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Mariano David Becerra

Associate since 2025

Mariano has extensive experience in Real Estate Law, actively participating in the acquisition, development, and financing of real estate projects, as well as in the structuring of joint ventures, across various market segments, with a particular focus on commercial, industrial, and residential assets.

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He has advised developers, investment funds, and financial institutions, both domestic and foreign, in the execution of complex real estate transactions, including joint ventures, financings, restructurings, and acquisition and disposition transactions. He also represents real estate investment funds in connection with their investments in Mexico, covering the acquisition, financing, development, and management of their assets.

+52 (55) 5201-7493
mdavid@macf.com.mx
Languages
  • Spanish
  • English

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The experience and educational background of our professionals form the foundation of our practice.

Our continuous dedication and preparation ensure that each client receives high-quality legal representation, backed by a solid foundation of knowledge and experience.
Education
  • Law degree, Universidad Iberoamericana, Mexico City, 2025
Experience
  • Law Clerk, Mijares Angoitia Cortes y Fuentes, S.C., 2022 - 2025.
Contact
Cliente satisfecho estrechando la mano con un abogado: Cliente feliz con servicio legal en Mijares, Angoitia, Cortés y Fuentes S.C.

Awards

The awards we have received support our dedication to excellence in every practice area.

News

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July 17, 2026
New Designations of Mexican Cartels as FTOs: An Opportunity to Reassess Your Compliance Risk Map
On July 15, 2026, the U.S. Department of State designated the Juárez Cartel and Los Viagras as Foreign Terrorist Organizations (FTO) and as Specially Designated Global Terrorists, in addition to maintaining previously imposed sanctions for narcotics trafficking activities.
June 22, 2026
SENER publishes the Guidelines for the voluntary migration of self-supply and cogeneration permits and new wheeling tariffs
On June 18, 2026, the Ministry of Energy (“SENER”) published in the Official Gazette of the Federation (“DOF”) the Agreement issuing the Guidelines for the voluntary and expedited migration of self-supply and cogeneration of electricity to the figures established under the Electric Sector Law (the “Guidelines”). Likewise, on June 18, 2026, the CNE published in the DOF the Methodology for Determining the Charge for the Electricity Transmission Service (the “Transmission Methodology”), which will become effective on October 19, 2026. The Transmission Methodology repeals the previous methodology that established the so-called “postage stamp wheeling rate” (porteo estampilla) and introduces a new transmission service charge.
June 11, 2026
Recent TFJA (Tribunal Federal de Justicia Administrativa) criteria regarding capital contributions and dividend distributions
On May 28, 2026, two precedents issued by the Plenary of the Superior Chamber of the Federal Court of Administrative Justice (Tribunal Federal de Justicia Administrativa or “TFJA”) were published in the Court’s official journal. These precedents address the tax treatment of capital contributions and dividend distributions.