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Santiago Moctezuma López

Associate since 2021

Santiago has experience in tax consulting and planning related to the development of transactions and projects carried out by national and multinational companies of various industries, mergers and acquisitions, as well as tax and corporate restructures, in addition to having experience advising and counselling clients in matters related to the application of double taxation treaties and aspects associated to the implementation of corporate reorganizations. Additionally, he has assisted both companies and individuals in tax audits and various procedures carried out before the Mexican tax authorities.

+52 (55) 5201 7511
smoctezuma@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
  • Degree in Public Accounting and Financial Strategy, Instituto Tecnológico Autónomo de México, 2021.
Experience
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.

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October 13, 2026
Mexican Labor Legislative Initiatives
Mexico’s labor legislative agenda continues to move forward at a significant pace. During September 2026, 56 labor reform bills were introduced before Congress, bringing the current LXVI Legislature of the Congress of the Union to more than 550 labor-related proposals to date. The main topics addressed during the month include the regulation of overtime, the implementation of the gradual reduction of the workweek, the effective use of vacation days, pay transparency, and the impact of artificial intelligence on employment.
October 5, 2026
CNE Amends the Decree that establishes the Transmission Methodology applicable to permit holders under the Public Electricity Service Law
On September 30, 2026, the National Energy Commission (“CNE”) published in the Federal Official Gazette a decree amending (the “Amending Decree”) the decree establishing the methodology for determining the charge applicable to the electricity transmission service provided by suppliers to permit holders with electricity generation facilities under the Public Electricity Service Law, published on June 18, 2026 (the “Original Decree”).
September 30, 2026
Amendments to the Official Forms for Vulnerable Activities
On September 24, 2026, two resolutions were published in the Official Gazette of the Federation (DOF) that amend: (i) the official form for the registration of those engaged in vulnerable activities, and (ii) the official forms for the notices and reports that must be filed by those engaged in vulnerable activities.