Mexico City, 14th October 2026 — SMPS Legal announces the appointment of Carlos Martínez Rico as Partner in its Tax Consulting practice and International Trade, effective October 19th, 2026, further strengthening one of the firm’s strategic practices and expanding its capabilities to advise domestic and international clients on highly complex tax matters, as well as international trade issues —an increasingly important area of practice in response to growing market demand.
The recent appointments of Carlos Martínez Rico and Patricia López Padilla Barrera represent a strategic step in the continued growth of SMPS Legal’s Tax practice, bringing together complementary capabilities that strengthen both tax consulting and tax dispute resolution. These additions further enhance the firm’s ability to advise domestic and international clients on their most complex and strategically significant tax matters
Together, these appointments reinforce a Tax practice with greater depth and breadth, well positioned to address increasingly sophisticated and consequential matters for clients. Carlos and Patricia’s complementary experience strengthens an advisory model that combines strategic insight, technical excellence and responsiveness.
SMPS Legal Expands Cross-Border Tax M&A Capabilities with the Addition of Carlos Martínez Rico as Partner.
Carlos joins SMPS Legal as Partner to strengthen the firm’s Tax Consulting and Transactional practice. He brings more than 20 years of experience advising domestic and international clients on taxation, tax controversy and complex corporate transactions, including mergers, acquisitions and corporate restructurings.
His practice is distinguished by an integrated approach that combines tax planning with corporate and regulatory structuring for complex cross-border projects. He has played an active role in negotiating and implementing strategic alliances, joint ventures and co-investment structures involving global ultra-luxury brands in the hospitality and real estate sectors, alongside private equity funds and listed investment vehicles, including CKDs, CERPIs and FIBRAs, across Mexico and Latin America.
Carlos has established a strong reputation in the international market for his ability to optimize the tax implications of complex transactions. He advises multinational corporations, banks and financing institutions, sovereign wealth funds and developers on the application of international tax treaties, BEPS standards and multijurisdictional reorganizations.
Prior to joining SMPS Legal, Carlos practiced at leading international law firms in New York and Mexico, developing a global transactional perspective on the structuring of complex mergers, acquisitions and financing arrangements.
Carlos Martínez Rico
He also advises companies on international trade matters, including tax planning for cross-border operations, import and export structures, Trade promotion programs, customs compliance and supply chain optimization.
Throughout his career, Carlos has advised clients on large-scale transactions across strategic sectors, including ultra-luxury hospitality, real estate, private equity, financing, global derivatives, public offerings, cross-border M&A, aviation, technology, fintech, manufacturing and entertainment.
Carlos holds a law degree from Escuela Libre de Derecho, where he also teaches International Tax Law at postgraduate level. His postgraduate education includes an LL.M. in Taxation from Georgetown University Law Center.
“The arrival of Carlos and Patricia marks an important milestone in our growth strategy. Carlos’s international experience and background at leading global law firms bring significant value to clients undertaking complex cross-border transactions and strategic restructurings. His ability to integrate sophisticated tax advice with transactional structuring further strengthens SMPS Legal’s position as a trusted adviser on high-stakes corporate decisions.”
Jorge San Martín, Managing Partner
With these appointments, SMPS Legal continues to strengthen its integrated tax practice, bringing together tax advisory, transactional structuring, international taxation, tax risk management and tax litigation, underpinned by a commercially focused approach to advising clients on increasingly complex and strategically significant business decisions.