Guerrero Santana | Tax, Legal, Audit & Consulting

Substance of Tax Transactions: What the Tax Authority Really Reviews Today.

The tax authority no longer reviews only whether an invoice exists. Today, the real focus is on proving that transactions actually took place. Following the 2014 tax reform and the incorporation of Article 69-B into the Código Fiscal de la Federación, the authority gained the power to presume the nonexistence of transactions when taxpayers fail […]

The Hidden Cost of Unstructured Growth.

Growth does not always mean progress. Some companies increase revenue, launch new business lines, and hire more employees… yet every month they operate under greater financial pressure, more disorder, and higher exposure. The problem is not growth itself. The problem is how that growth is being built.   When growth starts accumulating risk When a […]

It’s Not About Inheriting. It’s About Designing.

For years, conversations about wealth and legacy have centered around the wrong idea: Accumulating assets to eventually pass them on. But in practice, wealth is rarely lost during the accumulation stage. It is lost during the transition between generations.   The issue is not the lack of assets We have seen successful structures, profitable companies, […]