20+ years of experience across a multitude of international tax matters
Specializes in advising foreign and Mexican entities in tax planning in foreign investments, transactions / mergers and acquisitions, and tax controversy
Is a Mexican attorney at law
Mexico City
@alvarezmarsal
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Santiago Chacón is a Managing Director with Alvarez & Marsal in Mexico City. He brings more than 20 years of experience across a multitude of international tax matters. He specializes in advising foreign and Mexican entities, specifically in tax planning in foreign investments, transactions / mergers and acquisitions (buy and sell side due diligence, and sale and purchase structures), and tax controversy (tax audits performed by Mexican tax authorities looking to reach an agreement to avoid courts).
Mr. Chacón has led many multi-national projects across Mexico, Brazil and the UK. He has worked with clients across a range of industries including infrastructure, energy, oil and gas, pharmaceuticals, consumer products and mining.
Prior to joining A&M, Mr. Chacón was a tax partner at Garrigues and an international tax partner at EY in Mexico. Previously, he worked at PwC.
Mr. Chacón is recognized as an industry thought leader on tax issues and has authored numerous articles on tax law topics in Mexican and international magazines, including Intertax, International Tax Review of Euromoney, Tax Analysts and Dofiscal.
Mr. Chacón is a Mexican attorney at law and earned his degree from the Universidad Panamericana in Mexico City. He has a Certificate in International Taxation from the International Bureau of Fiscal Documentation in Amsterdam and is a member of the International Fiscal Association and the International Tax Commission of the Mexican Public Accountants College.
En días pasados, se publicó en la Revista del TFJA correspondiente al mes de Mayo de 2026, la tesis IX-P-SS-509, mediante la cual la Sala Superior de dicho Tribunal sostuvo el criterio de que es improcedente el aumento de la Cuenta de Capital de Aportación (CUCA), cuando la aportación de capital se pretende pagar mediante la cesión o transmisión de derechos de cobro derivados de títulos de crédito.
En los últimos meses, el Servicio de Administración Tributaria (“SAT”) ha intensificado su enfoque de fiscalización mediante el uso de herramientas tecnológicas y cruces automatizados de información. En este contexto, el Certificado de Sello Digital (“CSD”) se ha consolidado como un instrumento clave de supervisión, en tanto constituye el medio indispensable para la emisión de CFDI y, por tanto, para la operación comercial de los contribuyentes, lo que ha llevado a que su restricción o cancelación sea utilizada como una medida efectiva para inducir el cumplimiento fiscal incluso de manera previa a la determinación formal de irregularidades. Asimismo, los desarrollos normativos y operativos recientes han reforzado esta tendencia, ampliando los supuestos de restricción y permitiendo bloqueos automatizados derivado de inconsistencias o riesgos fiscales detectados electrónicamente, incrementando de forma relevante el impacto operativo de estas medidas sobre las empresas.
En días pasados, se presentó en el Senado de la República una iniciativa de reforma a las Leyes del Impuesto Sobre la Renta, del Seguro Social, del Impuesto al Valor Agregado y de Coordinación Fiscal, con el objetivo de gravar el patrimonio y las grandes herencias.
Alvarez & Marsal Tax (A&M Tax), una filial de la firma global líder en servicios Alvarez & Marsal (A&M) ha ampliado sus servicios en México con el nombramiento de los Socios (MD) Ricardo Ahumada, Edgar Antúnez-León, Iván Díaz-Barreiro, Xavier Hoyos y Fernando Lorenzo.
Latest insightsThe latest insights from Santiago Chacón's team
The Hong Kong Government gazetted the long-awaited Inland Revenue (Amendment) (Preferential Tax Regimes for Funds, Family-owned Investment Holding Vehicles and Carried Interest) Bill 2026 (the “Bill”) on 12 June 2026. The Bill proposes enhancements to the existing preferential tax regimes for funds, family owned investment holding vehicles (“FIHVs”) managed by single family offices and the carried interest concession.
