Photo, Héctor G. Díaz Santana Iturríos

Héctor G. Díaz Santana Iturríos

Baker & McKenzie Abogados, S.C.


Hector Diaz Santana has more than 16 years of experience in tax area. He has given legal advice in both International and Mexican Tax matters and is regularly invited as speaker in several seminars organized by universities, professional associations and industrial chambers in matters related to taxation, as well as an author in tax and business topics.

Practice Focus

Hector’s practice focuses on the development of tax related services including solving of consultations, tax planning, restructuring, mergers and acquisitions, issuance of expert opinions for both private and public use, development of promotions before Mexican Tax Authorities, obtaining tax stimuli benefits, among other linked services for legal entities as well as individuals. He has vast experience in handling of Mexican as well as International taxation topics addressed to several industry sectors including energy, naval, manufacturing, aeronautic, financial, real state, transportation, consumer goods, etc.

Representative Legal Matters

  • Has successfully participated and leaded several projects for answering audit efforts from the Mexican Tax Administration Services for different industries and taxation concepts.

  • Leaded the solving of tax controversies through mediation before the Mexican Tax Ombudsman and through litigation.

  • Has restructures corporate groups and specific operations for reducing risk and create operative and tax efficiencies.

  • Has successfully developed mergers, sales and acquisition projects for corporate groups and standalone entities.

Professional Associations and Memberships

  • Mexican Lawyers Bar
  • Tax Academy of Nuevo Leon
  • Mexican Institute of Public Accountants


  • Certified Public Accountant (2019)
  • Mexico (2005)


  • Universidad Pontificia de Comillas (ICADE), Madrid (Postgraduate Degree on Seamanship Law) (2015)
  • Universidad Regiomontana (Law) (2012)
  • Universidad Regiomontana (Master's Degree in Tax Law) (2009)
  • Instituto Tecnológico y de Estudios Superiores de Monterrey (Public Accounting and Finance) (2005)


  • English
  • Spanish
  • Author, Tax implications of payments addressed abroad for freight contracts, 2020

  • Co-author, Tax (private company acquisitions) Q&A: Mexico, Thomson Reuters, 2017 - 2019

  • Co-author, Tax (joint ventures) Q&A: México, Thomson Reuters, 2019

  • Author, Debt financing for companies: tax implications on interests, 2016

  • Author, Tax aspects of the settlement in kind, 2015

Firm Committee Memberships

  • Legal Guide for Micro-Enterprises, 2020