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Luis Carbajo

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Luis Carbajo advises multinationals on international tax planning, M&A, cross-border transactions and other business issues. He is an adviser of the tax committee of the National Maquiladora Council. Luis frequently authors tax articles in Tax Notes International and the Practical Mexican Tax Strategies magazine. He also speaks at various seminars organized by CANIETI, CANACINTRA, Tax Executives Institute, Executive Enterprise Institute, Cámara de Comercio de Bogotá and the local Maquiladora Associations across Mexico. Luis focuses his practice on litigating and lobbying highly complex issues in the energy sector. He has extensive experience advising on permanent establishment issues, inter-company pricing, taxation of non-resident entities and individuals, and other corporate and tax matters such as VAT, assets tax, planning and litigation on social security contributions, and local and municipal taxes. His practice also covers tax planning and transfer pricing, particularly in the energy sector.

On 30 November 2022, Legislative Decree Number 111 was published in the Official Gazette of the Government of the State of Guanajuato.
The Decree, which came into effect 1 January 2023, added “Ecological Taxes for Environmental Remediation,” to the Finance Law for the State of Guanajuato under Chapter Eight, Title Two and established three ecological taxes

Derived from the obligation of foreign residents without a permanent establishment to register before the Mexican Federal Taxpayers Registry (for its acronym in Spanish “RFC”) in order to comply with the new value added tax (for its acronym in Spanish “VAT”) provisions imposed on digital service providers, the tax authority is publishing on a bimonthly basis the list of such service providers that have secured their formal inclusion in the RFCs. In this sense, on September 9, 2020, this list was published in the Federal Official Gazette, increasing the number of 13 registered entities to 35.