SMPS Legal


Andrés Bello 10-8 Col. Polanco , 11560
Mexico City

+52 (55) 5282 9063

Key contacts:

Head of Marketing and Business Development : Lorenza Reyes Retana
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Partner (TAX): Ana Paula Pardo
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Partner (TAX): Jorge San Martín
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Quick facts:

Number of advisers: 12 Partners, 14 associates
Network memberships: AmCham, CanCham, Anade, IFA, ICC
Languages : Spanish, English

SMPS Legal is a law firm with regional expertise created by San Martín y Pizarro Suarez, S.C., O&G Energy and Natural Resources Attorneys S.A.S. and Solorzano Corporation to form a team of experienced and specialized lawyers committed to offering integrated multidisciplinary legal counsel in Latin America from strategically located offices.

For over 20 years, the partners and lawyers of SMPS Legal have successfully counseled domestic and foreign investors in their activities in Latin America.

Specifically, SMPS Legal provides legal services and support in transactions and projects in Latin America in important industry sectors of the economy, such as infrastructure, private equity, tax, banking and finance, hospitality, insurance, capital markets, aeronautic, automotive, cultural, food, pharmaceutical, real estate, manufacturing and information technology.

Responding to the growth of emerging markets in Latin America, SMPS Legal specializes in cross-border transactions, acquisitions, spin-offs, joint ventures, strategic alliances and foreign investments in the Region.

SMPS Legal currently has offices in Mexico City and Bogota where we provide advise in local law, and rep offices in Calgary and Dallas. SMPS Legal has strategic alliances with prominent firms in Brazil, Argentina, Costa Rica, Panama, Peru, Cuba and other Latin American countries to best serve its clients.

From knowledge of the local commercial and corporate customs and practices, to evaluating the relevant sectors of the economy and obtaining specialized legal advice, SMPS Legal assists its clients maximize the opportunities offered by the Region, providing timely and cost effective advice.

In addition to the fact that the members of SMPS Legal share a joint vision to apply a commercial approach and provide focused legal and business advice, the Firm provides tangible added value to its clients by taking the time to understand their business and legal service needs.

  • Compliance management:
  • Business model optimisation
  • Economic modelling
  • Policy design
  • Corporate tax matters:
  • Cross-border project management
  • Restructuring
  • Cost-sharing arrangements
  • APAs
  • Transactions
  • M&A
  • Financial services
  • Corporate taxes
  • Technology
  • Cryptocurrency
  • Value chains
  • Dispute resolution:
  • Audit defence
  • Audit support
  • Dispute resolution
  • Pre-litigation
  • MAPs/ADRs
  • Litigation
  • Controversy management 
  • Tax advisory:
  • Tax consulting
  • International tax advisory
  • US Inbound
  • US Outbound 
  • Indirect tax:
  • VAT
  • GST
  • Customs
  • Supply chains 
  • Other:
  • All transactional matters and the use of international treaties and BEPS regulation.

Tax Litigation
Christian Solís
Alsea, Tax Assessment 2010

Jorge San Martín
Represented Axo: Grupo Axo entered into various operations with Aloxom Marketing to acquire, directly or indirectly, the entire share capital of Tennix, which operates the TAF and TrueKids brands in the Mexican market.

Ana Paula Pardo
Represented Gerdau/ Sidertul: On a general basis, provides counsel on tax, corporate and trade and customs matters concerning the day-to-day operations of the Group, as well as with respect to specific inbound and outbound transactions. 
Furthermore, SMPS is currently engaged in a litigation procedure in relation to a wrongfully assessed tax credit, for purposes of which a robust defence strategy involving different levels of authority (i.e., tax Ombudsman) has been developed and implemented. 

Eduardo Pizarro
Atco Group 
We are representing Atco Structures & Logistics Ltd. In the acquisition of a local company engaged in the manufacture, lease and sale of modular manufactured units and mobile units in Mexico and Latin America.

Iván Pérez Correa
Buen Manejo del Campo, S.A. de C.V.
He advised Buen Manejo del Campo and its controlling shareholders in connection with a series c investment round subscribed by RDE

International Trade
Alexis Michel
Pemcorp, S.A. de C.V.
We advise on all foreign trade and customs issues related to the operation of the company. During the last year we performed an internal audit for the purchase of an energy plant and we currently advise on all imports to set same.

Carlos Solórzano and Jorge Miranda 
Partners /
Renaissance Oil Corp, SA. de CV.
Regulatory Compliance with their contractual obligations from their E&P licenses granted by the CNH.

  • Aviation
  • Banking
  • Construction and materials
  • Consumer goods and services
  • Energy
  • Financial services
  • Food and beverage
  • Government and public policy
  • Healthcare
  • Investment management
  • Mining
  • Natural resources
  • Oil and gas
  • Pharma and life sciences
  • Real estate
  • Shipping
  • Social infrastructure