Gustavo Ortíz Martínez

Associate, Mexico City

gortiz@smps.com.mx

Gustavo is an attorney specializing in tax litigation and controversy. His practice focuses on representing taxpayers before various Mexican authorities and courts, including the preparation and prosecution of administrative litigation before the Federal Court of Administrative Justice, filing of administrative appeals before the Tax Administration Service (SAT), amparo proceedings, and representation before the Taxpayer Defense Attorney’s Office (PRODECON). He also provides strategic advice during tax audits, assisting both individuals and legal entities throughout every stage of the process.

Before joining SMPS Legal, Gustavo was part of the tax litigation teams at renowned law firms such as Skatt and Ortiz, Sosa y Asociados, S.C., where he strengthened his expertise in comprehensive tax defense.

He is currently pursuing a Master’s degree in Tax Law at Universidad Panamericana, enhancing his strong academic and professional background.