Felipe José Mercado has been part of Santos Elizondo since 2022. His practice has focused on tax and administrative law, with experience in advisory services related to federal and state tax compliance, handling audits conducted by the Mexican Tax Administration Service (SAT), and representing clients in tax and administrative litigation before both federal and state courts, including amparo proceedings.

He earned his Law Degree from Tecnológico de Monterrey (ITESM), graduating with Honors for Academic Excellence and was recognized as one of the top students of his class. In 2023, he completed an International Master’s Degree in Management at EADA Business School in Barcelona, Spain.