Luis Curiel Piña

Tax Controversy - Administrative Litigation

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.

- 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)

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

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

Univerisdad La Salle

Law Degree

2000 - 2004

Universidad Panamericana

LLM in Tax Law

2004 - 2006

Recommended Lawyer

Legal 500 Latin America 2025

2025

Ranked Lawyer

Chambers Latin America 2025

2025

Ranked Lawyer

Chambers Global

2025

Tax

LACCA Approved

2025

Thought Leadership - Corporate Tax

Lexology

2025