Luis Daniel López Fonseca

Rogelio Azcárraga Ibargüengoitia is a lawyer recognized by Best Lawyers in the practice area of Corporate and Mergers and Acquisitions Law. Rogelio practices law in San Pedro Garza García, Mexico Best Lawyers has recognized Rogelio Azcárraga Ibargüengoitia since 2024. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Rogelio Azcárraga Ibargüengoitia is held b...

Rodrigo Gardner Borboa is a lawyer recognized by Best Lawyers in the practice area of Corporate and Mergers and Acquisitions Law. Rodrigo practices law in San Pedro Garza García, Mexico Best Lawyers has recognized Rodrigo Gardner Borboa since 2023. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Rodrigo Gardner Borboa is held by other lawyers.

PRACTICE AREAS Corporate law, foreign investment, real estate, mergers and acquisitions, in-bond manufacturing companies, and energy law. ASSOCIATIONS AND PUBLICATIONS Mexican Bar Association. International Bar Association (IBA). American Bar Association, International Law Section (ABA-SIL); Co-Chair of the Mexican Committee and a Vice-president of the M&A Committee. U.S.-Mexico Bar Association (USMBA); Former Chairman. Lex Mundi; Former Chairman of the Energy and Natural Resources Commit...

Roberto has extensive experience in the construction, metallurgical, metalworking, manufacturing, restaurant, telecommunications, entertainment, and IT sectors.

Ricardo is a tax attorney with 30 years of experience and coordinates the firm’s Tax practice group. He has a broad based transactional tax practice focused on Mexican inbound and outbound tax optimization and transfer pricing; tax treaties, their application and limitations; anti-deferral and anti-abuse legislation; and overall Income Tax and VAT rationalization. His expertise allows him to structure tax-efficient domestic and cross border acquisitions, mergers, reorganizations, spin-o...

Glafira Mercado is a lawyer recognized by Best Lawyers in the practice area of Corporate and Mergers and Acquisitions Law. Glafira practices law in San Pedro Garza García, Mexico Best Lawyers has recognized Glafira Mercado since 2025. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Glafira Mercado is held by other lawyers.

Arturo co-leads the tax practice of the Monterrey office of the firm. He has 15 years of experience advising national and international companies, as well as high net worth individuals on complex tax issues. His practice is primarily focused on international and domestic tax planning for national and international companies, attention of complex tax audits, indirect taxes advice and recovery, corporate tax advice, including M&A and corporate restructures, as well as cross-border transacti...

He has more than fourteen years experience performing activities and audits in employment litigation matters, including labor risk evaluations, and implementation of management and control systems to lower risks related to the employment relationship. Moreover, he has drafted, reviewed, negotiated and updated employment individual and collective bargaining agreements and terminations. Additionally, he litigated and solved all types of labor conflicts before labor authorities, including filing...

Ernesto is the Managing Partner for our Monterrey Office. He heads the Corporate and Project Finance practice group and is a member of the Corporate and M&A practice group and the Financial Institutions and Services group. Ernesto has over 20 years of experience serving as lead or local counsel for international and domestic corporate clients, institutional investors, private equity funds and family-offices. He has extensive experience in middle and upper middle market cross-border transa...

Iván joined the firm in 1994 and became partner in 2000. He is currently the Litigation Department Manager and represents directly several of the firm’s key clients, which are leading companies in the construction, retail, food and beverage, manufacturing, automotive, transportation, energy, real estate development, logistics, and metal industries. Iván is widely recognised by companies, business chambers, public servants, judicial branches of several Mexican states, and h...