Miguel Muñoz is a member of Santos Elizondo since 2020, and specializes in Tax, Administrative and Amparo law.

His practice has focused mainly on the field of strategic tax controversy and federal administrative litigation, from different roles:

(i) From 2011 to 2016, as defense attorney of the tax authorities of the Tax Administration Service (SAT), occupying different positions in the Legal Area of that Institution, such as: Tax Attorney, Head of Tax Department and Legal Deputy Administrator.

(ii) During 2016 to 2020, as Secretary of the Court in the Federal Court of Administrative Justice.

(iii) From 2020 to the present, as an attorney in charge of the design of the legal defense strategy for the Firm's clients, through the Federal Tax and Administrative Litigation and the Amparo Trial.

Given his experience in the public and private sectors, his practice has been distinguished by the provision of practical legal solutions that tend to guarantee adequate protection of the interests of the Firm's clients, against the requirements, actions and resolutions of the federal authorities that affect them.