Omar Ayala joined Santos Elizondo in May 2025 as a Junior Partner, bringing over 20 years of experience in tax, administrative, and constitutional law.

He holds a law degree from Universidad La Salle (Mexico City, 2005) and a Master’s degree in Tax Law from Universidad Panamericana (2011). His practice focuses on tax consulting and contentious tax and administrative litigation, including handling audits by both federal and local tax authorities

Omar has advised national and international companies in key industries such as finance, manufacturing, construction, and services. He has extensive experience designing and implementing tax planning strategies, ensuring tax compliance, and providing legal defense against tax assessments.

He has also represented clients in contentious matters before government agencies including the Mexican Social Security Institute (IMSS) and the Ministry of Labor and Social Welfare (STPS).

Academically, he has taught Amparo Law and Tax Law at Universidad Panamericana and the University of Monterrey, helping to train future legal professionals. He is also a member of the Tax Law Academy of Nuevo León.