights

  • Acted as liquidator for Crédito Real’s dissolution and liquidation.
  • Appointed by Green Lynx LLC as its external legal counsel in Mexico to assist in the preparation and execution of the documentation allowing it to render professional services to a well-known vacation resort in Baja California, Mexico.
  • Acting as external legal counsel to Suzuki Motor de México, S.A. de C.V. on (Mexican) general corporate legal matters.

Mexico > Energy and natural resources Tier 5

Power, oil-and-gas, and renewable energy projects are all areas of strength for a team at Jáuregui y Del Valle, S.C. that assists with the full range of financing, transactional, procurement-and-bidding related, and regulatory/permitting matters across the breadth of the energy sector. The team is also active in the mining area, particularly as regards supply contracts and financing. Managing partner and tax expert Luis Gerardo del Valle, and securities and finance law partner Alberto Balderas Fernández oversee the department.

Practice head(s):

Alberto Balderas Fernández; Luis Gerardo del Valle Torres

Key clients

Isthmus Energía Verde

Mexican Government

Grupo Cobra

Work highlights

  • Advised the Mexican Government on the acquisition of the issued and outstanding capital stock of entities that own 13 combined cycle power plants.
  • Assisted Grupo Cobra with the administration, operation and execution in the construction of a combined cycle power plant for the Mexican Government, valued at $425m.
  • Advised Grupo Cobra on the construction, administration and operation of a combined cycle power plant in Tula, for the Mexican Government (valued at $323m).

Jáuregui y Del Valle (JDV) was founded in 1975 as a Mexican full-service law firm specialized in domestic and international business transactions. It brings together dedicated professionals with a solid international expertise, highly recognized for their innovative approach in providing solutions with the highest technical and ethical standards, alongside a deep understanding of their clients’ business needs. Our mission is to preserve a distinctive unique approach and to remain a leading practitioner of law; key elements that triggered their participation in highly reputable transactions.

JDV advises domestic and foreign clients on a wide range of joint ventures, investments and economic activities within manufacturing trade and services. The firm has a history of implementing state-of-the-art transactions, being a market leader in advising highly regulated entities and in structuring foreign equity investments. We are well known in covering various types of financings, privatizations of government-owned companies and public services, in advising and assisting clients on all steps of qualifications for public bid processes and negotiations of procurement, alongside services, infrastructure and agreements with government entities. The firm has advised foreign governmental entities throughout its history.

Following our clients’ needs, we have successfully established working relationships with various law firms in the main jurisdictions worldwide. Currently advising clients on M&A, private investments and financings in industries where traditionally no private investment has been permitted, such as telecommunications, oil and gas, energy and power generation, natural gas distribution and transportation projects.

Corporate social responsibility: We are proud to announce that for the 18th  consecutive year in 2023, Jáuregui y Del Valle, SC achieved recognition as a Socially Responsible Firm granted by the Mexican Centre for Philanthropy (Centro Mexicano para la Filantropía, CEMEFI).

The main activities and corporate social responsibility programs implemented by Jáuregui y Del Valle, SC are oriented towards education, environment, health, continuing legal education, promotion of justice and support for the improvement of Rule of Law and pro bono services to private charities, foundations, professional organizations and associations.

Practice areas
Tax consulting: We have a substantial practice area in tax consulting, both federal and local, with broad expertise in planning and structuring private and publicly traded real estate investment funds, planning and structuring joint ventures and corporate restructures, acquisitions, dispositions, stock and asset purchases, transfer pricing analyses and strategic tax refunds. Our tax specialists are constantly involved in cross-border and domestic transactions.

Tax and administrative litigation: We maintain a solid tax and administrative litigation practice with constant defense of our clients’ rights before tax authorities and governmental entities. We have obtained multi-million penalty annulments at courts and revocation of administrative resolutions that deny concessions or government agreements.

Banking and finance: JDV advises some of the world’s leading financial institutions, including commercial and investment banks, financial entities, insurers, reinsurers, financial leasing companies, factoring companies, investment funds, pension funds and other institutional investors, alongside family offices and entrepreneurs in connection with their business in Mexico and cross-border transactions. We actively advise our clients on corporate and export finance, project and energy finance, structured finance, private equity, derivatives, banking and regulatory, restructuring and distressed assets, securities, insurance and reinsurance, litigation, fintech and payment networks.

Corporate M&A: JDV is recognized for its innovative approach and efficiency in designing corporate structures, alongside an outstanding technique to solve complex issues. We provide legal services in connection with distribution agreements, mergers and acquisitions, joint ventures, strategic alliances and associations, shareholder conflicts, corporate governance, reorganizations, regulated industries, privatization process and anti-corruption.

Capital markets: We advise brokerage firms and securities issuers on public and private offerings of debt and capital instruments on both Mexican and international stock markets. We also advise public companies and their stockholders on fulfilling their obligations under securities laws. Our experience includes handling initial public offerings and public purchase offerings, listing and delisting securities, debt and structured instrument offerings, including stock exchange-traded certificates issued by development trusts (CKDs) and stock exchange-traded certificates issued by real estate investment trusts (FIBRAs).

Energy: Our team advises clients involved in the energy sector in exploration, drilling, maintenance and other services to Petróleos Mexicanos and Comisión Federal de Electricidad, transportation, distribution and storage of natural gas, electric power generation biofuels projects, BLT agreements, EPC and O&M contracts and other energy related projects.

Insurance and reinsurance: The insurance and reinsurance practice encompasses a wide range of regulatory, organizational, operational, transactional and claims-related matters, both on transactional day-to-day matters and for special projects. In particular we represent Mexican insurance companies on the following matters: corporate and regulatory, foreign insurers on the establishment of their Mexican operations, cross-border trade related to all insurance-related services, Mexican insurers on various day-to-day and high-end operational matters, product development, claims and coverage issues. We also participate in national and international insurance and reinsurance arbitration and litigation, general regulatory, alongside transactional and corporate work for foreign reinsurers and Mexican insurance-related entities.

Environmental: The environmental law practice advises and represents our clients on compliance matters related to regulatory and environmental legislation. Our services include due diligence, advice and implementation of legal strategies aimed to minimize environmental risks that may arise during the development of any new project or corporate transaction such as mergers and acquisitions or from authority inspections to their establishments.

Criminal law: The criminal law practice of JDV has a clear corporate focus providing legal services mainly to the business sector and to individuals who seek excellence and ethics in the practice of criminal law. To date the firm is involved in some of the most relevant criminal litigation matters in Mexico and it has advised multiple national and foreign entities.

Intellectual property: JDV has a full intellectual property practice, being active in trademarks, patents, copyright and plant varieties, from filing and prosecution to complex litigation. Anti-counterfeiting is one of the strongest areas in Mexico. We are currently representing some of the most prestigious companies on different sectors such as: smartphones, telecommunications, pharmaceutical industry, technology, sport brands, spirits, luxury and clothing.

Civil and commercial litigation and arbitration: JDV has extensive experience representing national and international companies, financial and insurance institutions, public corporations and trusts, funds and private investors in matters related to conflicts between shareholders, contractual and non-contractual liability procedures and implementation of real and personal guarantees, before tribunals of the federal jurisdiction and the common jurisdiction. We also provide comprehensive consultancy services on domestic and international alternative dispute resolution and arbitration proceedings before the principal arbitration institutions such as the International Chamber of Commerce (ICC), Centro de Arbitraje de México (CAM), Cámara Nacional de Comercio de la Ciudad de México (CANACO). The members of our civil and commercial litigation and arbitration practice actively guide the client by proposing timely and effective solutions to their transactions

Data protection, privacy and information technology: Our data protection, privacy and IT team provides professional advice to worldwide organizations such as telecommunications, apps, pharmaceutics, online payments services, privacy notices, national and international transfers agreements, due diligence, data subjects rights, outsourced data protection officers, privacy policies, counseling on procedures carried on by the Data Protection Authority and trials or appeals before the Federal Courts.

Mining: Our mining practice offers innovative advice and is highly experienced in the preparation and negotiation of various types of contracts required in mining projects, such as promissory mining concession rights assignment agreements, exploration and exploitation agreements, purchase options, royalties, joint ventures, shareholders’ agreements, advice on the rights acquisition over mining concessions, incorporation and registration of mining companies and compliance follow-up, advice on real estate and environmental issues, negotiations with agrarian communities alongside advice and implementation of strategies in case of litigation.

Competition and antitrust: This area provides advise to national and multinational companies on the full range of issues including mergers, acquisitions, joint ventures and contracts, antitrust investigations and litigation, leniency and reduction of sanctions program, audits and compliance programs to different sector, such as transportation and logistics, retail, automotive, health, food and drinks and pharmaceutical, among others.

International trade: We have an in-depth knowledge and vast experience in advising national and multinational companies from different sectors on every aspect of international trade and investments, including customs law, domestic and international trade litigation (including litigation under international trade agreements), market access and trade policy, preferential trade regimes, trade remedies, antidumping, safeguards and subsidies.

Health: We provide services to pharmaceutical, food and hygiene and consumer care industries, among others, on obtaining all types of permits, certificates and registrations for the sale, import or export of their products.

Estate planning: We provide legal advice on tax matters, planning and compliance with tax obligations, and succession and estate planning for high and ultrahigh-net-worth individuals, including inheritance procedures.

Labor and immigration: We provide legal advice on several labor matters, such as representing employers on collective bargaining negotiation, individual and collective lawsuits, social security, workers’ profit sharing, individual labor agreements and outsourcing structure. We also provide advice to clients on immigration matters for expatriate employees.

Real estate: We participate in the design, negotiation and implementation of all kinds of real estate projects, including the aspects of financing, capital investment, joint venture, and structuring of private investment funds.

Structuring of real estate and infrastructure funds: We manage a wide range of infrastructure projects, PPPs, International bridges, water treatment plants, pipelines, ports, power grids and satellites.

Department Name Email Telephone
Managing partner Luis Gerardo Del Valle Torres lvalle@jaureguiydelvalle.com +52 55 5267 4500
Tax and Investment funds. Luis Gerardo Del Valle Torres lvalle@jaureguiydelvalle.com +52 55 5267 4500
Tax and administrative litigation Luis Carballo Balvanera lcarballo@jaureguiydelvalle.com +52 55 5267 4500
Energy Luis Alberto Balderas Fernández lbalderas@jaureguiydelvalle.com +52 55 5267 4500
Banking & Finance Luis Alberto Balderas Fernández lbalderas@jaureguiydelvalle.com +52 55 5267 4500
Project finance and infrastructure Luis Alberto Balderas Fernández lbalderas@jaureguiydelvalle.com +52 55 5267 4500
Insurance and reinsurance Luis Alberto Balderas Fernández lbalderas@jaureguiydelvalle.com +52 55 5267 4500
Litigation Luis Carballo Balvanera lcarballo@jaureguiydelvalle.com +52 55 5267 4500
Intellectual property Israel Ledesma Meléndez iledesma@jaureguiydelvalle.com +52 55 5267 4500
Labor E. Fernando Martínez Flores fmartinez@jaureguiydelvalle.com +52 55 5267 4500
International trade David Hurtado Badiola dhurtado@jaureguiydelvalle.com +52 55 5267 4500
Competition/antitrust David Hurtado Badiola dhurtado@jaureguiydelvalle.com +52 55 5267 4500
IBA (International Bar Association)
IFA (International Fiscal Association)
Canadian Business Chamber (CANCHAM)
Society of Trust & Estate Practitioners (STEP)
International Bureau of Fiscal Documentation (IBFD)
International AntiCounterfeiting Coalition (IACC)
INTA - International Trademark Association
International Tax Specialist Group (ITSG www.itsgnetwork.com)
International Chamber of Commerce (ICC)
Insuralex (Global Insurance Lawyers Group)
Partners : 12
Associates : 33
Other Lawyers : 7