Miguel Sepúlveda


Miguel Sepúlveda is a lawyer at González Luna Moreno y Armida, S.C., where he works in the area of tax litigation and constitutional trial (amparo), he currently coordinates the litigation area in the Courts and Tribunals of the Federal Judicial Branch.


Miguel Sepúlveda studied law at the National Autonomous University of Mexico where he graduated in 1995.
In 1996 he studied a specialty in tax law at Universidad Panamericana in Mexico City and later, in 2000, he studied a postgraduate degree in tax law at Escuela Libre de Derecho.


Miguel Sepúlveda has 17 years of professional experience in the areas of tax litigation and constitutional trial (amparo). In 1991, he entered the Federal Judiciary Branch having performed his functions as Judicial Officer in the Sixth District Court in Administrative Matters in the Federal District until December 2003. Subsequently, he joined the firm Borbolla and Ramirez Ornelas, S.C., where he worked as a lawyer in the area of Tax and Administrative litigation.
In March of 1995, Miguel Sepúlveda entered the Special Legal Administration to work at the Ministry of Finance and Public Credit, where he first held the position of Head of Department in the Contentious Administration, and later in November 1996, he held the position of Deputy Administrator in the same Administration. In the positions he held in the Ministry of Finance and Public Credit, he was in charge of defending the different tax authorities in the different nullity and constitutional trial (amparo) lawsuits promoted by large taxpayers against the resolutions issued by the tax authorities.
In January 1999, he joined the firm González Luna y Pérez de Acha, S.C., today known as González Luna, Moreno y Armida, S.C. as a Lawyer in the area of Tax Litigation and Constitutional Trial (amparo).


Advice and defense of taxpayers before the actions of the tax authorities and tax laws that affect the interests of clients.
Challenge through the different means of existing defense, of the resolutions issued by tax authorities that are not favorable to the interests of the clients, as well as challenging the different tax laws that affect the interests of clients. (IA 2007 Law and IETU 2008 Law)
He advises and assists taxpayers in order to resolve any tax contingencies they may have, as well as during the audit procedures the tax authorities carry out in order to solve them without any remarks.


Spanish, and fluent in speaking and writing in English.