Luis Gerardo Del Valle Torres

Practice Areas

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.

Career

Universidad Nacional Autónoma de México, Attorney at Law, Magna Cum Laude, 1999, University of Cambridge, Faculty of Law, Master of Commercial Law, British-Chevening Scholarship, 2001, New York University, School of Law, Master in International Tax Law, 2002. Mr. Del Valle received from the Universidad Nacional Autónoma de México authorities 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 of Administrative Justice organized by the Federal Tax Court. In addition, Mr. Del Valle received the "Ernesto Flores Zavala" award and "Antonio Carrillo Flores" Professorships at the Mexican National Autonomous University Faculty of Law in 2015 and 2021. Furthermore, in 2021 Mr. Del Valle was awarded a Doctor Honoris Causa degree by the Mexican Institute of Leaders of Excellence and he is a Definitive Professor by Examination in Tax Law at the National Autonomous University of Mexico.

Professional Memberships

Mr. Del Valle is also the Managing Partner of Jáuregui y Del Valle, S.C. 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 of Mexico and 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 Academy 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 Honor of Mexico, Chairman of the Board of Trustees of the Faculty of Law of the Mexican National Autonomous University, President of the Board of Trustees of The Aspen Institute México, A.C., for the period 2019 - 2023, Board member of the International Tax Specialist Group "ITSG," Member of the Young Presidents Organization "YPO", Member of the Oxford and Cambridge Club and Member of the Chief Executives Organization “CEO”.

Publications

Mr. Del Valle is the Author of several Tax Law and Litigation essays published in Law Reviews and Journals. He also wrote the book "The Mexican Federal Tax System - Its Review under Economic and Legal Principles" (Sistema Fiscal Federal Mexicano - Su Revisión ante los Principios Jurídicos y Económicos).

Personal

Mr. Del Valle is currently Tax Law Professor at the National Autonomous University of Mexico.