Marco Cervantes López

Associate, Mexico City

mcervantes@smps.com.mx

Marco is a tax litigation specialist with a hybrid background that makes him ideally suited to address his clients’ challenges. His experience spans both the public and private sectors.

He served as General Director of “B” Conclusive Agreements at the Taxpayers’ Ombudsman Office (Prodecon), where he also held various other positions. Additionally, he worked as a legal assistant at the former Federal Court of Tax and Administrative Justice. In the private sector, he worked as an associate in the tax litigation area at Ortiz, Sosa y Asociados. He is currently an associate at SMPS Legal, also in the tax litigation practice.

Marco is an expert in alternative dispute resolution mechanisms. He believes that mediation in tax matters—particularly in the context of an audit—is the ideal approach for resolving highly complex disputes. This enables him to implement preventive measures that are effective, comprehensive, and sustainable when facing potential conflicts with tax authorities.

He has participated as a speaker at various academic institutions and professional associations, addressing topics related to alternative dispute resolution in tax matters and the audit powers of tax authorities.

He holds a law degree from the Universidad de Guadalajara (UDG) and a Master’s in Business Law with a specialization in Tax Strategy from the Universidad de las Americas Puebla (UDLAP), where he graduated with honors (Cum Laude).