Our Firm


Alvarez Carmona y Asociados was founded in 1961, and is a Firm formed by a multidisciplinary group of professionals specialized in different areas, dedicated to provide comprehensive business advice services. Our action area covers tax planning, studies for the preparation of applications and the processing of the same for the ruling of tax resolutions; legal services, corporate and tax litigation, as well as the auditing of financial statements for tax purposes. We are also specialized in carrying out transfer pricing studies; in providing consultation services in social security, INFONAVIT and local contributions matter.

It is policy of the Firm to keep its clients informed of the changes and news in taxes, transfer pricing, social security and local taxes matter as well as in international trade matter.

We focus mainly in taking care of the needs of middle size organizations; being a support for their growth since our Firm has a broad knowledge of the entrepreneurial sector in the region.


The firm has adopted the Professional Ethics Codes of the Mexican Institute of Public Accountants[Instituto Mexicano de Contadores Públicos, A.C.]and of the Action Standards of Public Accountants in Tax Matter of the Tax Studies Academy of Baja California [Academia de Estudios Fiscales de Baja California, A.C.]

In addition to operating within strict ethical standards, our group of professionals is committed to provide high quality services. Therefore, their emphasis in specialization has been the key in the establishment of quality controls, in the internal coordination to offer “firm criteria” to their clients, as well as the constant strive to grow and study of all of its members to present creative solutions to the issues that arise.


The excellence in the service has also been promoted by the support of a reliable and established institution as well as in the search for a personalized relationship with clients. By doing this, they have direct and constant contact with our partners and managers who follow-up their matters from beginning to end, having the support and experience of the entire Firm as well as of their different resources.

We consider essential the continuous exchange of information between the Firm and its clients, in order to clearly identify possible issues (in fiscal; transfer pricing; social security and local taxes matter; as well as foreign trade) or strategic planning areas in connection with their businesses.


Our firm participates through its partners and by individual affiliation in outstanding professional organizations, such as the Mexican Institute of Public Accountants (Instituto Mexicano de Contadores Públicos, A.C.)(Federation of Public Accountants Associations of the Republic), The Public Accountants Association of  Baja California (Colegio de Contadores Públicos de Baja California, A.C.), the Academy of Tax Studies of Baja California (Academia de Estudios Fiscales de Baja California, A.C.) and the National Association of Tax Specialists (Asociación Nacional de Especialistas Fiscales, A.C.) (ANEFAC).

We promote a growth spirit among all of its members.  Its partners and managers have been professors of subjects related to their areas of expertise in higher education in the more prestigious Institutions in our city and have participated as speakers in several forums. Likewise, they have been members of the tax commissions of the main businesses leaders.

Meet the team

C.P.C. and M.l. J. José Guerrero Guerrero
Socio de Impuestos
José Guerrero graduated from the Accounting and Management School of Autonomous University of Baja California, campus Tijuana. He is a Public Accountant Certified in Fiscal discipline in accordance with the regulations of the Mexican Institute of Public Accountants, he also has a Master´s Degree in Taxes from the Executives Specialization Institute in Guadalajara. He was teacher in the Taxes Specialty
C.P.C. y M.C.F. Armando Alvarez Carmona
Socio Fundador
Armando Alvarez born in Tijuana, Baja California, and graduated from CETYS Universidad, and graduated with honors. He has a Master´s Degree in Family Sciences from Anáhuac University, and has a Certification Course in Taxes from the Specialization Institute for Executives, Certification Course in International Tax Matters from the Accounting and Administration School of Autonomous University of Baja California, Certification Course in
L.D. y M.l. Jesús Raúl Mérigo Villa
Socio de Legal
Raúl Mérigo born in Tijuana, Baja California, graduated from the Law School of the Autonomous University of de Baja California in 1997. He has a master’s degree in taxes from the Specialization Institute for Executives of Guadalajara, Jalisco, and a Certification Course in Taxes by the Accountants Association of Tijuana. From his beginning as professional he has been litigating lawyer