SMPS Legal > Mexico City, Mexico > Firm Profile

SMPS Legal > The Legal 500 Rankings

Mexico > Real estate Tier 2

The lawyers of SMPS Legal’s ‘highly coordinated’ team are regularly sought out by developers, creditors and investors for their ‘solid training, experience and ethics’. Areas of expertise include the structuring of real estate projects, purchase, lease and sale agreements, financing, development, construction and related due diligence. The practice is co-led by a trio of partners, comprising: María Teresa Paillés, who specialises in real estate along with associated M&A and financial and credit operations, and brings three decades' experience to the table; Andres Pizarro Suarez, who has focused his practice on matters including complex trusts, escrow operations and real estate trusts; and Eduardo Pizarro Suárez, who stands out for his ‘outstanding knowledge and efficient and practical solutions’. Key partner María Esther Rey majors on real estate M&A, loan agreements and project finance structures, as well as guaranty structures for real estate. Senior associate-level support comes from Andrés González (real estate, corporate and finance) and Nadiezhda Vázquez Careaga (corporate law, real estate, and M&A).

Mexico > Tax Tier 3

A strong base of Mexican companies and family offices look to SMPS Legal for the full suite of tax advice, from litigation to transactions. For tax consulting, Jorge San Martín is the name to note; his practice encompasses tax and business planning - including M&A, as well as corporate reorganisations focusing on permanent establishments and other tax-related cross-border matters. On the litigation side, Luis Curiel Piña is the lead partner; his workload includes requests for tax credit refunds and undue payments, appeals for revocation, and audits before the tax authorities, among other matters. Francisco Carbajal rounds out the trio of practice heads and his burgeoning practice covers both advisory and contentious matters. In December 2022 the team was bolstered further with the return of senior associate Leonardo González from Grant Thornton UK LLP.

Mexico > Corporate and M&A Tier 4

‘Super capable and experienced,’ SMPS Legal fields a sizeable 18-strong corporate and transactional practice group (including eight partners), it’s numerical strength reflecting the practice’s growing importance to the firm – which remains, perhaps, best known for its strength in the tax sector. The experienced partner group -who share leadership of the practice- includes: Eduardo Pizarro, whose practice has a particular emphasis on the creation and structuring of corporations, spin-offs and M&A; María Teresa Paillés and María Esther Rey , who both have over two decades’ experience handling corporate and real estate transactions in Mexico and abroad; and Daniel del Rio, formerly head of the corporate and M&A department at Basham, Ringe y Correa, S.C., who arrived in mid-2022 as a strategic partner for transactional side of the practice. Banking-focused Iván Pérez Correa provides a financial vision and know how to the practice’s transactional activity and is another key name. Moreover, ongoing development saw the firm hire José Gerardo Vázquez, the former head of legal and compliance at Gap Inc/Old Navy, in January 2023, and susbsequently competition specialist Fernanda Garza (also from Basham) two months later; both arrive as partners. Senior associates Andrés González (capital markets, finance transactions, M&A and corporate law) and Nadiezhda Vázquez (company and contractual law, shareholder matters, banking and foreign investment), provide key support.

Mexico > Banking and finance Tier 5

The expertise of the team at SMPS Legal lies in secured financings, the securitisation of assets and real estate finance. It also assists clients with the incorporation of private capital funds, and counts banks, financial institutions and property developers among its clients. Iván Pérez Correa steers the group and advises on debt, equity, asset-backed and structured securities offerings and tender offers, while Eduardo Pizarro specialises in real estate transactions.

Mexico > Energy and natural resources Tier 5

Mexico > Competition and antitrust