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.

News

Legal news and updates

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October 27, 2026
On October 23, 2026, the Decree amending and supplementing various provisions of the Customs Law (the “Decree”) was published in Mexico’s Official Gazette (DOF). The amendments strengthen customs valuation enforcement, modify precautionary seizure and its substitution, and introduce new provisions on customs violations and penalties.
October 27, 2026
On October 22, 2026, Mexico’s National Antitrust Commission (CNA) announced in the Official Gazette of the Federation (DOF) that on June 11, 2026, the Investigative Authority opened an investigation based on a complaint of anticompetitive practices into the market for the acceptance of grocery vouchers and electronic payment methods at retail establishments, and related services, under file number DE-014-2026.
October 20, 2026
On Wednesday, October 14, 2026, during its third ordinary session, the Senate Labor and Social Welfare Committee approved two committee reports (dictámenes) amending the Federal Labor Law (LFT) in the areas of digital disconnection and pay transparency. Both bills originated in the Chamber of Deputies, and each report was approved by eight votes in favor.