Luis Curiel Piña

Practice Areas

Tax Controversy - Administrative Litigation

Career

Luis is a Partner at SMPS Legal with over 20 years of experience representing and advising national and multinational companies in Mexico on tax matters for both local and international operations. He has built a solid track record in tax litigation and administrative litigation, regularly representing clients in proceedings involving tax credit refunds, undue payments, appeals for revocation, and audits before the Mexican tax authorities.

His expertise includes consultancy on conclusive agreements, systemic analysis, and complaints before the Procuraduría de la Defensa del Contribuyente (PRODECON). He also handles summary, ordinary, and substantive proceedings before the Federal Court of Administrative Justice, as well as direct and indirect amparo proceedings before the Federal Judiciary, including appearances before the Supreme Court of Justice of the Nation.

Luis advises clients across diverse industries, such as Information Technology, Financial Services, Retail, Energy & Natural Resources, Construction & Infrastructure, and Hospitality & Tourism. His approach combines technical legal precision with a commitment to ensuring full compliance with the law, which he sees as essential to strengthening the rule of law in society.

Professional Memberships

- International Fiscal Association, A.C.

- Colegio de Contadores Públicos de México

- Asociación Nacional de Abogados de Empresa (ANADE)

- Colegio de Abogados de Empresa, A.C. – First Vice-President (2025–2026) and President (2026–2027)

Publications

Co-author of TODO FISCAL. Régimen General del Impuesto sobre la Renta, personas morales, edited by Bosch, Mexico.

Industry Sector Expertise

- Information Technology

- Retail & Consumer Goods

- Energy & Natural Resources

- Construction & Infrastructure

- Hospitality & Leisure

- Financial Institutions

Expert in these Jurisdictions

Mexico

Clients

Luis has advised a variety of national and multinational corporations across sectors such as information technology, retail, energy, construction, and hospitality.

Languages Spoken

Spanish and English

Education

Awards