Creel, García-Cuéllar, Aiza y Enríquez, S.C. is regularly turned to by financial institutions, fintech companies, multinational corporations, and private equity funds, seeking tax guidance throughout all stages of M&A and cross-border transactions. The team is also skilled in tax controversy and litigation, particularly in resolving tax contingencies through negotiations with the SAT and mediation proceedings before PRODECON. Jorge Correa takes the lead as practice head, specialising in corporate and international tax, particularly within the fields of capital markets, financial products, and M&A. Recognised tax authority Omar Zúñiga assists multinational corporations investing in Mexico and domestic companies expanding their operations abroad. Junior partner Eduardo Brandt remains a key name in managing tax issues in the transactional sphere, with experience advising private equity funds, financial institutions and technology companies in M&A and international tax mandates. In the tax-controversy corner is up-and-coming partner Luis Salinas, who is experienced in advising companies in audits and is also a keen tax litigator. Counsel Andrés Sánchez also focuses on tax litigation, while Laura Frías specialises in transfer pricing. Associate Diego Rico supports the tax practice, with particular experience in advising private equity and real estate funds. Alejandro Santoyo left the practice in June 2024, and Luis Vázquez departed in February 2025.
Legal 500 Editorial commentary

Testimonials

Collated independently by Legal 500 research team.

  • ‘Luis Salinas, in particular, is an outstanding partner. He is always available to assist clients and demonstrates a remarkable ability to coordinate Creel’s various practice groups. His approach ensures the delivery of comprehensive and coherent legal advice, even on the most complex matters.’

  • 'Experience with the Creel team is always a guarantee of excellence in quality of work and tremendous human quality. Unlike other firms, its technical rigour and clarity in conveying concepts are remarkable. They have a keen vision for offering solutions to clients.

  • ‘Jorge Correa is a person who contributes a lot to the team. From a broad strategic vision to attention to the smallest detail in a document. He is someone who manages to generate empathy with both clients and authorities, which instils trust in all parties and paves the way for reaching consensual solutions.'

  • ‘When it comes to tax matters, this firm stands out from the rest. It offers greater responsiveness and direct attention.'

  • ‘Omar Zuñiga is an outstanding partner.'

  • ‘Jorge Correa is a titan within his sector and has formed a top-level team with Diego Rico.'

Key clients

  • FIFA
  • CITIBANK
  • Mill Point Capital
  • Brisa Group
  • Mexico Pacific
  • Amazon
  • Amazon Web Services
  • Linzor Capital
  • Caisse de depot et placement du Quebec (CDPQ)
  • Iberdrola
  • Nissan Motor Company
  • Canadian Pacific Kansas City

Work highlights

Acted as tax counsel for Iberdrola in its post-closing activity, including but not limited to VAT refund process, cash redeployment planning and income tax and VAT payments management related to the sale of 13 Power Plants (8.53MW) to MIP on behalf of the Mexican Government, which represented a historic transaction in the Mexican energy environment, allowing Iberdrola to divest partially from its energy investments in Mexico and strengthening the capacity of the Mexican Government to produce electricity.
Provided ongoing tax advice to Mexico Pacific in its investment for the development of a gas pipeline and liquified natural gas plant in the State of Sonora.
Acted as tax advisers to UPS, a global leader in logistics and package delivery, in its acquisition of Estafeta, a prominent Mexican logistics and courier service provider, to strengthen UPS’s presence in the Latin American market.

Lawyers

Leading partners

The strongest partners in their field, leading on market-leading deals and endorsed by peers and clients alike.

Next Generation Partners

Junior partners with significant recognition from clients and peers in the market and key roles on multiple matters.

Practice head

Jorge Correa

Other key lawyers

Omar Zúñiga; Eduardo Brandt; Luis Salinas; Andrés Sánchez; Laura Frías; Diego Rico