TENA is a reliable partner that both corporations and individuals turn to when facing tax, regulatory, or transactional challenges.
With our tax litigation practice recognized as one of the most prestigious in our country, our firm is built on the following three pillars:
The following principles not only guide our professional conduct but are integral to our daily commitment in all that we do.
Supported by strong ethical principles, our commitment is to provide legal services of the highest quality, blending innovation with tradition.
We place our clients and their matters at the center, but we also prioritize the people who make up our team. Human talent is our most valuable asset.
We go beyond the ordinary.
Our strength lies in our ability to respond quickly and efficiently, both in timing and execution, by effectively allocating our resources and expertise to solve the cases presented to us.
We speak through results and concrete actions.
Consistency, hard work, and dedication are our constants, driven by a strong conviction to always strive for excellence.
At TENA, we strive to reflect our essence in our actions.
Integrity, confidentiality, experience, and dedication are fundamental to who we are.
"Rafael Tena Castro is a spectacular lawyer with lots of business knowledge. He resolves all of our issues quickly and he is disciplined and kind. I have nothing more than good things to say about him."
One of the most significant changes introduced by the so-called Judicial Reform was the modification of the internal structure of the Supreme Court of Justice of the Nation (“SCJN”), particularly the elimination of the two Chambers (Salas) that previously composed the Court. As a result, the SCJN now operates solely in Full Court (En Banc).
On September 15, 2024, the so-called “Judicial Reform” was published in the Diario Oficial de la Federación (Official Gazette of the Federation). Among other changes, it amended Section II of Article 107 of the Political Constitution of the United Mexican States. The amendment expressly incorporated the prohibition against granting general effects (erga omnes) in judgments rendered in amparo proceedings that declare the unconstitutionality of general norms.
On July 17, 2025, the reform to the Federal Law for the Prevention and Identification of Operations with Illicitly Sourced Funds (LFPIORPI) entered into force. Originating from FATF recommendations, the reform significantly strengthens compliance obligations in Mexico by redefining the concept of the Beneficial Owner, lowering the control threshold, and introducing new duties for companies. All commercial entities, whether or not engaged in vulnerable activities, must now identify, document, and register their Beneficial Owners. These changes mark a turning point in Mexico’s corporate compliance culture, demanding greater transparency and accountability.
On April 16, 2025, the new Law on Public Procurement, Leases, and Services in the Public Sector (the “Law”) was published in the Official Gazette of the Federation, entering into force on April 17, 2025, and thereby repealing the previous legislation in effect since 2000.
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