Alfonso Muñoz

Partner – Mexico City

amunoz@smps.com.mx

About

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Alfonso is a Partner in the Tax Litigation practice, with more than 15 years of experience. He specializes in advising domestic and international clients on the strategic management of complex tax controversies.

His practice focuses on the design and implementation of defense strategies before federal and local tax authorities, including the filing of administrative appeals and the representation of clients in administrative and judicial litigation. He also has extensive experience in mediation proceedings before the Taxpayer Defense Attorney’s Office (PRODECON), as well as in handling tax audits and providing strategic advice on the interpretation and application of tax regulations.

Alfonso is distinguished by his ability to combine deep technical expertise with a pragmatic, business-oriented approach, enabling clients to efficiently manage risks and make informed decisions in highly sensitive environments. His practice positions him as a trusted advisor in tax disputes, where legal, financial, and operational considerations converge.

Alfonso holds a Law degree from Universidad Panamericana, where he also completed a specialization in Constitutional (Amparo) Law and a Master’s degree in Tax Law. In addition, he holds a diploma in Accounting and Finance from ITAM.

Membership and Associations


Alfonso is a member of the International Fiscal Association (IFA), reflecting his ongoing engagement with international tax developments and best practices.

Thought Leadership


In 2025, Alfonso contributed to an opinion piece with LexLatin titled: “Mexico’s Supreme Court Reviews Virtual Return in IMMEX Transactions: Should VAT Be Paid Twice?” He argued that the virtual return legal fiction should be applied consistently, such that if goods are deemed returned abroad, their sale must also be treated as occurring outside Mexico, warning that a contrary approach could lead to tax distortions and potential double VAT exposure.


Mergers & Acquisitions

  • Advised Inversiones del Caribe on the sale of properties in Cozumel for the development of Royal Caribbean’s Royal Beach Club.
  • Advised Vidrio Formas on the structuring and implementation of the sale process of Mexico’s second most significant glass manufacturing facility by BA Glass.


Banking & Finance

  • Advised Capital Indigo on the structuring, documentation, and granting of multiple financings to borrowers across various industries.


Real Estate

  • Advised Allux, one of Mexico’s leading real estate developers, on the structuring, documentation, and development of Sultana II, a high-end commercial real estate project located in San Pedro Garza García.
  • Advised Be Grand on the structuring of a development project to be built for the healthcare sector.

Awards & Recognitions

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Nadiezhda is currently ranked in The Legal 500: Real Estate (Leading Associate).

Also ranked in Best Lawyers



Education_

Universidad Panamericana (2010) – Law Degree

Universidad Panamericana (2012) – Postgraduate Specialization in Amparo Law

Universidad Panamericana (2015) – LLM Tax Law.

Instituto Tecnológico Autónomo de México (ITAM)  (2023) – Certificate Program in Accounting and Finance

Practice Areas_

Tax Controversy

Industries_

Retail 
Manufacturing & industrial 
Information Technology 
Transportation & Logistics 
Infrastructure 
Private Equity 
Food & Beverages 
Financial Institutions