Nora Morales

Abel is the Managing Partner for our Querétaro Office. He specializes in international tax planning, both for companies and individuals. Consulting for individuals includes advice for high net worth and ultra-high networth families regarding issues such as pre-migration tax planning to other countries, design of international patrimonial structures that incorporate corporate-family governance protocols and orderly inheritance transmission, as well as as planning regarding inheritance t...

Luis Cortes is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and Mergers and Acquisitions Law. Luis, who practices law in Mexico City, Mexico, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Luis is held by other top lawyers in the same geographic and legal practice area.

Luis Gerardo Del Valle Torres is a top attorney recognized by Best Lawyers in the practice area(s) of Tax Law. Luis Gerardo, who practices law in Mexico City, Mexico, has been recognized since 2020. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Luis Gerardo is held by other top lawyers in the same geographic and legal practice area.

Lorena Peniche Franco is a top attorney recognized by Best Lawyers in the practice area(s) of Amparo Law. Lorena, who practices law in Mexico City, Mexico, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Lorena is held by other top lawyers in the same geographic and legal practice area.

Israel Escobedo is a top attorney recognized by Best Lawyers in the practice area(s) of Amparo Law and Intellectual Property Law. Israel, who practices law in Mexico City, Mexico, has been recognized since 2021. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Israel is held by other top lawyers in the same geographic and legal practice area.

From 2009 to 2012, Pedro was part of the Mexican Tax Administration Service (SAT). He worked in International Tax Audits, International Tax Legal Affairs, and Large Taxpayers Legal Affairs departments. Pedro participated in audits to foreign tax residents, the issuance of tax rulings, and exchange of information procedures with international authorities; he also attended Mutual Agreement Procedures (MAPs). From 2015 to 2016, Pedro was part of the SAT’s new Hydrocarbon Verification depar...

Hermes Jesus De la Rosa Luna is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. He, practices law in Santiago de Querétaro, Mexico, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Hermes Jesus is held by other top lawyers in the same geographic and legal practice area. Since 2025 Hermes is a partner at Villar Abogados and heads the Transactional, Compliance, and ESG ...

Jorge Gutiérrez is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation. Jorge, who practices law in Mexico City, Mexico, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Jorge is held by other top lawyers in the same geographic and legal practice area.

Alfredo heads the firm’s Labor, Social Security and Immigration practice group. He advises local and foreign clients in complex labor and employment matters, including union negotiations, planning for new and existing investments in efficient labor structures, executive transfers and terminations, social security and compensation matters, formation and implementation of pension plans, equity compensation programs, and flexible benefit plans. Alfredo also advises clients on labor matters...

Miguel Jáuregui Rojas is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and Mergers and Acquisitions Law and Energy Law. Miguel, who practices law in Mexico City, Mexico, has been recognized since 2008. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Miguel is held by other top lawyers in the same geographic and legal practice area.