Daniel Rodríguez Hernández

Associate, Mexico City

drodriguez@smps.com.mx

Daniel’s practice focuses primarily on representing taxpayers in various tax-related proceedings before the Tax Administration Service (SAT), including, most notably, refund requests for federal contributions, assistance during tax audits, requests for penalty reductions, as well as the filing of legal remedies such as administrative appeals against resolutions issued by the authority to the detriment of taxpayers.

His practice also includes the filing of requests for conclusive agreements, complaints, and claims before the Taxpayer Advocate’s Office (PRODECON), arising from audit procedures carried out by the Tax Administration Service, as well as from other irregular actions taken by said authority.

Additionally, Daniel’s practice stands out for his representation of taxpayers in contentious administrative proceedings before the Federal Administrative Justice Court, as well as the filing of constitutional relief claims (amparo) in both its forms: direct and indirect.

Daniel holds a Law degree from the School of Law of the National Autonomous University of Mexico (UNAM), a specialization in Tax Law from the Graduate Division of the same institution, and a Master’s degree in Taxation from Universidad Panamericana.

Before joining SMPS Legal, Daniel was a law clerk at the now-defunct First Auxiliary Chamber (currently the Fourteenth Metropolitan Regional Chamber) of the Federal Administrative Justice Court. He also worked as an attorney in the tax litigation and strategic administrative litigation departments at Chevez, Ruiz, Zamarripa, S.C., and later as an attorney at Ortiz, Sosa y Asociados, S.C.