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Omar Zúñiga

Omar Zúñiga

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Creel, García-Cuéllar, Aiza y Enríquez, S.C.

Creel, García-Cuéllar, Aiza y Enríquez, S.C.

Mexico

1

Tax

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
Phone
+52 (55) 4748 0665
Email
[email protected]
Profile
creel.mx

Profile

Work Department
Tax
Position

Partner and member of the Firm´s Board of Directors.

Career

His practice focuses on Tax, where he specializes in tax law with an emphasis on international tax aspects, providing advice to multinational companies doing business in Mexico and Mexican companies doing business abroad. His practice also comprises tax aspects on M&A transactions, private equity and tax controversies.

For almost 25 years, Mr. Zuñiga has worked in the tax field in Mexico, becoming one of the most well-known and recognized tax practitioners on the market. Mr. Zuñiga has advised on tax matters of different M&A transactions, including the acquisitions of large real estate holdings, capital and industrial businesses, fiscal audits and has been counsel in diverse financing operations. He has also assisted to settle notable tax controversies before the Tax Administration Service on behalf of large Mexican and International clients and provides regular tax advice to multiple companies on a variety of industries.

During his tenure as GE Mexico’s country tax leader, Mr. Zuñiga was recognized as “One of the 10 Best Tax Directors in Latin America” by the International Tax Review. He is currently ranked as Band 1 on non-contentious tax for Chambers & Partners annual publication, as “notable practitioner” on the Legal 500 and as “Most Highly Regarded” by WWL.

Languages
Spanish and English
Memberships
Mr. Zuñiga is a member of the International Fiscal Association and its Studies Committee.
Education

Mr. Zuñiga obtained his law degree (JD) from the Escuela Libre de Derecho (Magna cum Laude) in 1995 and obtained his LL.M on International Taxation from New York University in 1997.  Additionally, he conducted Postgraduate Studies in Tax Law from the Escuela Libre de Derecho in 1996.

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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.'

    'They know the market very well and have experience communicating with key players in Mexico, which they know how to use to their clients' advantage. They explain and communicate their opinions exceptionally well.'

    'Jorge Correa is particularly good. He is always available, explains things with perfect clarity, and is an expert in his field. I highly recommend working with him.'

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 Whirlpool GE Vernova Instituto Tecnológico y de Estudios Superiores de Monterrey (TEC) Grupo Palladium ArcelorMittal Celanese Corporation Newmont Goldcorp Yanfeng

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.