Roberto Cardona Zapata

Roberto Cardona

Baker & McKenzie Abogados, S.C.


Roberto Cardona has been a member of Baker McKenzie Abogados since 2003, and is a partner of the Tax Practice Group since 2015, and actually is the leader of the Public and Administrative Group in Mexico.

He has been designated as Acritas Star Lawyer in 2019, 2020 and 2021.

Practice Focus

Roberto is seasoned in tax planning, tax litigation, public / administrative law, and constitutional law, with more than 15 years of experience.

Representative Legal Matters

  • Participated in various tax litigations against the Ministry of Finance and Public Credit.
  • Assisted in developing a strategy aimed at determining the unconstitutionality of penalties imposed by the Energy Regulatory Commission to a client in the gas industry.
  • Participated in developing a strategy and in following up several amparo actions in tax and administrative matters.
  • Advised a client in the lighting industry in its cross-border operations involving bi-national agreements set forth in tax treaties to avoid double taxation and the free trade agreement.
  • Participated in a tax structure study for an entertainment company involving commercial agreements with different countries.
  • Participated in various queries for the interpretation of tax provisions.
  • Participated in the development of various tax strategies and company restructurings.
  • Participated in the development and follow-up of various administrative law proceedings.
  • Participated in the development of strategies involving the litigation of public bidding matters.
  • Participated in the development of legal strategies to attend administrative procedures with several Governmental Entities (i.e. Profeco, Invea, Cofepris, Turismo, etc.) with the aim to avoid penalties or any administrative sanctions.
  • Participated in several administrative litigations to challenge the imposition of fines and sanctions.

Professional Associations and Memberships

  • Barra Mexicana de Abogados - Member 
  • American Chamber of Commerce of Mexico - Member


  • Mexico (2005)


  • Georgetown University Law Center (Diploma International Taxation) (2010)
  • Universidad Panamericana (Master Tax Law) (2009)
  • Escuela Libre de Derecho (Degree Tax Law) (2007)
  • Universidad Panamericana (Diploma International Tax Law) (2006)
  • Universidad Iberoamericana (J.D., Honors) (2005)


  • English
  • Spanish
Roberto has been a speaker at various seminars on fiscal and administrative material organized by Baker McKenzie and has written several articles in publications specialized in tax matters (i.e. Forbes, Puntos Finos, IDC, ITR etc).