Mariano Calderón > Santamarina y Steta > Mexico City, Mexico > Lawyer Profile

Santamarina y Steta
11560 MEXICO, D.F.
Mariano Calderón photo

Work Department

Administrative, Environmental and Natural Resources, International Trade and Antidumping, Competition and Antitrust, Taxation, Government Procurement and Privatization, Constitutional, Administrative and Tax Litigation, Money Laundering Prevention.




Mariano has 20+ years of professional experience and has advised national and international clients on taxation matters for their operation in Mexico. He has successfully represented clients in amparo, administrative and judicial contentious proceedings involving tax and administrative matters. He is an expert in investigations and proceedings regarding probable responsibility in antitrust practices, in administrative proceedings regarding customs, and in representing disagreements in government procurement.


Spanish, English


Mexican Bar Association (MBA)

International Fiscal Association (IFT)


1998, Universidad Nacional Autónoma de México, Mexico

1999, Georgetown University Law Center, USA

Lawyer Rankings

Mexico > International trade and customs

Two experienced partners, Alejandro Luna and Ernesto Duhne, lead the eight-strong trade team at full-service firm Santamarina y Steta, which shows notable skills handling a range of IT&C matters, especially structuring operations in line with customs obligations, FTAs, IMMEX (maquiladora), tariff and non-tariff matters, taxation, anti-dumping, verification of origin, and related disputes. The practice has earned a good standing among multinational companies in the automotive, health, technology, aerospace, marine, pharmaceutical, retail and agro-industrial sectors, and also includes  noteworthy practitioners Mariano Calderón, a tax specialist who handles customs litigation, and associate Michel Zelaya.

Mexico > Dispute resolution: litigation

Full-service firm Santamarina y Steta has an ‘exceptional’ litigation practice that regularly represents international clients on domestic and cross-border disputes, and is praised by clients for ‘always looking to be innovative’. Jointly led by ‘expert negotiator’ Carlos Olvera and the ‘practical’ Roberto Fernández del Valle, the team handles a diverse array of dispute resolution cases across a wide variety of sectors and specialisations including complex civil, commercial and administrative cases, and has recently shown muscle in alternative dispute resolution. On the administrative litigation side, key contact Mariano Calderón has strong expertise in environmental and tax-related matters. The team also has a good grounding in insolvency disputes and the enforcement of arbitration awards. The team also has considerable experience in civil liability and damages cases on behalf of individuals and families, a number of them particularly high profile, such as the representation of the parents of a young woman murdered by a Cabify driver in Puebla in 2017. Carlos Brehm -complex civil and commercial litigation, ADR, arbitration, reorganisations, internal investigations and anticorruption matters- who made partner in January 2020, is also noted. The firm also hired associate Cynthia Osio from COMAD, S.C. in 2019.

Mexico > Competition and antitrust

Comprising a group of ‘excellent lawyers’, the practice at Santamarina y Steta has extensive experience advising clients on merger authorizations and antitrust investigations, regularly representing clients in confrontations with the regulators, including claims of anti-competitive behavior, cartel investigations and dawn raids (for which the firm provides regular training). The practice group includes the ‘outstandingErnesto Duhne, along with fellow co-heads Vicente Grau and skilled litigator Mariano Calderón; in accordance with the firm’s strong transactional practice, the group is particularly active in M&A clearance matters. A strong second line includes senior associate Jair Vaca, along with associates Bárbara Asiain and Yakov Kobets.

Mexico > Tax

The six-strong tax practice at full-service firm Santamarina y Steta, renowned for its litigation capabilities, is led by experienced partner Mariano Calderón, who specializes in tax, constitutional and administrative litigation, taxation, foreign trade and anti-money laundering matters. Other noteworthy practitioners include Karina Robledo, appointed counsel as of January 2021, who focuses on domestic and international tax matters – mainly acquisitions (due diligence), transfers, mergers, spin-offs and all types of corporate reorganisation; and senior associate Jair Vaca, who is very active on the litigation side.