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

Jáuregui y Del Valle, S.C.

Mexico > International trade and customs Tier 2

The ‘highly-specialised’, six-strong practice at Jáuregui y Del Valle, S.C. is recommended for its in-depth knowledge and vast experience of virtually every aspect of international trade and customs, especially anti-dumping and countervailing duties, while also skilfully handling multilateral and bilateral trade agreements, and other aspects including market access, trade policy, preferential trade regimes, customs compliance, trade compliance and trade remedies, and litigation. The experienced David Hurtado heads the department, closely supported by senior associate, Julia García de Acevedo, who has notable expertise in dumping, customs, and health-related international commerce.

Practice head(s):

David Hurtado Badiola


‘They are a highly-specialised and trained team. They carry out timely case follow-up and good case reporting.’

‘They have extensive knowledge and training.’

‘They send us regulatory updates via email.’

Key clients

Almidones Mexicanos

Internacional de Cerámica

VBO Messico

Ryerson Metals de México

Mount Vernon Mills

Ferrero de México


Berwind Corporation

Synergy CHC Corp

Caplugs México

Indorama Polymers

Mexico > Tax Tier 3

Jáuregui y Del Valle, S.C., which, according to a client, is the ‘best tax law firm in Mexico’, boasts a 10-strong practice (including three partners), and is well-known for its high-level expertise in tax consultancy work, particularly for real estate funds. Fronting the department is managing partner Luis Gerardo Del Valle Torres, who is praised for his ‘high level of knowledge’, and for always bringing ‘creative solutions to the table’. His fellow key partners -all integral to the practice- are: Eduardo Medina Zapata, who has a solid track record structuring venture capital, private equity and commodity funds on behalf of national and international fund sponsors; and Luis Carballo Balvanera, who heads the tax litigation and arbitration sub-practice.

Practice head(s):

Luis Gerardo Del Valle Torres; Eduardo Medina Zapata; Luis Carballo Balvanera


‘Knowledge of law related to tax strategies. Very open, transparent, knowledgeable about the law and government structure. Excellent network with authorities.’

‘Eduardo Medina: excellent at communicating, proposing, and providing solutions.’

‘Best tax law firm in Mexico. The team is extremely knowledgeable about Mexico’s changing tax laws and ensures that clients have efficient and compliant structures.’

‘Luis Gerardo del Valle sets himself apart from his competitors with his high level of knowledge and gift for explaining complicated matters with great ease and simplicity.’

‘Great skills and creativity from Luis del Valle Torres, who is very knowledgeable about double taxation treaties and always brings creative solutions to the table.’

Key clients

PGIM Real Estate

Walton Street México

FINSA Real Estate

Mota-Engil Turismo

FIBRA Terrafina

Advance Real Estate

Mexico > Competition and antitrust Tier 4

Partner David Hurtado, who has ‘extensive experience in antitrust matters’ as well as good relationships ‘with other firms and authorities’, heads the ‘solvent and proactive’ practice at Jáuregui y Del Valle, S.C., which is hailed for offering ‘top-notch advice’ when handling antitrust, litigation and clearance work. Key support comes from fellow partner Citlali Perez, who focuses on M&A, commercial arbitration, public procurement and competition matters, among others; and senior associate Julia García de Acevedo, who provides regular day-to-day advice and training to clients including Colgate-Palmolive, Saint Gobain and General Motors.

Practice head(s):

David Hurtado Badiola


‘Jauregui y del Valle’s team is solvent and proactive, with the necessary expertise to provide top-notch advice.’

‘David Hurtado has extensive experience in antitrust matters, as well as good relationships with other firms and authorities in the field that help to implement productive synergies.’

Key clients

Signify México


Saint-Gobain México

Lixil Water Technology Americas

General Motors de México

Suzuki Motor de México

Berwind Corporation

Desarrollos Altabrisa


Online Latin American Payments Mexico (PayU)

Mexico > Corporate and M&A Tier 4

With a four-decade presence in the market, Jáuregui y Del Valle, S.C. houses an experienced department which covers an array of matters including local and cross-border M&A, corporate governance, distribution agreements, joint ventures, and restructurings. Leading the department is Miguel Ishii Yokoyama, who is also actively involved in the structuring, negotiation and documentation of loans and financings. Other key practitioners include María del Pilar Labastida (corporate/M&A, commercial matters, company law and foreign investment), and senior associate Alejandro Creel Ysita, who is experienced in the real estate, automotive, private equity and retail sectors, among others.

Practice head(s):

Miguel Ishii Yokoyama


‘They are formidable lawyers, committed to the safety and well-being of their clients. They give every assurance of being in good hands.’

‘They are very friendly and warm, and their advice is very robust.’

‘With Jáuregui y Del Valle it is possible to draw on experts in different areas who offer comprehensive advice.’

Key clients

Banco Santander de Mexico

Suzuki Motor de México

Grupo Sicrea

Berwind Corporation

FXI Holdings

Brambles Business Services México

Grupo Zapata

Miniso México

Emerson Group

Grupo Hojel

Dechra Pharmaceuticals

Mexico > Banking and finance Tier 5

Jáuregui y Del Valle, S.C., boasts a ‘very versatile’ banking and finance practice, valued by clients for its ‘availability and technical mastery’. A prominent figure in the practice, Alberto Balderas has ‘great knowledge’ on the fintech front where he has been active assisting companies with their regulatory matters regarding payment networks. Fellow partner Fernando Alonso-de-Florida co-heads the well-rounded department, which is also experienced in securitisations; secured-, project- and real estate finance; and leasing and structurally enhanced products, along with corporate lending, distressed financial assets, derivatives and trading.  

Practice head(s):

Alberto Balderas; Fernando Alonso-de-Florida


‘Alberto Balderas’ great knowledge of something as new as fintech has been extremely helpful. I would highlight his willingness to keep learning and to understand the business before giving his opinion, as well as his willingness to listen to other points of view and to be able to work together for the good of the project’

‘The team led by Alberto Balderas is very experienced and open to solving day-to-day problems. They offer a portfolio of solutions for every situation’

‘The team was able to successfully adapt to the complications brought about by the pandemic with technological tools. They are very versatile lawyers who provided us with solutions to the problems that arose’

‘Alberto Balderas was the most outstanding, distinguishing himself for his experience and creativity in solving problems. At all times he made sense to us with the proposals presented to us, showing a lot of experience, legal logic and specialisation in the area of practice’

‘They offer availability and competence, as well as collaboration and technical mastery’

Key clients

PayU Latum

Bank of Montreal

Stenn International

Rappi, Inc  / RappiPay México

Optal Financial


Banco Santander México

Mexico > Energy and natural resources Tier 5

Jáuregui y Del Valle, S.C. boasts a solid, eight-strong energy practice which regularly advises an array of Mexican and non-Mexican clients on natural gas transportation, distribution and storage projects; power generation projects (including IPPs, co-generation, BLTs, EPCs, bulk sales of power and other generation systems), and in up-, mid- and downstream oil-and-gas matters. The team is led by three partners: Fernando Alonso-de-Florida, Alberto Balderas and mining-sector specialist Citlali Perez, whose practice includes the application and renewal of mining concessions and permits, the negotiation and conclusion of supply, and financing contracts for mining projects. Senior associate Alejandro Creel Ysita is also noted.

Practice head(s):

Alberto Balderas Fernández; Fernando Alonso-de-Florida; Citlali Pérez Rentería


‘The firm has a variety of clients that gives them exposure to different points of view in the industry.’

‘Our legal consultation at this firm is handled by the attorney Citlali Perez Renteria; mining is a sector that faces many challenges in Mexico, new regulations, changes on government tax schemes, pressure from conservation groups, etc. Citlali has a broad view on these issues and understands our core values to respect and protect communities and the environment and provides counseling accordingly. This make us feel very comfortable with her suggestions.’

Key clients

Isthmus Energía Verde

Mexico > Intellectual property Tier 5

‘They are 100% committed’ says a client about Jáuregui y Del Valle, S.C. 's 11-strong IP practice, which specialises in copyright and trade mark litigation as well as anti-piracy, and ‘will lift every stone in the desert to find out the appropriate answer’. Partner Israel Ledesma Meléndez has a solid track record handling the organisation and execution of anti-counterfeiting and piracy campaigns for national and foreign companies, mainly from the pharmaceutical, telecommunications, entertainment and technology sectors. Key support is provided by senior associate and skilled litigator Marta Celis, who joined from Olivares in November 2020.

Practice head(s):

Israel Ledesma Meléndez


‘They are 100% committed and if they don’t have the right answer, they will lift every stone in the desert to find out the appropriate answer. They are amazing professionals to work with.’

‘Israel Ledesma is very professional, charismatic and well rounded. He has demonstrated throughout the years that he has what it takes to deliver a final outcome in a satisfactory and pleasing manner.’

‘Attention, professionalism and outstanding knowledge of both the issues and the options for resolving them are distinguishing features of both Israel Ledesma and Martha Ruth Celis.’

Key clients


Genoma Lab International (GLI)


Genoma Lab International

Lego Juris


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 fifteenth consecutive year in 2020, 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 +52 55 5267 4500
M&A and joint ventures Miguel T. Ishii Yokoyama +52 55 5267 4500
Tax Eduardo Medina Zapata +52 55 5267 4500
Tax and Investment funds. Luis Gerardo Del Valle Torres +52 55 5267 4500
Tax and administrative litigation Luis Carballo Balvanera +52 55 5267 4500
Energy Luis Alberto Balderas Fernández +52 55 5267 4500
Banking & Finance Luis Alberto Balderas Fernández +52 55 5267 4500
Banking & Finance Fernando Alonso-de-Florida Rivero +52 55 5267 4500
Energy Fernando Alonso-de-Florida Rivero +52 55 5267 4500
Environmental, Mining and Arbitration Citlali Pérez Rentería +52 55 5267 4500
Real estate Miguel T. Ishii Yokoyama +52 55 5267 4500
Securities and structured finance Fernando Alonso-de-Florida Rivero +52 55 5267 4500
Project finance and infrastructure Luis Alberto Balderas Fernández +52 55 5267 4500
Insurance and reinsurance Luis Alberto Balderas Fernández +52 55 5267 4500
Litigation Luis Carballo Balvanera +52 55 5267 4500
Intellectual property Israel Ledesma Meléndez +52 55 5267 4500
Labor E. Fernando Martínez Flores +52 55 5267 4500
International trade David Hurtado Badiola +52 55 5267 4500
Competition/antitrust David Hurtado Badiola +52 55 5267 4500
Project finance and infrastructure Fernando Alonso-de-Florida Rivero +52 55 5267 4500
Photo Name Position Profile
Mr Fernando Alonso-de-Florida Rivero  photo Mr Fernando Alonso-de-Florida Rivero Partner
 L. Alberto Balderas Fernández  photo L. Alberto Balderas Fernández Partner
Mr Luis Carballo Balvanera  photo Mr Luis Carballo Balvanera Partner.
Mr Luis Gerardo Del Valle Torres  photo Mr Luis Gerardo Del Valle Torres Managing Director
 Justo Fernández del Valle y Cervantes  photo Justo Fernández del Valle y Cervantes Partner
Mr David Hurtado Badiola  photo Mr David Hurtado Badiola Partner
 Miguel T. Ishii Yokoyama  photo Miguel T. Ishii Yokoyama Partner
 María del Pilar Labastida Álvarez  photo María del Pilar Labastida Álvarez Partner
 Israel Ledesma Meléndez  photo Israel Ledesma Meléndez Partner. Israel Ledesma Meléndez leads the IP team and has nearly fifteen…
 Fernando Martínez Flores  photo Fernando Martínez Flores Partner
Mr Eduardo Medina Zapata  photo Mr Eduardo Medina Zapata Partner
Miss Citlali Perez Renteria  photo Miss Citlali Perez Renteria Partner
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
International Chamber of Commerce (ICC)
Insuralex (Global Insurance Lawyers Group)
Partners : 12
Associates : 33
Other Lawyers : 7