Patricia is counsel at SMPS Legal and has more than 20 years of experience in tax law. Her practice focuses on domestic and international tax advisory, administrative proceedings, and complex tax controversy and litigation, advising and representing domestic and multinational companies on strategic tax matters.

Throughout her career, she has advised on federal and local taxation, international tax matters, and the application and interpretation of tax treaties in connection with corporate structures, as well as on the tax implications of complex corporate transactions. Her experience also includes developing strategies for the prevention, management and resolution of tax contingencies.

On the contentious side of her practice, Patricia develops and leads defense strategies in matters involving significant technical complexity and economic exposure, coordinating legal teams and specialists to provide comprehensive representation in tax disputes.

Patricia has been recognized by The Best Lawyers in Mexico™ for Tax Law since 2020. The Legal 500 identifies her among the key lawyers in Mexico’s tax practice and highlights her specialization in tax litigation. She has also been recognized by Lexology Index as a recommended lawyer for Tax in Mexico.

Her professional practice is complemented by a longstanding academic career. For more than two decades, Patricia has taught at Universidad Panamericana, where she has lectured on Tax Law, Income Tax and Tax Procedural Law at both undergraduate and postgraduate levels. She currently teaches in the university’s Master’s Degree in Tax Law program and is a frequent speaker at specialized tax conferences and academic and professional forums.

Patricia earned her law degree with honors from Universidad Panamericana, where she also completed a postgraduate specialization in Tax Law. She also holds a Diploma in International Taxation.

Membership and Associations

Patricia is actively involved in leading professional and business organizations focused on tax matters in Mexico. She has served as Vice President of COPARMEX’s National Tax Commission; as a member and Deputy Coordinator of ANADE’s Tax Committee; as a member and former Coordinator of IFA Mexico’s Precedents Committee; and as Coordinator of technical subcommittees of the Barra Mexicana, Colegio de Abogados.

Thought Leadership

Patricia is the author of articles and specialized analyses on tax matters published in various legal publications. She is also responsible for the technical updates to Agustín López Padilla’s Exposición Práctica y Comentarios a la Ley del Impuesto sobre la Renta.

Awards & Recognitions