In the News

Haynes and Boone Mexico City Grows with Two Respected Attorneys

MEXICO CITY - The Haynes and Boone, LLP Mexico City office capabilities have been expanded with the addition of Mauricio Sanders and Julio Planas. >>



Recent Publications

The Infrastructure and Real Estate Trust in Mexico (FIBRA)

After several years of legislative effort in Mexico, particularly in the area of tax, a structure has been established that now makes it attractive for companies to issue, and investors to acquire, securities based on a beneficial interest in an Infrastructure and Real Estate Trust (known by its Spanish acronym “FIBRA”). >>

New Opportunities for Mexican Maquila Investment

This paper provides a brief overview of the Mexican “Program for Maquiladora and Manufacturing Exporting Industry” (IMMEX), popularly known as the “maquiladora” or “maquila” industry. >>



Julio Planas Vidal

Of Counsel

Mexico City


Torre Esmeralda I, Blvd.
Manuel Ávila Camacho No. 40
Despacho 1601
Col. Lomas de Chapultepec, DF 11000
T +52.55.5249.1858
F +52.55.5249.1801

Areas of Practice

Education

  • Law Degree, Universidad Panamericana
  • Diplomate in International Taxation (U.S.A. and Canada), Duke University - Instituto Tecnológico Autónomo de México, 2005
  • Diplomate in Domestic and International Taxation, Instituto Technológico Autónomo de México, 2004

Bar Admissions

  • Mexico

Languages

  • Spanish
  • English
Julio Planas Vidal

Julio Planas is of counsel in the Tax practice group in the Mexico City office of Haynes and Boone, LLP. During his professional career, Julio has collaborated in legal firms and the Ministry of Finance and Public credit and the Tax Administration Service as part of the negotiation groups of several international treaties as well as drafting rulings to taxpayers regarding international tax matters. His practice focuses on tax and foreign trade litigation and consultation, tax and custom treaties, administrative and regulatory issues, IMMEX (Maquiladora) and export programs, transfer pricing, antidumping matters, corporate law and tax effects of contractual matters.

Julio has published numerous articles and presented speeches regarding tax and foreign trade matters. He teaches courses in international treaties and taxation in the masters program in auditing and international taxation at the Universidad Panamericana.

Julio is listed in Chambers Latin America in International Commerce, 2010-2011 and 2012. He is a member of the National Association of Entrepreneurial Lawyers (ANADE).

Representative Matters

  • Represented companies within the pharmaceutical industry, automotive industry, technology, food processing industry and energy, among others, regarding tax and trade planning and consultation.
  • Represented domestic and foreign companies to establish the best business alternatives in Mexico as well as to restructure existing operations in order to achieve a cost-benefit tax and foreign trade planning.
  • Represented domestic and foreign companies in the determination of the tax and foreign trade regime applicable to corporate transactions.
  • Represented domestic and foreign companies to set up manufacture structures in Mexico.
  • Represented domestic and foreign companies attending audits conducted by the federal authorities.
  • Represented domestic and foreign companies regarding NAFTA verifications of origin to inspect the compliance with the applicable Rules of Origin.
  • Assisted domestic and foreign companies to perform due diligence regarding tax, foreign trade and corporate matters.
  • Represented domestic and foreign companies in litigation procedures including appeals, lawsuits, and constitutional appeals, regarding domestic taxes, foreign trade, transfer pricing issues, withholding of taxes, taxation of foreign residents, agreements for the avoidance of double taxation, free trade agreements, benefits of the Maquiladora industry, tariff classification, indirect taxes, among others.
  • Assisted domestic and foreign companies to prepare indirect constitutional appeals and secure the constitutional relief by Mexican Courts.
  • Represented domestic and foreign companies in antidumping investigations.
  • Represented clients in order to obtain the refund of taxes improperly paid to the Tax Ministry.
  • When he collaborated with the Ministry of Finance and Public Credit, and with the Tax Administration Service, he was in charge of drafting particular rulings to tax payers in connection with international matters. He also collaborated with the negotiation teams of the Free Trade Agreements with Costa Rica, G3, Nicaragua, Peru, MERCOSUR, Chile, Belize, Ecuador and ALCA, and was in change of representing the NAFTA Center in Mexico in order to advise domestic and foreign companies regarding NAFTA.

Online Publications

05/06/2013 - Criterios normativos aprobados durante el primer trimestre de 2013
En el mes de abril de 2013, el Servicio de Administración Tributaria dio a conocer mediante su página de internet los nuevos criterios normativos aprobados durante el primer trimestre de 2013.

02/13/2013 - The Infrastructure and Real Estate Trust in Mexico (FIBRA)
After several years of legislative effort in Mexico, particularly in the area of tax, a structure has been established that now makes it attractive for companies to issue, and investors to acquire, securities based on a beneficial interest in an Infrastructure and Real Estate Trust (known by its Spanish acronym “FIBRA”).

12/18/2012 - Condonación de adeudos fiscales contenida en la Ley de Ingresos para 2013
Con fecha 17 de diciembre de 2012, se publicó en el Diario Oficial de la Federación la Ley de Ingresos para el 2013, en la cual destaca en su Artículo Transitorio Tercero la posibilidad de que las autoridades fiscales condonen las contribuciones, recargos y multas a cargo de los contribuyentes.

11/28/2012 - Cuarta Resolución de modificaciones a la Resolución Miscelánea Fiscal para 2012
Con fecha 12 de noviembre de 2012, se publicó en el Diario Oficial de la Federación la Cuarta Resolución de modificaciones a la Resolución Miscelánea Fiscal para 2012, en la que se adicionaron y modificaron diversas reglas misceláneas referentes entre otros a los siguientes temas.

11/26/2012 - Actualización a los criterios normativos del SAT
Durante el mes de noviembre de 2012, el Servicio de Administración Tributaria dio a conocer mediante su página de internet los nuevos criterios normativos aprobados al 26 de octubre de 2012.

11/12/2012 - Modificación al Decreto por el que se otorgan facilidades administrativas en materia de comercio exterior
Con fecha 1 de noviembre de 2012, se publicó en el Diario Oficial de la Federación el Decreto por el que se modifica el diverso por el que se otorgan facilidades administrativas en Materia Aduanera y de Comercio Exterior, mediante el cual se actualizan los requisitos para obtener el carácter de exportador autorizado para efectos del Tratado de Libre Comercio con la Unión Europea y con la Asociación Europea de Libre Comercio.

10/22/2012 - Cancelación de programas IMMEX
Con fecha 16 de octubre de 2012, se publicó en el Diario Oficial de la Federación la Resolución por la que se dan a conocer los nombres de los titulares y números de programas de la industria manufacturera, maquiladora y de servicios de exportación, y que contiene la lista de empresas cuyos programas IMMEX han sido cancelados por la autoridad debido al incumplimiento con los requisitos del mismo.

10/19/2012 - Acuerdo de Regulación Sanitaria de la Secretaría de Salud
Con fecha 16 de octubre de 2012, se publicó en el Diario Oficial de la Federación el Acuerdo que establece la Clasificación y Codificación de Mercancías y Productos cuya importación, exportación, internación o salida está sujeta a Regulación Sanitaria por parte de la Secretaría de Salud (el “Acuerdo”), y que contiene la lista de mercancías cuya importación debe someterse a aprobación de la Comisión Federal para la Protección contra Riesgos Sanitarios (“COFEPRIS”), así como los requisitos aplicables.

08/30/2012 - New Opportunities for Mexican Maquila Investment
This paper provides a brief overview of the Mexican “Program for Maquiladora and Manufacturing Exporting Industry” (IMMEX), popularly known as the “maquiladora” or “maquila” industry.