09 / 02 / 26

SMPS Legal Strengthens its Tax Litigation and Tax Consulting Practice with Patricia López Padilla Barrera as Counsel


MEXICO CITY, MEXICO, September 2nd, 2026 –  SMPS Legal announces that Patricia López Padilla Barrera has joined the firm as Counsel in its Tax Litigation and Tax Consulting practice, effective September 1, 2026. Her arrival strengthens one of the firm’s strategic practices and expands its capabilities to advise and represent domestic and international clients on highly complex tax matters.

With more than 20 years of experience in domestic and international tax advisory, administrative proceedings, tax controversy and litigation, Patricia brings a strong track record to the continued growth of SMPS Legal’s Tax practice. Her experience further enhances the firm’s ability to support clients in the prevention, management and resolution of tax contingencies involving significant technical complexity and economic exposure.

Patricia López Padilla Barrera

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

Her experience includes federal and local taxation, international taxation, the application and interpretation of tax treaties, the tax implications of complex corporate transactions, and the development of strategies for the prevention, management and resolution of tax contingencies.

Patricia has extensive experience developing and leading defense strategies in matters involving significant technical complexity and economic exposure, coordinating legal teams and specialists to provide comprehensive representation in tax disputes. Her career has been recognized by The Best Lawyers in Mexico in Tax Law since 2020, The Legal 500 in Tax, and Lexology Index as a recommended lawyer for Tax in Mexico.

Patricia earned her law degree from Universidad Panamericana, where she also completed a postgraduate specialization in Tax Law, and holds a Diploma in International Taxation. In addition to her professional practice, she has more than two decades of academic experience as a professor at Universidad Panamericana.

“Patricia’s arrival significantly strengthens our Tax Litigation and Tax Consulting practice and reflects a clear strategic vision: to continue expanding our ability to provide clients with sophisticated, truly integrated advice on highly complex tax matters.”

Jorge San Martín, Managing Partner

With Patricia joining the firm, SMPS Legal expands its ability to anticipate risk and support clients in high-stakes tax disputes.

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Tax Consulting

Tax Litigation


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Patricia López Padilla