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
The System for Securing Tax Debts Contested by Taxpayers Made More Flexible
On April 9, 2026, a crucial amendment to Mexico’s Federal Tax Code (CFF) was published, restoring taxpayers’ ability to choose the type of tax guarantee that best suits their needs when securing tax liabilities and thereby avoiding collection actions by the tax authority while any defenses filed are being processed. This gives taxpayers back control over the protection of their interests while litigation regarding tax debts is ongoing.
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Mexico Plans to Reactivate Fracking by 2027
President Claudia Sheinbaum announced on April 8 a significant shift in Mexico’s energy policy by unveiling a project to exploit natural...
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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...
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.
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.
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.