Erika Padilla


Erika Padilla is an associate at the Foley & Lardner México, S.C. office. She has experience in tax and customs litigation and controversy, representation before tax and customs authorities, corporate and international taxation (tax planning and consulting). She also has corporate counsel experience with knowledge in the legal needs of a corporation from the inside, such as drafting, reviewing and negotiating all types of contracts and legal documents, including finance and banking agreements, providing legal advice to the commercial and investment departments and developing the organization’s policies on specific issues, corporate governance and regulatory affairs.

Before joining Foley, Erika was a senior legal manager at Grupo Gigante, where she drafted, reviewed and negotiated all types of contracts and legal documents, including finance and banking agreements, franchise, distribution and license agreements, real estate leases, merges and acquisitions, etc. She also provided legal advice to the commercial and investment departments. Additionally, she developed the organization’s policies on specific issues, including corporate governance and regulatory affairs.

Erika was an associate law professor at Universidad Panamericana, where she developed and taught “Mexico’s Fiscal Code” and “Income Tax” courses.

Erika also worked as a tax counsel. She prepared and filed legal remedies before tax and judicial courts and tax authorities. She also addressed complex tax and customs issues, performed tax-planning operations, and advised clients on corporate tax and foreign trade and customs matters.

Erika began her law career as a law clerk. She prepared tax memoranda and other legal documents, filed legal remedies and documents before tax and judicial courts and tax authorities, handled legal research and analysis for assigned cases, and assisted in the elaboration and registration of certified documents and notary duties.


  • Spanish
  • English
  • French
07 December 2023 Honors and Awards

Foley Attorneys Recognized in Best Lawyers in Mexico 2024

Foley & Lardner LLP is pleased to announce that 13 of the firm’s attorneys from its Mexico City office were selected for inclusion in the 2024 edition of The Best Lawyers in Mexico, and one attorney was named to the Best Lawyers: Ones to Watch in Mexico list.
02 May 2023 Blogs

Nearshoring and Beyond: Hot Topics for Automotive Companies Operating in Mexico

As manufacturing in Mexico returns to pre-pandemic levels, several recent legal developments may affect those operations.
30 April 2023 Article

Foreign Trade Zones (FTZ): Effects of FTZ Policies and Practices on U.S. Firms Operating in U.S. FTZs and under Similar Programs in Mexico

The U.S. International Trade Commission has released a report on the U.S. Foreign Trade Zones (FTZ) program and similar programs in Canada and Mexico, as well as the impacts of these programs on employment and the cost effectiveness of products manufactured by firms operating in U.S. FTZs.
16 May 2022 Blogs

Mexico Antitrust Commission (“Cofece”) Fined Auto Parts Companies for Failing to Notify Concentrations

Under the Federal Economic Competition Law (LFCE), parties to certain concentrations with effects in Mexico, such as joint-ventures, mergers, or acquisitions of shares or assets (directly or indirectly) in Mexico, are required to notify and to obtain clearance from the Federal Economic Competition Commission (“COFECE”) before the transaction is closed and becomes effective in Mexico.
19 April 2022 Newsletters

Mexican Authorities Remove Foodstuff Products Due to NOM 051 Labeling Requirements Non-Compliance

The Mexican Federal Commission for the Protection Against Sanitary Risks (Cofepris) and the Federal Consumer Prosecutor's Office (Profeco) removed more than 10,000 units of domestic and imported foodstuff products that were displayed in supermarkets for non-compliance with frontal food labeling requirements implemented in 2020.
18 April 2022 Newsletters

Mexico Issues New Mandatory Standard (NOM 029) Related to Timeshare Services

The March 28, 2022 Federal Official Gazette published mandatory standard NOM-029-SE-2021, Business practices-Informational requirements for the provision of timeshare services (NOM 029), which supersedes the 2010 version.