Experience
Ricardo is a tax attorney with 30 years of experience and coordinates the firm’s Tax practice group. He has a broad based transactional tax practice focused on Mexican inbound and outbound tax optimization and transfer pricing; tax treaties, their application and limitations; anti-deferral and anti-abuse legislation; and overall Income Tax and VAT rationalization. His expertise allows him to structure tax-efficient domestic and cross border acquisitions, mergers, reorganizations, spin-offs, redemptions, liquidations, post-acquisition integrations and business restructurings.
Ricardo’s transfer pricing experience allows him advice on the design and implementation of intellectual property, financing, procurement and distribution of goods and performance of services transactions. His experience and sensitivity have afforded Ricardo prominent recognition in the market as a trusted private family advisor that can render guidance on tax optimization and multigenerational planning family governance.
Prior to joining Sánchez Devanny, he served as Associate Chief Counsel, International (financial instrument taxation) at the Mexican Tax Administration Service and worked as associate and local partner in the Juarez, Chicago and Monterrey offices of a major international law firm. Ricardo’s active participation in professional associations has led him to serve as Co-Chair of the Taxes Committee of the International Bar Association (2020-2021); Co-Chair of the International Tax Committee, American Bar Association, Section of International Law (2012, 2013 and 2014); Chair of the National Association of Tax Specialists, Monterrey Chapter (2013-2014); and as of his 2024 invitation, is the only International Fellow from Mexico of the American College of Trust and Estate Counsel.
As a recognized leader on Mexican taxation, Ricardo frequently speaks at professional organizations and forums in Mexico and around the world. Among these, he has presented at the International Fiscal Association in Mexico, Canada, the United States and Germany; the International Bar Association in multiple events organized in South Korea, the United States, the United Kingdom, Italy, Argentina, and Brazil, among others; as well as other academic and professional organizations.
Ricardo is also a regular contributor to various tax journals and professional publications, including Tax Notes International, International Tax Review and Bloomberg BNA, and other publications.
Program on Transfer Pricing: Policy and Practice. Duke Center for International Development. Duke University, Durham, N.C., USA (2016).
Ibero-American Government Officers Training Program. Tax Studies Institute, Spanish Ministry of Revenue, Madrid, Spain (1999).
Master of Laws (LL.M.) in Common Law Studies with emphasis on Taxation. Georgetown University Law Center, Washington, D.C., USA (1997).
Law Degree. Instituto Tecnológico y de Estudios Superiores de Monterrey, Chihuahua Campus, Chihuahua, México (1994).
LANGUAGE: Spanish, English.
“We receive very strong support from Ricardo León Santacruz, who thoroughly handles matters in a diligent manner.” - Chambers Latin America 2025
“He is always available to provide support.” - Chambers Latin America 2025
“Ricardo León Santacruz is a highly technical lawyer who is a real business partner to us.” - Chambers Latin America 2025
"Ricardo is always ready to help; he is highly technical but also very practical. He always tries to accommodate our requests." - Chambers High Net Worth 2024
"Ricardo is very senior, client-oriented, and a strategic thinker." - Chambers High Net Worth 2024
"Ricardo is one of the most accomplished and well-versed tax attorneys I met in Mexico. He is thorough, detailed in his approach to each project, available and always makes sure family goals are met.” - Chambers High Net Worth 2024
“The team at Sánchez DeVanny Eseverri are knowledgeable and provide tangible, useful and commercially aware advice. They are always very responsive and reachable.” - Chambers Global 2024
“Well-sized, fast, rigorous team. Specificity in scope and price adjustment.” – Legal 500 Latin America 2025
“High-level professionals, constant support.” – Legal 500 Latin America 2025
