Denise Lester N.
Latin America Guide 2025
Band 4 : Tax: Controversy
About
Provided by Denise Lester N.
Practice Areas
Tax Controversy (Litigation)
Career
Denise is highly committed to jurisdictional processes as well as to her professional development and that of her team. She has over 20 years of experience specializing in strategic tax litigation, becoming an expert in complex proceedings before tax authorities and Procuraduría de la Defensa del Contribuyente (Prodecon).
As the leader of this practice, Denise has been able to reverse criteria that previously shaped jurisprudence. She has analyzed issues ranging from procedures carried out by tax authorities, such as the temporary restriction of digital seals, to the filing of means of defense, which established precedents that have served as guidelines for the resolution of new cases, as well as for the interpretation and application of tax provisions and international treaties.
She has developed excellent relationships with tax authorities. This allows her to expedite administrative and litigious processes, creating legal benefits and added value for the Firm’s clients. Denise has advised high profile clients, including Tata Consultancy, Grupo Femsa (Coca-Cola), Blue Marine, and others. She always seeks the best solutions to meet client needs and accompanies them throughout each stage of any process, including those client’s whose cases ascend to the Supreme Court of Justice.
Denise’s appointment as partner honors her extensive experience in tax litigation and marks another milestone in Galicia’s efforts to promote gender diversity, a topic that is very dear to her as well. Denise has been deeply involved in Pro Bono work and has overseen several major litigations that challenge reforms detrimental to women lawyers.
In addition, she has written several articles on tax litigation, addressing the analysis of jurisprudential criteria and unconstitutionality. She has also participated in seminars, such as International Fiscal Association’s (IFA) International Treaties.
Denise graduated from her professional studies with honors and continues to demonstrate the same discipline and passion in her daily work.
She has been recognized by renowned international publications, such as The Legal 500 Latin America Guide, Chambers Latin American Guide and Chambers Global Guide, as an expert lawyer in the tax litigation practice. She is identified as a leader in her practice by the specialized publication, International Tax Review (ITR World Tax).
Denise’s trajectory has earned her the 2023 ITR | World Tax Latin America Litigation & Disputes Leader of the Year award, placing her as a tax litigation leader in the Mexican and Latin American legal market and reflecting her deep comprehension of an ever-evolving tax landscape.
She is a member of Galicia’s Diversity, Equity and Inclusion Committee.
Clients
Client Quotes:
"She is always on the lookout for us and has become like a team member of our own company."
"Denise Lester is a very committed and extremely intelligent lawyer who has great expertise in Mexican tax legislation."
Chambers Review
Latin America
Partner Denise Lester continues to garner market appreciation for her expertise in tax controversy mandates in Mexico.
Contributions
Latest contributions provided by Denise Lester N.
Strengths
Provided by Chambers
"Denise Lester is very knowledgeable of the SAT and the PRODECON. She is competent, fulfils deadlines and is resilient."
"Denise Lester is very knowledgeable of the SAT and the PRODECON. She is competent, fulfils deadlines and is resilient."