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Practice areas · 09 of 10
Constitutional defense (amparo) against tax and administrative acts
The Amparo practice of R&A Asociados is devoted to constitutional defense in tax and administrative matters. When an authority issues an act that violates the principles of legality, legal certainty, or due process, the amparo proceeding (Mexico's constitutional protection suit) allows that act to be submitted to judicial review and, where appropriate, its effects to be stayed while the case is decided. Our work consists of protecting your fundamental rights, or those of your company, against such acts.
Our practice combines technical knowledge, procedural strategy, and experience in building the administrative and tax case files that form the basis of a sound amparo complaint. Before litigating, we assess whether an amparo proceeding is available and what alternative means of defense exist; during the proceeding, we follow up on the stay; and once judgment is issued, we monitor compliance by the responding authorities. We work in coordination with our Tax, Administrative, and Real Estate practices to provide a comprehensive defense.
The firm handles amparo proceedings (constitutional protection suits) in tax and administrative matters, in coordination with those practice areas.
Services
Constitutional defense against tax assessments, attachments, and audit actions by the Tax Administration Service (SAT), Mexico's federal tax authority, and by state tax authorities, as well as against final rulings of the Federal Court of Administrative Justice (TFJA).
Protection against acts, rulings, and general rules issued by administrative authorities that affect your rights.
Preliminary feasibility analysis, strategy design before filing an amparo, and follow-up on compliance with judgments.
Services are provided in accordance with applicable law and the analysis of each case.
Who it is for
If your situation is not listed here, or the contact form can tell you which practice area applies.
Frequently asked questions
The amparo proceeding is the means of constitutional defense against acts of authority that violate fundamental rights or principles such as legality, legal certainty, and due process. It may be indirect, against acts, omissions, or general rules, or direct, against final rulings such as those of the TFJA (Federal Court of Administrative Justice). Whether it is available depends on each case, so we invite you to schedule a consultation to assess yours.
Within the amparo proceeding, a stay of the challenged act may be requested—first provisional and then definitive—so that its effects are halted while the court decides the merits. Whether it is granted depends on the nature of the act and on the requirements set by the judge. At R&A Asociados, we follow up on these measures and on compliance with them by the responding authorities. We invite you to schedule a consultation.
A favorable amparo judgment requires the responding authority to set aside the challenged act and to restore the complainant (quejoso) to the enjoyment of their rights. When compliance is delayed or incomplete, there are mechanisms before the circuit courts to enforce it. Our firm follows up on this stage before the responding authorities and the circuit courts. If you have a judgment pending enforcement, we invite you to schedule a consultation.
These answers are for guidance only; each case requires individual analysis.
Publications
Practical GuideAmparo
What the stay in amparo against tax acts halts, what security Article 135 of the Amparo Law requires, when it is denied, and what the October 2025 reform changed.
Article key: Art. 135. Security within 5 days · Art. 136.7 min read
Related practice areas
Tell us about your situation and we will explain the next steps. We are available Monday through Saturday, 9:00 a.m. to 6:00 p.m., in Spanish, English, and French.
