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."
Tena Abogados has been recognized as “Up-and-Coming Law Firm of the Year” at the Legal 500 Mexico Awards 2026, an award that highlights emerging firms with strong growth and projection in the legal market.
On March 30, 2026, the “Agreement issuing the Guidelines for applying the Decree granting a tax incentive for cinematographic and audiovisual production”(“Guidelines”) was published in the Federal Official Gazette (by its Spanish acronym, “DOF”), pursuant to Articles First, Fifth, and Second Transitory of the “Decree granting a tax incentive for cinematographic and audiovisual production” published on February 16, 2026 in the DOF (“Decree”).
On March 27, 2026, the “Decree amending, adding, and repealing various provisions of the Regulations of the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin” (“Regulations”) was published in the Official Gazette of the Federation (by its Spanish acronym, “DOF”), and became effective on March 30, 2026.
In an increasingly complex and highly regulated business environment, organizations are subject to a growing number of legal, regulatory, and ethical obligations that evolve at an accelerated pace. The lack of effective mechanisms to identify, prevent, and manage such risks may lead to administrative sanctions, criminal liability, significant reputational damage, and, in certain cases, may even compromise business continuity.
Within this context, the role of the Compliance Officer has become an indispensable strategic function for companies seeking to operate sustainably and within the national legal framework.
On November 7th, 2025, the Federal Official Gazette (by its Spanish acronym, “DOF”) published the Decree amending, supplementing, and repealing various provisions of the Federal Tax Code (by its Spanish acronym, “CFF”), which will enter into force on January 1st, 2026. This Decree introduces a significant change in Mexico’s tax structure by strengthening the government’s audit powers, strengthening the government’s response to tax evasion schemes, and redefining taxpayers’ formal obligations within a stricter control framework.
As a result of the changes introduced by the so-called Judicial Reform, which included, among other aspects, a reconfiguration of the internal structure of the Supreme Court of Justice of the Nation (SCJN), on September 4, 2025, the “General Agreement Number 1/2025 (12a.) of the Full Court of the Supreme Court of Justice of the Nation, regulating the reception, registration, and assignment of matters under its jurisdiction” (the “Agreement”) was published in the Official Gazette of the Federation.
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.
Featured in the most respected legal rankings.
