Jorge San Martín

Founding Partner, México City

Jorge is a founder partner of SMPS Legal, a multidisciplinary and international law firm committed to adding value through the services provided, and to serve clients in different jurisdictions in a comprehensive manner.

He is both a certified public accountant and a lawyer, which allows him to provide a multidisciplinary service according to the clients’ circumstances. His practice is focused on tax and business planning, mergers and acquisitions, as well as corporate reorganizations with particular focus on permanent establishments and other tax-related international matters. 

For over 20 years, he has been representing national and multinational clients in tax matters in cross-border operations, investments and transactions. He also advises clients before tax authorities in domestic and international controversies and in tax litigations. 

One of his main motivations is to attain the trust that his clients lay in him by providing valuable solutions for their business, in an ethical and transparent manner. He seeks to anticipate future challenges in order to mitigate risks in transactions and achieve intelligent negotiations in favor of the companies he represents.

He believes in the importance of serving the society and through his pro-bono work, he supports different foundations and associations such as Mexicanos contra la corrupción, Instituto Daunis, Fundación Grupo CP, among others.

He is a member of the Mexico’s Public Accountants School, the Mexican Institute of Public Accountants and the National Associations of Business Lawyers. He is also a member of the Canadian Chamber of Commerce and the American Chamber of Commerce, in Mexico City.

+52 55 5282 9063


Tax Consulting




Universidad Nacional Autónoma de México (UNAM)

Universidad Anáhuac del Norte


SMPS Legal advised Sanfer Farma regarding the acquisition of Probiomed

SMPS Legal was ranked by Chambers & Partners Latin America 2022 in the practices of Tax and Real State