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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July 4, 2026
On March 19, 2026, President Claudia Sheinbaum, following up on what was presented in her infrastructure plan last February, presented to the Chamber of Deputies the Initiative for the Promotion of Investment in Strategic Infrastructure for Development with Welfare (the "Law"), which establishes a specific legal framework to promote investment, Co-investment and financing of strategic public infrastructure projects with coordinated participation of the public, private and social sectors. It creates vehicles and governance bodies to channel resources, distribute risks and accelerate priority projects, under principles of fiscal stability, transparency, austerity and alignment with national development plans. It contemplates a special regime of procurement, support and benefits, as well as specific reforms to the Federal Law of Budget and Fiscal Responsibility to strengthen planning, registration and accountability of multi-year commitments.
March 31, 2026
On Friday, March 27, 2026, the Decree amending, adding, and repealing various provisions of the Regulations to the Federal Law for the Prevention and Identification of Transactions with Funds from Illicit Sources ("LFPIORPI") was published in the Evening Edition of the Official Gazette of the Federation, which entered into force on March 28, 2026. The reform aligns the Regulations with the amendments to the LFPIORPI published in 2025 and substantially strengthens the supervisory and sanctioning framework for anti-money laundering and counter-terrorism financing.
March 4, 2026
On March 3, 2026, a reform to Article 123, Section A of the Political Constitution of the UnitedMexican States regarding the reduction of working hours was published in theOfficial Gazette of the Federation, which will come into effect the dayfollowing its publication (the "Decree").