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Gerardo Ruíz (1)

Gerardo Lino Ruíz Carrales

Associate

Mexico City

Practice Areas

Languages

Gerardo is a tax attorney with over 15 years of experience advising and representing domestic and international companies, particularly large corporate groups. His career combines work at Mexico’s leading law firms with leadership roles in the tax and legal departments of a multinational group.

In the area of tax controversy, he has handled litigation before the Mexican Tax Administration Service (SAT) and federal courts, as well as constitutional (amparo) proceedings challenging tax provisions affecting various industries. He has represented large taxpayers in audits and enforcement procedures, and has developed preventive and corrective tax strategies aligned with business objectives.

As a consultant, he has advised companies on the proper tax treatment of recurring transactions and has taken part in tax planning and compliance projects for corporations across sectors such as manufacturing, retail, trade, finance, energy, and pharmaceuticals. His focus is on identifying risks and providing practical, business-oriented solutions to protect his clients’ interests.

In addition to his professional practice, he is the coordinator and professor of the Diploma in Tax Controversy and Litigation at ITAM, and has also contributed as an author and speaker at specialized forums. This combination of professional and academic work allows him to merge theoretical insight with practical experience, enhancing his ability to deliver sound, up-to-date, and strategic solutions for his clients.

Education

  • Bachelor of Laws, Universidad del Valle de México (2009)
  • Specialization in Tax Law, Escuela Libre de Derecho (2012)
  • Diploma in Tax Law, Instituto Tecnológico Autónomo de México (2013)
  • Diploma in International Taxation, Instituto Tecnológico Autónomo de México in collaboration with Duke University (2015)
  • Diploma in Energy Law, Escuela Libre de Derecho (2022)
  • Master’s in Corporate Finance, Universidad Nacional Autónoma de México (2023)

Experience

  • Ruiz Carral Fiscalistas | 2023 – 2025
  • Walmart de México | Divisional Manager of Tax Controversy | Leader of Strategic and Labor Litigation | 2020 – 2023
  • Basham, Ringe y Correa | Senior Associate, Tax Practice | 2015 – 2020

Professional Memberships

  • International Bar Association
  • Mexico Public Accountants Association
  • Mexican Bar Association
  • COPARMEX Quintana Roo
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