Tax

Jáuregui y Del Valle’s highly regarded Tax Department specializes in Tax Consulting, Advice and Litigation and is one of the core practices of the firm. We are well known for the design and implementation of exceptional tax strategies and services and a strong team of tax lawyers.

We regularly advise on the Structuring of Mergers and Acquisitions and other Corporate Finance Transactions such as Joint Ventures, Infrastructure, Real Estate and Structured Finance Projects, on both national and international levels. We are also seasoned advisers on the Development of Innovative Structures, Corporate Reorganizations, Funds Structuring, Joint Ventures and Restructures.

Advising on Tax Controversies, National and International Estate Planning and Consolidation for Tax purposes, Tax Reports, Tax Litigation, Constitutional Administrative Litigation, Economic and Transfer Pricing Analyses are all part of our remit, as are Labor, Employment and Social Security Tax Strategies and Local Contributions.

Last but not least, we have extensive experience in structuring Private and Public Investment Funds, Real Estate Funds and Private Equity Funds.

Our clients are a mix of foreign and domestic companies, alongside HNW individuals. Regardless of the circumstances, we ensure that their objectives are met timely and in the most effective way.

We have a substantial and renowned practice in Tax Consulting, both federal and local, plus ample expertise in Transfer Price studies and Tax Refunds.

The tax practice team consists of professionals highly specialized in cross-border and domestic transactions. JDV has provided efficient tax structures to Fibra Terrafina and to following CKDs: Prudential, Finsa I, Finsa II, Planigrupo, Walton I, Walton II and Prologis, among others.

Practice highlights

Jáuregui y Del Valle advised FINSA CKD I and Walton CKD on the sale of a large portfolio of industrial properties identified as Titan to FIBRA UNO. This transaction represented an important challenge due to the complex structure of both FINSA CKD I and Walton CKD and was considered the largest industrial real estate acquisition in Mexico and in Latam. JDV advised on the proper selling structure, the tax analysis of the transaction, structure of the legal documents, and particular tax documentation to be produced in connection with the sale.

Jauregui y del valle advised Walton CKD II on the structuring of a joint venture with an important Mexican developer for developing a world-class residential project located in the Santa Fe area of Mexico City, known as La Mexicana. The project includes several square meters of ecologic park, a lake, retail and residential component.

Jáuregui y Del Valle advised CKD Walton II on the Structuring of a Public Trust commonly known as “CKDs” focused on multipurpose Real Property (i.e., hotel, residential, offices, and retail). The public trust placed by WSC CKD II is one of the largest CKDs solely focused on Real Property ever launched. We prepared the tax structure of the CKD, advised on the structuring of the legal documents of the CKD and advised on negotiations with potential investors.

Jáuregui y Del Valle advised Prumex IV on the structuring of a Public Trust commonly known as “CKD” focused on Industrial and Residential Real Property. We prepared the Tax Structure of the CKD, advised on the structuring of the legal documents of the CKD and advised on negotiations with potential investors.

Jáuregui y Del Valle advised CKD Walton II on the Structuring of a B series follow on WSC CKD II, which is one of the largest CKDs solely focused on Real Property ever launched. Our firm prepared the Tax Structure of the B series, advised on the Structuring of CKD’s legal documents and advised on negotiations with potential investors.

Jáuregui y Del Valle advised CKD Walton II on the structuring of the acquisition of The Hilton Hotel located in Los Cabos. This transaction represented an important challenge due to the complex tax structure and particular needs of sellers, plus the fact that the acquisition would be made between CKD Walton in joint venture with other US based investor.

Jáuregui y Del Valle has structured numerous CKDs and FIBRA (i.e. Terrafina, FINSA, Walton, Prumex).

Jáuregui y Del Valle has structured numerous Real Estate and Infrastructure Funds for our clients (i.e. Prudential, Walton, CPA, Clarion Partners and others); Pension Plans and Sovereign Funds, Insurance Companies, Banks and Family Offices have participated as investors.

Jáuregui y Del Valle has represented numerous multinationals and domestic companies in Mergers & Acquisitions, Restructurings and International Reorganizations.

Jáuregui y Del Valle has represented International Organizations, Governments and Public Entities in highly relevant matters in front of the Mexican Tax Authorities and the Tax Court.

Jáuregui y Del Valle has represented different Transportation Companies in their defense against Tax Assessments or against Legislation or Regulations in violation to the Constitution. Due to the favorable decisions obtained, a good number of provisions and even full Sections of Tax Law have been repealed.

Jáuregui y Del Valle has represented clients in some of the most significant cases in Mexican tax history. Relevant cases have been notable based on the amounts litigated, the implications for an industry or sector in Mexico, or their technical impact.

Jáuregui y Del Valle has represented Agencies and Branches of the US Government in front of the Mexican Tax Authorities and Mexican Courts.

AWARDS

“According to a client Jáuregui y Del Valle, S.C. is ‘the best tax law firm in Mexico’, boasts a 10-strong practice (including three partners), and is well-known for its high-level expertise in tax consultancy work, particularly for real estate funds. Fronting the department is managing partner Luis Gerardo Del Valle Torres, who is praised for his ‘high level of knowledge’, and for always bringing ‘creative solutions to the table’. His fellow key partners are: Eduardo Medina Zapata, who has a solid track record structuring venture capital, private equity and commodity funds on behalf of national and international fund sponsors; and Luis Carballo Balvanera, who heads the tax litigation and arbitration sub-practice”. Legal 500.