Firm Profile > SMPS Legal > Mexico City, Mexico

SMPS Legal

International trade and customs Tier 2

Partner Alexis Michel stands at the helm of the solid international trade and customs practice at SMPS Legal, which is praised for its advice on issues related with anti-dumping, and countervailing and safeguards investigations, while also skillfully handling mandates on matters including tax obligations, tariff classification, customs valuation, FTA matters, verification of origin procedures, criteria confirmation before tax and customs authorities; foreign trade programs (such as IMMEX), drawback and sector promotion programs; and internal audits and compliance. The six-strong team, which assists clients from a wide range of industries, including metals, retail and shipping,  also includes key senior associates Natalia Cardona, who specializes on tax consulting and litigation, and customs tax expert Lorena Domínguez.

Real estate Tier 3

SMPS Legal considerably deepened its real estate capabilities in 2020 with the hire of virtually all of legacy firm Romo Paillés, S.C.'s real estate practice. Former managing partner María Teresa Paillés, a leading player in the real estate sector with a strong focus on transactions in the hospitality industry, has joined the firm along with fellow partner María Esther Rey and two associates. They will reinforce the team co-led by Alejandro Ortiz, who operates from the firm's Dallas office and is often sought-out by clients interested in tourist developments in Mexico; and Eduardo Pizarro, who has particular expertise in the financial and energy sectors. Recently appointed partner Andrés Pizarro, who is especially skilled at handling complex trusts, trust operations and FIBRAs, is another name to note. The practice, which is currently working on several projects related to shopping malls, regularly advises clients on all types of real estate and asset transactions, including sales and purchases, leasing, financing, development and construction, and liens on real estate assets, as well as handling audits, and regulatory, tax and environmental matters.


The partner is involved and knows the matter well, unlike other firms where the partner is only present at the beginning and end.

Their treatment is excellent and their disposition is total.

Key clients


O’Donnell Group

Cimbra Capital

Centauro Capital


Atco-Ranman Energia


GD Holdings

APX Inmuebles

Tax Tier 3

SMPS Legal's tax consulting and litigation practice that handles a broad array of matters, including estate planning, acquisitions, mergers; corporate restructuring; and corporate and international taxation - particularly in connection with the real estate, private equity and oil-and-gas industries. The seven-strong team is co-led by four partners: Jorge San Martín, whose strong suit is tax efficient structures; Ana Paula Pardo, who has a very solid advisory practice; tax litigation specialist Christian Solis; and Alexis Michel, who manages all matters related to international trade. Key support, especially as regards litigation, comes from senior associate Jorge Arturo Rodríguez.

Key clients

ECOM México


Lufthansa Systems

Danone (Bonafont)

Grupo Axo

Wintershall DEA

Fideicomiso Nexxus Capital VI (FICAP)

Corporate and M&A Tier 4

SMPS Legal's 11-strong practice group displays solid knowledge across a broad swathe of corporate activity, from company incorporation and structuring, through operational and strategic matters such as compliance, governance and a full range of transactional and investment activity, through to closure and liquidation. With a roster ranging from start-ups to large corporates, clients appreciate the ‘extremely personal and friendly treatment’ offered by the team composed of Eduardo Pizarro (corporate advisory and finance, joint ventures and M&A); Alejandro Ortiz who specializes in assisting companies establish and operate in Mexico; Andres Pizarro Suarez (corporate / M&A, joint ventures, real estate, restructuring, investments and regulatory); and Iván Pérez (banking and finance, capital markets and M&A). Moreover, the team has been substantially reinforced, firstly with the April 2020 hires of former Romo Paillés, S.C.-managing partner, real estate expert María Teresa Paillés, and her corporate, transactional and real estate-focused colleague María Esther Rey; and subsequently, with the August 2020 hire of Juan Pablo Visoso, formerly in the private equity sector, who joins as a partner of the corporate/M&A and banking and finance practices.


They have an extremely personal and friendly manner; 24/7 professionalism and dedication.

Key clients

General Electric Company

The Bank of New York

US Green Building Council

American Greetings

Grupon Nacer (Universidad Icel)


Quest Diagnostics

R&R Partners

Atco Group

Nexxus Capital


O’Donnell Group

Grupo Axo


DHL Express

Olympus Tours

Ventura Capital Privado

Mexplorer Capital

Grupo Kuo

Africam Safari

Office Depot

Grupo Gigante

Now New Media

Buen Manejo del Campo

Bouffier Family

Exile Content

Joi Canadian Stores

Energy and natural resources Tier 4

SMPS Legal is gradually developing an energy practice that has caught the attention of the market during the past year. Co-led by partners Eduardo Pizarro and Carlos Solórzano (who splits his time between Calgary and Mexico City offices), the department advises oil, gas and power clients on both regulatory and transactional matters arising in the sector. The team's recent caseload has been dominated by assisting clients -including Renaissance Oil, Tonai Energía, Jaguar Exploración y Extracción, GS Oil & Gas, IHSA Iberoamericana de Hidrocarburos, and Murphy Oil, among others- on regulatory compliance with the contractual obligations deriving from their CNH granted E&P licenses. In other matters it has primarily been involved in project development in the solar and distributed-generation segments. Key regulatory-side input comes from experienced of counsel, Severo López Mestre.

Key clients

Tonali Energía

Renaissance Oil Corp

Excel Nobleza

Jaguar Exploración y Extracción

GS Oil & Gas

GD Holdings

Atco-Ranman Energía

Pantera Exploración y Extracción

IHSA Iberoamericana de Hidrocarburos

Murphy Oil

Cheiron Holdings

SMPS Legal is a boutique law firm with regional expertise formed by a merger involving San Martan y Pizarro Suarez, S.C., O&G Energy and Natural Resources Attorneys S.A.S. and Solorzano Corporation to form a team of experienced and specialized lawyers committed to offering integrated multi-disciplinary legal counsel in Latin America from strategically located offices.

For over 20 years, the partners and lawyers of SMPS Legal have successfully assisted domestic and foreign investors in their activities in Latin America.

SMPS Legal provides cutting-edge legal services to address the needs of today’s leading corporations in the Latin American region.

Main areas of practice
Banking and finance: the firm counsels private equity companies, creditors, debtors and other participants in national and foreign markets in granting and restructuring of financing and in the establishment of guaranties by providing prompt and cutting-edge advice in a sector that is time-sensitive in its transactions.

Foreign trade and customs: the foreign trade practice focuses on advising clients regarding tax obligation compliance and specifically assisting clients to identify and develop expansion opportunities.

Corporate/M&A: SMPS Legal assists clients in the negotiation and execution of corporate restructures, co-investments, shareholders’ agreements, transformations, spin-offs and mergers, including national and international private capital funds.

Energy: SMPS Legal has a sophisticated energy practice, with emphasis in the development and funding of energy projects. The energy team provides comprehensive advice to clients specialized in the generation of conventional and alternate energy in a wide range of matters. It has extensive experience in the processing of electricity permits and structuring and funding of electricity generation projects. SMPS also specializes in negotiation of agreements for the industry with PEMEX and other suppliers; advising on public contracting procedures (direct awards, public biddings and restricted invitations); the implementation of strategies to surmount challenges with public contracting procedures; bids from PEMEX concerning mature fields; construction of natural gas pipelines; processing gas permits before the Energy Regulatory Commission; and natural gas distribution agreements with Pemex Gas y Petroquimica Basica and other distributors.

Tax: SMPS Legal is a leader in the optimization of tax structures and M&A tax-related issues. The tax practice is unique in that it is a fully integrated consulting and litigation tax practice whereby all members provide both consulting and litigation services, with a clear vision of the financial and legal aspects of every issue.

Real estate: the attorneys of SMPS Legal have extensive experience representing developers, creditors and investors in every type of real estate and asset transaction.

Labor: SMPS Legal provides legal advice on all matters related to labor law and social security, including recruitment strategies, establishment and modification of benefits, plans and employment conditions.

Global projects: the projects practice team of SMPS Legal has successfully represented clients in projects throughout the Latin American region in various industries and sectors.

Audit services: SMPS Legal offers an array of audit services, specific and specialized as needed to fulfil its clients’ needs. The members of SMPS Legal are experts in identifying risk areas.

Department Name Email Telephone
Tax Jorge San Martín
Tax Ana Paula Pardo Lelo de Larrea
Tax Christian Solís
Corporate Eduardo Pizarro Suárez
Corporate Alejandro Ortiz
Corporate Claire Guglielmi
Corporate Iván Pérez Correa
Real Estate Alejandro Ortiz
Real Estate Moisés Shehoah
Banking and Finance Iván Pérez Correa
Energy Eduardo Pizarro Suárez
Energy Carlos Solórzano
Energy Pablo Mauricio Alvarado
Energy Jorge Miranda
Global projects Jorge Miranda
Foreign Trade and Customs Alexis Michel
Labor Eduardo Pizarro Suárez
Photo Name Position Profile
 Jorge San Martín photo Jorge San Martín Partner
 Alexis Michel  photo Alexis Michel Partner
 Alejandro Ortiz  photo Alejandro Ortiz Partner
 Ana Paula Pardo  photo Ana Paula Pardo Partner
 Eduardo Pizarro  photo Eduardo Pizarro Partner
 Iván Pérez photo Iván Pérez Partner
 Moisés Shehoah  photo Moisés Shehoah Partner
 Carlos Solórzano  photo Carlos Solórzano Partner
Other fee-earners : 25
Total staff : 53
Partners : 12