## [Jorge Morales de la Rosa ](/en_GB/team/jorge-morales-rosa) ![Jorge Morales de la Rosa - Garrigues](/sites/default/files/team/photo/Jorge_Morales_de_la_Rosa__en_20260729.jpg) Jorge Morales de la Rosa Senior associate - [Mexico City](/en_GB/office/mexico-city)+52 55 1102 3570 [![Print](/themes/custom/garriguestheme/img/iconos/impresora-white.png)](../print/view/pdf/equipo_pdf/block_equipo_detalle_pdf?view_args[]=15952 "Print") [![vCard](/themes/custom/garriguestheme/img/iconos/card-white.png)](../team/15952/vcard.vcf "Download") Jorge has more than 12 years of experience advising domestic and international companies on tax matters. His practice focuses on tax disputes arising from audit procedures, tax refunds, and tax liability assessments. Throughout his career, he has represented taxpayers in administrative and judicial proceedings before the Tax Administration Service (SAT), the Taxpayer’s Defense Office (PRODECON), the Federal Court of Administrative Justice (TFJA), and the Federal Judiciary. He has also participated in highly complex matters related to tax refunds, conclusive agreements, administrative litigation, and amparo proceedings in tax matters for domestic and international companies across various economic sectors. ### Jorge Morales is a senior associate in the Tax practice. He has extensive experience in tax controversy and tax litigation, advising domestic and international companies on tax audit procedures, tax refunds, and defense against tax liabilities assessed by federal and local authorities. His practice focuses on representing taxpayers in disputes arising from tax audits, refund denials, joint and several liability, and various administrative proceedings, participating in the design and implementation of comprehensive defense strategies before tax authorities and judicial bodies. He has advised companies in the renewable energy sector in the defense of complex tax audit findings raised by the tax authority, designing and implementing the legal and technical strategy to refute them. In one of these matters, he led the arguments that successfully refuted tax audit findings for a base amount exceeding MXN 1.4 billion, thereby avoiding a significant economic impact. He has also participated in proceedings of high economic relevance for domestic and foreign companies in the manufacturing, education, and healthcare sectors. He is fluent in Spanish and English. ### - Advanced Professional Certificate in International Taxation - APCIT from IBFD (2021). - Master’s Degree in Tax Law from Universidad Panamericana (2019). - Specialization in Administrative Law from Universidad Panamericana (2015). - Law Degree from Universidad Panamericana (2014). ### Services [ **Tax** ](/en_GB/services/tax) ## Find a professional Oficina OfficeA CoruñaAlicanteAsia-Pacific DeskBarcelonaBilbaoBogotaBrazilian Desk BrusselsCasablancaFrench DeskGerman DeskIndian DeskItalian DeskLas Palmas de Gran CanariaLimaLisbonLondonMadridMalagaMexico CityMonterreyMurciaNew YorkOportoOviedoPalma de MallorcaPamplonaQueretaroSan SebastianSantiago de ChileSevilleShanghaiSta. Cruz de TenerifeUS-Canadian DeskValenciaValladolidVigoWarsawZaragoza Servicio ServiceAdministrative and Constitutional LawAgribusiness and FoodAutomotiveBanking and FinanceCorporate and M&ACriminal Law and Internal InvestigationsData Economy, Privacy and CybersecurityDispute Resolution: Litigation and ArbitrationEnergyEU and Antitrust LawFamily BusinessFashion LawFinancial RegulationHuman Capital ServicesInfrastructureInsuranceIntellectual PropertyLabor and EmploymentLife Sciences and HealthcareMedia and EntertainmentPlanning, Zoning and EnvironmentPrivate EquityReal EstateRestructuring and InsolvencySecurities MarketsSportsStartups & Open innovationSustainabilityTaxTechnology, Communications and DigitalTourism and HotelsTransport, Logistics and Shipping Cargo PositionExecutive ChairmanSenior PartnerHonorary ChairmanPartnerLocal partnerOf counselCounselPrincipal associateSenior associateAssociateJunior