Rafael Tena Castro

Practice Areas

TENA Abogados, S.C. is the law firm founded by Rafael Tena, specializing in tax, regulatory, and corporate law. With an experienced team, the firm has quickly become a trusted partner for businesses and individuals facing complex legal challenges.

Practice Areas:

• Tax Law

TENA Abogados provides comprehensive tax counsel, from compliance and planning to litigation. The team represents clients in federal and local tax disputes, including constitutional challenges before the Supreme Court. Their expertise spans transfer pricing, corporate restructuring, and cross-border taxation, ensuring compliance with OECD guidelines and international tax treaties. The firm also handles tax offsets, refund claims, and audit management, proactively preparing clients for regulatory scrutiny.

• Administrative and Regulatory Law

The firm advises public and private clients on compliance, litigation, and government relations, specializing in amparo proceedings against unjust government actions. They handle regulatory disputes across industries like energy, telecommunications, healthcare, and finance, offering strategic advice on licensing, procurement, and compliance audits to prevent penalties.

• Corporate Law

TENA Abogados supports companies from formation to restructuring, focusing on M&A transactions, corporate governance, and commercial contracts. The team ensures regulatory compliance and risk mitigation while structuring deals to align with business objectives, including financing, trusts, and real estate operations.

TENA Abogados provides strategic legal solutions, helping clients navigate Mexico’s evolving legal landscape with confidence.

Career

Rafael Tena Castro has built an impressive career advising both national and international companies operating in Mexico, as well as Mexican companies expanding abroad. His expertise spans tax audits, conclusive agreements, and various non-contentious proceedings before tax authorities. Additionally, Rafael has successfully represented clients in complex tax litigation cases before federal and local courts.

Before founding Tena Abogados, S.C., Rafael served as a partner at Acedo Santamarina, S.C., where he established the firm’s tax department and led it for over a decade. His earlier roles include serving as a senior associate in the tax area at Barrera, Siqueiros y Torres Landa, S.C. (now Hogan Lovells), and working with Ojeda & Asali, S.C. (now Bufete Asali, S.C.), where he gained valuable experience in civil, commercial, and administrative litigation.

Professional Memberships

Rafael is actively engaged in the legal community as a member of the Tax Law Commission of the Mexican Bar Association, A.C., and an associate of the Mexican Council on Foreign Affairs (COMEXI).

Publications

Rafael Tena Castro has cultivated an extensive academic background, establishing himself as a respected authority in tax law. His expertise is reflected in numerous articles and book chapters published in specialized national and international legal journals. His work offers valuable insights into complex tax issues, contributing significantly to scholarly discussions and advancing the field of tax law in Mexico and beyond.

A major highlight of his academic contributions is his role as coordinator and co-author of the acclaimed book “El juicio de amparo en materia fiscal,” published by Tirant lo Blanch. This influential work offers an in-depth analysis of tax-related amparo proceedings in Mexico, serving as a vital resource for legal professionals and academics alike.

In 2024, the second edition of this landmark book was released by Tirant lo Blanch (https://editorial.tirant.com/mex/libro/el-juicio-de-amparo-en-materia-fiscal-2-edicion-rafael-tena-castro-9788411699259?busqueda=Rafael+Tena+castro&). As with the original edition, Rafael coordinated and contributed as co-author, updating the content to reflect recent developments in fiscal law and judicial interpretation. The second edition was officially presented at the International Book Fair held at the Palacio de Minería in Mexico City, an event where Rafael shared insights alongside other distinguished legal experts.

In addition to his contributions to legal literature, Rafael also engages with broader economic discussions. At the start of 2024, he published an article titled “Será deuda” in the newspaper El Economista (https://www.eleconomista.com.mx/opinion/Sera-deuda-20231214-0097.html). This piece offers a thoughtful analysis of Mexico’s economic outlook for the year and explores pressing fiscal policy challenges, showcasing Rafael’s ability to bridge technical legal knowledge with wider economic issues.

Further extending his academic impact, Rafael co-authored the scholarly article “The amparo proceeding provided for in section VII of Article 28 of the Constitution and its distinction with the amparo proceeding provided for in Articles 103 and 107 of the Constitution” with Ricardo Jiram Caro Rocha. This article was published in Issue 16 of the Jurídica Ibero journal (https://juridica.ibero.mx/index.php/juridi).

Through his publications and academic endeavors, Rafael Tena Castro continues to influence both the legal and financial communities, contributing to a deeper understanding of Mexico’s fiscal landscape.

Clients

Rafael and his team have swiftly positioned the firm as a trusted legal partner for a diverse client base, including multinational corporations, small and medium-sized enterprises (SMEs), high-net-worth individuals, and industry associations.

While most clients and matters remain confidential due to their sensitive nature, some of TENA Abogados’ most notable clients include:

- Garay Componentes Tubulares, S.A. de C.V.

- Los Reyes Industrial, S.A. de C.V.

- Inteligencia en Servicios de Salud, S. de R.L. de C.V. (FARMASMART)

- Rendimientos y Productos Inmobiliarios, S.A. de C.V.

- E-DEA Networks, S.A.S.

- Merkfaz, S. de R.L. de C.V.

- Fagor Electronics México, S.A. de C.V. (FAGOR)

Work Highlights

Below is a selection of matters in which Rafael Tena acted as lead lawyer over the past year:

- Tax Audit Defense for High-net-worth Individual

Led the response and legal strategy for a high-net-worth individual facing a significant tax audit by the Mexican Tax Administration Service. The case addressed complex legal concepts like the materiality and indispensability of transactions, including the filing of a Conclusive Agreement request before the Taxpayer Defense Attorney’s Office.

- VAT Refund Disputes:

o Successfully challenged a ruling denying a VAT refund for Garay Componentes Tubulares, S.A. de C.V., securing a favorable ruling from the Seventeenth Collegiate Court in Administrative Matters, setting a significant precedent on transaction materiality.

o Obtained a favorable resolution from the Fourteenth Metropolitan Regional Chamber for the client’s VAT refund claim, reinforcing legal principles of transaction materiality and supplier dealings.

o Secured a favorable ruling from the Eighth Metropolitan Regional Chamber, confirming the client’s entitlement to a VAT refund and clarifying key tax provisions.

o Achieved recognition of VAT refund rights from the Seventh Metropolitan Regional Chamber, focusing on operational materiality within the client’s supplier relationships.

o Represented the client before the Twenty-First Collegiate Court, successfully ensuring the company’s VAT refund entitlement under Mexican Federal Tax Code provisions.

o Ongoing representation in securing VAT refunds for Garay Componentes Tubulares, S.A. de C.V., emphasizing compliance and operational materiality.

- Cross-border VAT Refund Strategy

Advised on VAT credit refund processes for transactions between Mexico and Spain, ensuring consistent cash flow for Garay Componentes Tubulares’ ongoing operations.

- Non-profit Tax Authorization

Advised Manadas de Amor, A.C., a non-profit organization, in obtaining authorization from the Mexican Tax Administration Service to operate as a tax-exempt charity, ensuring regulatory compliance and operational continuity.

- Inheritance and Tax Strategy for High-net-worth Individual

Designed a legal structure for inheritance and asset protection to secure the economic future of a client’s family, including a comprehensive legal and tax strategy for resource allocation.

Industry Sector Expertise

Their client-centered approach focuses on delivering practical, tailored solutions that address the evolving needs of businesses across a wide range of sectors, including manufacturing, finance, technology, energy, and real estate.

Expert in these Jurisdictions

Rafael Tena Castro specializes in Mexican law, with a strong focus on tax controversy, litigation, and corporate tax planning. However, his practice extends beyond national borders, advising international clients on cross-border tax matters and ensuring compliance with both Mexican regulations and relevant international tax frameworks.

With extensive experience navigating the complexities between domestic law and global tax standards, Rafael offers strategic solutions tailored to multinational corporations, foreign investors, and international businesses operating in Mexico. His work reflects a deep understanding of the correlation between Mexican tax law and the evolving landscape of international tax regulations.

Languages Spoken

Rafael Tena is fluent in Spanish and English, allowing him to effectively advise both domestic and international clients. His bilingual proficiency ensures clear communication and seamless representation in cross-border matters, particularly in complex transactions, tax disputes, and regulatory compliance.

Experience

Rafael served as director and speaker for the diploma course titled “El Juicio Contencioso Administrativo Federal”, organized by Tirant Formación, where various modules were primarily taught by magistrates and personnel from the Federal Court of Administrative Justice (https://formacion.tirant.com/mx/profesorado-curso-el-juicio-contencioso-administrativo-federal/). Similarly, through Tirant Formación, he taught the seminar “Juicio en la vía tradicional” (https://formacion.tirant.com/mx/seminario/seminario-online-recursos-dentro-del-juicio-de-amparo/).

He also taught the amparo proceedings module within the Diplomado de Competencia Económica, organized by the Ilustre y Nacional Colegio de Abogados de México, A.C. (INCAM). Additionally, he led modules on Administrative and Tax Amparo and Suspension of the Challenged Act in the Specialization in Amparo Law program at the Faculty of Law of Universidad Panamericana.

Education

Awards