At Nerubay, we provide advice and consultancy on tax matters with an assertive approach to the needs of our local and multinational clients regarding the application of local and federal contributions.

Likewise, our Firm is aware that behind business there are people and families, so we seek to protect the most elementary aspects of our clients’ business from a tax perspective, without compromising the operation of the business or the clients’ peace of mind.



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Burt was born on May 27, 1981. On 2005 Universidad de los Andes conferred him a Magna Cum Laude Law Degree and, in 2006, a Cum Laude Public Accountant Degree, also Universidad Central de Venezuela conferred him a LL.M. in Tax Law having been awarded with the official publication of an advanced thesis. Before joined to Nerubay abogados S.C. on 2018, he worked as a junior associate in the tax department of Baker Mckenzie Venezuela; as a senior associate in the tax department of Romero-Muci & Asociados, S.C. (Deloitte Legal), afterwards reaching the position of legal senior manager in Gomez Rutmann & Asociados, S.C. (Deloitte Legal). By the merger of the legal practice of Deloitte and D´empaire in Venezuela, he joined the tax team of this law firm. Since 2005 his expertise has been focused on tax consulting, tax controversy, tax planning and compliance, due diligence and corporate documentation, assisting businesses from oil & gas, banking and construction sector. He is a distinguished member of the Venezuelan Tax Law Association and of the International Fiscal Association (Venezuelan Chapter). He was awarded as the tax litigation young leader for Venezuela in 2015 by the International Tax Review publication. He has been a LL.M´s invited professor at the Universidad Católica del Táchira and at the Centro Internacional de Actualización Profesional de la Universidad Católica Andrés Bello in Caracas. Also, he has various publications in topics related to local and international taxation in Venezuela, Colombia and Peru.


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Carlos obtained his law degree from the Universidad Iberoamericana Campus Ciudad de México. Carlos began his career as a tax advisor at Gardere Arena y Asociados and later joined Nerubay in 2014 where he is currently a partner. In the last few years Carlos has advised both Mexican and foreign individuals and companies doing business in Mexico. He also actively advises clients doing business in the United States of America.
Finally, he has advised families and funds on setting up structures throughout the UK, Spain, Canada and the United States of America.


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Rebeca was born on 1995. She attended law school at Instituto Tecnológico Autónomo de México (ITAM) and graduated in 2019. Before joining the tax area of Nerubay Abogados, S.C., she worked as a law clerk at the tax litigation area within Chevez, Ruiz, Zamarripa y Cia, S.C. and later on worked at Nader, Hayaux, Goebel, S.C., tax consulting area, consolidating 5 years of experience in Mexican Tax Law. Her expertise is focused on tax counseling and wealth management.


In Nerubay, we have a team trained to assist our clients before the courts of the Republic and in the application of alternative means of dispute resolution of civil, commercial and administrative nature.

We also assist our clients before the judicial and administrative instances by means of the interposition of all the means of contestation and defense within controversies and procedures established in all the areas of services of the firm.

Our practice of dispute resolution in tax law and intellectual and industrial property law is notably recognized in the legal services market in Mexico.



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Atria was born on December 24, 1990. She obtained a Law Degree from the Universidad Nacional Autónoma of Mexico in 2016. She also holds a Diploma in Business Law from the same university. She professionally works in tax, administrative, civil and commercial litigation. Likewise, she collaborates in proceedings before the Tax Administration Service, the National Commission for the Protection and Defense of Users of Financial Services, the National Banking and Securities Commission and the Board of Conciliation and Arbitration.


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Patricia was born on march 5, 1990. On 2016, Universidad Nacional Autónoma de México conferred her a Law Degree. Also, she obtained a Diploma in Public Law from the same university. Before joined to the litigation department of Nerubay abogados S.C. in 2013, she worked as an associate lawyer in the litigation department of Birman, Guakil y Nerubay, S.C. and Mansur, Birman, Guakil, Castro y Wolf S.C.
Her expertise is focused on tax, public, civil and commercial litigation. Moreover, she has assisted our clients before to the National Commission for the Protection of the Consumers of Financial Services and the Banking National Commission.

“Tax planning is not illegal, not understanding it is”


  CDMX, México

   +52 55 5251 6478 /+52 55 5251 6627