Aleyda Aviles

Aleyda Aviles-Rodriguez

Baker & McKenzie Abogados, S.C.


Aleyda Elizabeth Aviles-Rodriguez is an associate in Baker McKenzie's social security practice. She is experienced in consulting on compensation and salary schemes, payments of social security dues to the Mexican Social Security Institute (IMSS) and the National Workers' Housing Fund Institute (INFONAVIT), supporting clients with regard to requests and tax-related actions from tax authorities; and advising on the resolution of conflicts before administrative and litigation authorities, the Federal Court of Tax and Administrative Justice, and district and collegiate courts.

Practice Focus

Ms. Aviles supports companies during inspection visits, desk audits, and follow-up reviews of auditors' reports made by tax authorities; analysis and revision of agreements with staffing services companies; enquiries and confirmations of opinions before tax authorities; and in tax and administrative litigation before federal courts. She also assists with strategies and logistics for the transfer of staff in corporate restructuring.

Representative Legal Matters

  • Obtaining confirmations of opinions from tax authorities such as the IMSS and INFONAVIT.
  • Participating in corporate restructuring for the migration of staff to other legal entities.
  • Obtaining of favorable judgments in amparo actions against laws and tax litigation.

Professional Associations and Memberships

  • Social Security Commission of the Colegio de Contadores Públicos de México - Member


  • Mexico (2005)


  • Universidad Nacional Autónomo de México (2005)


  • English
  • Spanish
Presenter, “Classification of Companies in the Occupation Risks Insurance,” Social Security Forum promoted by Colegio de Contadores Públicos de México, 2012