Tax

Escalante & Asociados has a high degree of specialization in tax matters, with wide recognition and participation at national and international levels.

The tax area of the Firm is continuously developed and updated, providing its clients with the necessary advice to comply with national and international tax regulations, seeking competitiveness, quality and efficiency in their activities, businesses, and structures.

The Firm advises its clients in compliance with their tax obligations in a timely manner, always seeking greater efficiency in taxation – nationally and internationally – within the applicable regulatory framework, obtaining an integral and excellent performance in the strategies that it designs and implements.

Aware of the concern of its clients, derived from the constant changes in the provisions that govern the tax system, Escalante & Asociados offers tax structures -national and international- that allow contributing in an efficient and proportional manner, in accordance with the current regulatory framework.

The Firm offers complete and innovative solutions in the field, seeking to satisfy the expectations of each client, objective advice, flexible and proven strategies, as well as the capacity and experience of its advisors.

Escalante & Asociados provides services – nationally and internationally – in the areas of: (i) tax consulting; (ii) tax planning and strategy; (iii) corporate restructurings, mergers, and acquisitions; and (iv) real estate.

Consulting and Planning.

The tax planning of the Firm is always within the legal framework and allows its clients to optimize their tax burden, or obtain benefits related to the activity they develop.

Likewise, the Firm offers the preparation, management and obtaining of permits, authorizations, consultations, favorable resolutions, among others, before the tax authorities and institutions, or before organizations with interference in the matter.

Management before Tax Authorities.

Escalante & Asociados offers its clients the design of legal strategies and management with tax and customs authorities, as well as institutions and organizations with interference in the matter, sponsoring and representing them in any type of procedure, mainly: reviews, requests, consultations, investigations, etc.

Real estate.

Escalante & Asociados has an outstanding experience in the real estate sector, where it actively participates designing and implementing solutions throughout the real estate value chain, identifying the legal and tax advantages in each business model, anticipating, and mitigating the risks inherent in the real estate operations.

The Firm’s experience in the sector allows it to advise its clients in all legal and regulatory aspects in all types of real estate transactions, including:

• Planning and optimization of the tax burden, local (Local taxes on acquisition) and federal (Income Tax and Value Added Tax), derived from the different real estate transactions.
• Legal instruments for investment and real estate development, as well as the acquisition, transfer and / or lease of real estate or real estate structures.
• Design, structuring and implementation of credits and financing for real estate developments.
• Due Diligence for the purchase of real estate or real estate structures.
• Preparation, negotiation, and monitoring of construction, operation, and real estate management contracts.

Corporate Restructures, Mergers and Acquisitions.

The Firm has extensive experience in the provision of legal advisory services, design, and implementation of corporate restructuring, participating in all relevant changes or modifications within a group of companies or corporate groups, whether national or international, whose main causes and purposes are, among others: to simplify its structure, make its tax burden more efficient, allow co-investments and / or increase its productivity.

Escalante & Asociados offers its clients tax consulting services in transactional and financial matters, including the implementation of sophisticated structures to achieve competitive, commercial, financial, and tax advantages over its competitors.

In this area, the Firm has vast experience in commercial operations, both national and international, by virtue of the fact that its clients, national and foreign, have entrusted the structuring of some of its most relevant operations.

Within these operations, the Firm provides its clients with tax advice related to mergers and acquisitions, spin-offs, dissolutions, and liquidations of companies, as well as the incorporation of companies, advice, and follow-up on corporate matters in general.

Escalante & Asociados has extensive experience in conducting due diligence or purchasing audits, whether of companies, businesses, or assets. The services of the Firm in this area seek to know adequately and deeply the situation of a company, business, or asset at a certain date, with a specific purpose. On this point, a differentiator of the Firm is that the review process is aimed at identifying the best options, corporate and tax, for the purchase or sale of companies, businesses, or assets.

Private Wealth Law
(High-net worth individuals)

The Firm provides wealth management services for individuals (wealth management), with a vision and international vocation, providing legal and tax advice on the administration of high or considerable assets, of individuals or families (high net worth individuals), with the purpose to protect them, maximize their returns, meet their current needs, as well as the planning of their retirement and their succession.

Escalante & Asociados is part of the Society of Trust and Estate Practitioners (STEP).

Traditionally in Mexico there has been a total exemption in the matter of Income Tax with respect to the income obtained from a succession. However, the Organization for Economic Cooperation and Development (OCDE) recently published the third edition (corresponding to 2018) of the series “Getting it Right. Strategic Priorities for Mexico” in which it concluded, among others, with the key recommendation of “implementing a tax on inheritance”. According to data from the OCDE, 19 of its member countries charge the inheritance tax, with an average rate of 15%.

Thus, aware that it is highly probable that, in the short term, Mexico seeks to establish a tax on inheritance, as an alternative source of taxation and redistribution of wealth, Escalante & Asociados has established a robust area to provide solutions in the matter.