Nora Morales

Partner since 2020

Nora has more than 20 years of experience in tax controversy and litigation focused on transfer pricing and international operations. She has been a legal-tax advisor to companies in various sectors such as energy, automotive and consumer products, among others.

She is currently a partner in the tax practice of Mijares, Angoitia, Cortés y Fuentes, S.C.. Previously, Nora was partner in different local and international firms, such as EY Mexico and Chevez, Ruiz, Zamarripa.

In addition, she actively participates in various chambers and associations. She is Secretary General of the International Fiscal Association (IFA) Chapter Mexico, member of the Fiscal Commission of the Business Coordinating Council (CCE), of the National Technical Committee for Fiscal Studies of the Mexican Institute of Finance Executives (IMEF) of which she was President, the Tax Law Committee of the Barra Mexicana de Abogados.

She had lectured Tax Law at the Center for Economic Research and Teaching (CIDE) and is the author of different articles and chapters that have been published in national and international specialized books and magazines on tax matters.

+52 (55) 5201 7484
nmorales@macf.com.mx
Languages
  • Spanish.
  • English.

Contact

The experience and educational background of our professionals form the foundation of our practice.

Our continuous dedication and preparation ensure that each client receives high-quality legal representation, backed by a solid foundation of knowledge and experience.
Education
  • Masters in Tax Law, Universidad Autónoma de Nuevo León, 2002.
  • Law Degree, Instituto Tecnológico y de Estudios Superiores de Monterrey, Campus Monterrey, 2000.
Experience
  • Partner, EY Mexico, 2013 - 2020.
  • Partner, Chévez-Ruiz, Zamarripa, 1999 - 2013.
Contact
Cliente satisfecho estrechando la mano con un abogado: Cliente feliz con servicio legal en Mijares, Angoitia, Cortés y Fuentes S.C.

Awards and recognitions

Nora has won several awards

  • Tax, Leading partner - Legal 500
  • Tax, Controversy: México, Band 1 - Chambers & Partners
  • Tax Controversy, Highly Regarded – ITR World Tax 2026
  • Tax Controversy, Women in Tax Leader – ITR World Tax 2026
  • Tax, Controversy: Global – Chambers & Partners
  • Tax Lawyer of the Year - World Tax Review
  • Global Leader Corporate Tax - Controversy - Who’s Who Legal
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News

Legal news and updates

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May 20, 2026
Following the announcement by the Ministry of Energy (“SENER” per its acronym in Spanish) on May 11, 2026 regarding three mechanisms to facilitate investment in the energy sector, on May 15, 2026, the “Request for Proposals for Strategic Electric Power Generation and Storage Projects, in line with binding planning” (the “RfP”) was published in the Official Gazette of the Federation.
May 19, 2026
On May 14, 2026, the Supreme Court (“SCJN”) (Amparo en Revisión 551/2024) held that a retail store commercializing menstrual hygiene products lacks standing to challenge, by means of an amparo proceeding, the constitutionality of Article 2-A of the Value Added Tax Law (Ley del Impuesto al Valor Agregado, “LIVA”). Said provision establishes that the sale of menstrual cups, sanitary pads, and tampons for menstrual hygiene products is subject to a 0% rate for value added tax (“VAT”) purposes, while excluding other menstrual hygiene products from such treatment.
May 13, 2026
On May 11, 2026, the Ministry of Energy ("SENER" per its acronym in Spanish) published the "Second Request for Proposals for the priority handling of requests for power generation permits and Interconnection to the National Electric System, aligned with Binding Planning" (the "Second RfP"). This Second RfP continues the process initiated with the first request for proposals issued on October 17, 2025 (the "First RfP"), which resulted in the granting of 18 power generation permits by the National Energy Commission ("CNE").