Partner Profile

Luis Gerardo del Valle Torres

Jáuregui y Del Valle, SC


LL 250


Mr Del Valle is the managing partner of Jáuregui y Del Valle, SC and over the past 20 years has actively participated in some of Mexico’s most important tax transactions. Mr Del Valle specialises in tax consultancy, including domestic and cross-border transactions; structuring of real estate funds, infrastructure and private equity funds, private clients, tax litigation and tax policy.

Mr Del Valle received from the Universidad Nacional Autónoma de México the Eduardo García Maynez and Gabino Barreda medals for obtaining the highest academic achievement in his class.

He has also been awarded with the first place in the National Contest on Administrative Justice organised by the Mexican Federal Tax Court.  Mr  Del Valle was awarded the Ernesto Flores Zavala and Antonio Carrillo Flores Professorships of the Faculty of Law of the Mexican National Autonomous University in 2015 and 2021 respectively. He is currently professor at the National Autonomous University of Mexico.

Mr Del Valle is the author of several essays on tax law and litigation published in law reviews and journals. He also wrote the book entitled The Mexican Federal Tax System. Its review under Economic and Legal Principles (Sistema Fiscal Federal Mexicano.- Su Revisión ante los Principios Jurídicos y Económicos).

Memberships: Mr Del Valle is also President of the board of directors of Pueblo Hacia Arriba Foundation (Fundación Pueblo Hacia Arriba). He is a national board member of the American Chamber Mexico and President of the Fiscal Committee of this Organization. He is a member of the International Fiscal Association, the International Academy of Trust and Estate Law, the Ilustre y Nacional Colegio de Abogados, the Mexican Bar Association (Barra Mexicana, Colegio de Abogados),  the College of Professors and Researchers of Tax Law and Public Finance (Colegio de Profesores e Investigadores de Derecho Fiscal y Finanzas Públicas), the National Association of Business Lawyers (Asociación Nacional de Abogados de Empresa) and the STEP México (Society of Trust and Estate Practitioners). Mr Del Valle is a member of the National Legion of Honour of Mexico, President of the board of trustees of the Aspen Institute México, AC, for the period 2019-2023, board member of the International Tax Specialist Group ITSG, member of the Young Presidents Organization YPO and member of the Oxford and Cambridge Club.

Degrees: Universidad Nacional Autónoma de México, attorney at law, magna cum laude, 1999; University of Cambridge, Faculty of Law, law master’s, British-Chevening Scholarship, 2001; New York University, School of Law, master's in international tax law, 2002.

Languages: Spanish, English and French.

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