Maria De la luz

Ma. de la Luz (Lucero) Sánchez de la Concha

Baker & McKenzie Abogados, S.C.


Lucero Sánchez is a member of the Tax practice in Mexico City, and has been practicing in the Firm since 1995. A recognized tax practitioner in Mexico, she has also written a number of articles on her field for a range of publications, including "El Nuevo Reglamento de la Ley del ISR en las transferencias de acciones por residentes en el extranjero" (New Regulations to the Mexican Income Tax Law on stock transfers by persons residing abroad) for Práctica Fiscal, as well as "Mexican 2009 Tax Amnesty" for the World Trade Executive's North American Free Trade & Investment Report, among others.

Practice Focus

Ms. Sánchez has significant experience in all aspects of tax planning, value-added tax, tax advice for mergers and acquisitions, as well as planning for investing in the area of international banking. She advises foreign companies operating in Mexico, particularly those involved in the oil well drilling and software industries. Ms. Sánchez also counsels other organizations on matters involving tax exemption.

Representative Legal Matters

  • Provided tax advice to several clients on mergers and acquisitions by giving strategies to obtain better tax treatments.
  • Advised various clients on planning their investments in the area of international banking and their transfers of assets with tax deferral.
  • Advised clients on the structure of sale operations to obtain better tax treatments regarding value added tax.
  • Provided advice to clients as to their qualification and treatment as tax exempted organizations.
  • Advised clients on the implementation of methods of payment through alternative means other than cash.


  • Mexico (1981)


  • Harvard University (International Tax Program) (1984)
  • Harvard University (LL.M.) (1984)
  • Escuela Libre de Derecho (J.D.) (1981)


  • English
  • Spanish