SMPS Legal

Tax Litigation and Strategic Tax Advisory

Partner

Alfonso is a Partner in the Tax Litigation practice, with more than 15 years of experience. He specializes in advising domestic and international clients on the strategic management of complex tax controversies.

His practice focuses on the design and implementation of defense strategies before federal and local tax authorities, including the filing of administrative appeals and the representation of clients in administrative and judicial litigation. He also has extensive experience in mediation proceedings before the Taxpayer Defense Attorney’s Office (PRODECON), as well as in handling tax audits and providing strategic advice on the interpretation and application of tax regulations.

Alfonso is distinguished by his ability to combine deep technical expertise with a pragmatic, business-oriented approach, enabling clients to efficiently manage risks and make informed decisions in highly sensitive environments. His practice positions him as a trusted advisor in tax disputes, where legal, financial, and operational considerations converge.

Alfonso holds a Law degree from Universidad Panamericana, where he also completed a specialization in Constitutional (Amparo) Law and a Master’s degree in Tax Law. In addition, he holds a diploma in Accounting and Finance from ITAM.

Spanish and English

Alfonso is a member of the International Fiscal Association (IFA), reflecting his ongoing engagement with international tax developments and best practices.

Universidad Panamericana (2010) – Law Degree

Universidad Panamericana (2012) – Postgraduate Specialization in Amparo Law

Universidad Panamericana (2015) – LLM Tax Law.

Instituto Tecnológico Autónomo de México (ITAM)  (2023) – Certificate Program in Accounting and Finance

In 2025, Alfonso contributed to an opinion piece with LexLatin titled: “Mexico’s Supreme Court Reviews Virtual Return in IMMEX Transactions: Should VAT Be Paid Twice?” He argued that the virtual return legal fiction should be applied consistently, such that if goods are deemed returned abroad, their sale must also be treated as occurring outside Mexico, warning that a contrary approach could lead to tax distortions and potential double VAT exposure.