Sergio Lima
Partner
Legal
T: +52 44 4809 3421

Sergio Lima Aguirre has 25 years of experience in the tax legal practice, focusing on consulting and litigationregarding federal and local contributions, alternative dispute resolution, and support in various administrative procedures.
Formation
- Law degree from Universidad Tecnológica de México
- Master’s in Tax Law from Universidad Panamericana (UP)
- “Trusted Business Advisor” Diploma from the School of Economic and Business Sciences, Universidad Panamericana
Experience
- Analysis and issuance of legal opinion letters supporting proper interpretation and application of tax regulations
- Filing and follow-up on conclusive agreements and complaints before the Mexican Taxpayer Advocacy Office (PRODECON)
- Legal remedies such as revocation appeals, annulment lawsuits, and constitutional claims (amparos) in tax, administrative, and foreign trade matters
- Indirect amparos against tax laws or authorities’ actions that infringe taxpayers’ human rights
- Support during audits and refund processes with tax authorities
Activities
- Professor in the Tax Law Diploma at ITESM
- Speaker at forums such as INDEX, BMA, IMEF, and IEE
- Co-author of tax and foreign trade articles for Puntos Finos magazine
Affiliations
- Academia de Derecho Fiscal (ADF) – Board member
- Nuevo León Public Accountants Association
- Foro de Especialistas Tributarios (FET)
- Mexican Bar Association (BMA)
Industries
- Commercial
- Industrial
- Manufacturing
- Real estate