Patricio Sandoval headshot.

Patricio Sandoval

Associate

Patricio Sandoval is a tax and business lawyer. He specializes in tax controversies, representing clients in federal tax disputes such as audits, administrative appeals, alternative dispute resolution proceedings, and international tax issues, as well as tax litigation including nullity actions before federal administrative courts and constitutional challenges (amparo) before federal courts of appeals and the Mexican Supreme Court, in cases against local and federal tax agencies.

Patricio is also experienced in tax consultancy, analyzing Mexican laws and regulations to strategize on the tax effects of corporate transactions involving domestic and international companies.

Representative Experience

  • Assisted clients in the automotive sector with the filing of Mutual Agreement Procedure (MAP) requests before the Large Business Section of the Tax Administration Service.
  • Represented manufacturing sector clients obtaining income and value-added tax refunds from the Administrative Court.
  • Represented clients in government procurement and bidding processes.

Community Involvement

  • Assistant Professor of Tax Law and Administrative Litigation, Universidad La Salle
  • Volunteer, Fundación Pro Niños de la Calle

Presentations and Publications

  • Author, “Obligation to register in the Mexican Federal Taxpayer Registry for individuals as of June 2023,” La Salle Law Review (August 28, 2023)

Languages

  • Spanish
  • English
July 30, 2025 Foley Viewpoints

U.S. FinCEN's Order Targeting CIBanco Will Upend Mexican Fiduciary Market

In late June 2025, the U.S. Treasury's FinCEN (Financial Crimes Enforcement Network), under new authorities granted pursuant to the...
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April 8, 2025 Foley Viewpoints

President Trump’s Tariffs Announcement and their Impact on Mexico

On April 2, 2025, U.S. President Donald Trump announced his tariff policy for numerous countries. In the case of Mexico, exported products that comply with the USMCA regulations are exempt from tariffs, which are approximately half of Mexico’s exports to the United States.
The Mexican flag flies above the National Palace, a historic government building with ornate architectural details and red awnings, once housing important law offices, under a partly cloudy sky.
March 18, 2025 Energy Current

Mexican Government Proposes Bill to Regulate the Energy Sector

On February 4, 2025, Mexican President Claudia Sheinbaum submitted a bill to the Mexican Senate to revoke, issue, and amend various energy laws in accordance with the constitutional amendments passed in December 2024.
A Mexican flag flies atop a beige government building under a blue sky with some clouds, reminiscent of the professional presence found at top corporate law offices.
March 18, 2025 Foley Viewpoints

Amendments to the Amparo Law

On March 13, 2025, several amendments to the Amparo Law were published. These amendments intend to harmonize the Amparo Law with the recent modifications made to the structure and operation of the Federal Judicial System.
The national flag of Mexico, with green, white, and red vertical stripes and an eagle holding a snake on a cactus in the center, waves against a blue sky—symbolic in many chicago lawyers' offices specializing in corporate law.
January 28, 2025 Foley Viewpoints

Mexico's President Offers Opportunities for Local and Foreign Investors

On January 13th, 2025, President Sheinbaum presented the Mexico Plan (MP), which details tax incentives, provides for greater efficiency in administrative processes, and outlines investment goals for infrastructure related to energy, urban mobility, and housing, among others.