Specializes in tax controversies, tax and administrative litigation and advisory
Focuses on administrative and tax litigation and consultation in tax audits
Mexico City
@alvarezmarsal
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Ricardo Ahumada is a Managing Director with Alvarez & Marsal’s Tax Controversies practice in Mexico City. He specializes in tax controversies, tax and administrative litigation and advisory. His primary areas of concentration are administrative and tax litigation and consultation in tax audits.
With more than 25 years of tax experience, Mr. Ahumada has helped companies to navigate complex tax audits and litigation, providing day-to-day tax advisory. He has worked with clients across various industries, including logistics, construction, hospitality, financial services and air transportation.
Mr. Ahumada’s notable assignments include helping several logistics companies to recuperate VAT refunds denied by the tax authorities in an aggregate of more than $40 million. Most recently, he was responsible for defending several companies against a tax assessment of more than $100 million.
Prior to joining A&M, Mr. Ahumada spent 18 years with his own boutique firm (Ahumada y Asociados), where he provided quality and personal legal tax services to a broad, mostly international clientele.
Previously, Mr. Ahumada was Partner in Charge of the legal services practice of KPMG Mexico and the Partner in Charge of the tax litigation group at Deloitte Mexico, a firm that he joined after six years as an associate of the tax litigation practice at Chevez, Ruiz, Zamarripa. Earlier, he was a foreign associate in the tax group at the New York office of Shearman & Sterling (now A&O Shearman).
Mr. Ahumada earned a bachelor’s degree in law from Universidad Nacional Autonoma de México. He is a member of the Mexican Bar Association.
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.
Learn about the changes for 2025 in the Mexico General Tax Rules, applicable to taxes, products, benefits contributions for improvements and federal duties.
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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.
