Alfredo Gutierrez Ortiz Mena

Born October 14, 1969, in Cuernavaca, Morelos, México, Alfredo Gutiérrez Ortiz Mena is a Mexican jurist known for his transformative contributions to tax administration, human rights jurisprudence, and environmental justice.

Education and Early Career

He earned his LL.B. from UNAM and an LL.M. from Harvard University, where he also obtained a certificate in International Taxation and was a Fulbright-García Robles Scholar. He holds an honorary doctorate from the Autonomous University of Chihuahua.

From 1995 to 2008, he built a career in private practice with firms like Covington & Burling LLP and White & Case S.C., specializing in tax law and international trade. He handled complex cross-border regulatory issues and litigation.

Leadership at the Tax Administration Service (SAT)

From 2003 to 2012, Gutiérrez Ortiz Mena held key roles in SAT, including Chief Legal Officer, General Administrator for Large Taxpayers, and finally, Chief of SAT. Under his leadership, the SAT underwent a major transformation. Tax revenue rose 48% between 2007 and 2012, while the taxpayer base grew by 69%.

He spearheaded the adoption of electronic invoicing and advanced digital signatures, modernizing procedures and enhancing transparency. These innovations earned SAT the Inter-American Center of Tax Administrations’ Innovation Award and drastically improved public service, including reducing refund times for VAT and ISR from 12 to 3 days—recognized by the OECD.

His tenure saw increased efficiency, with a 169% growth in accounts receivable and $40 recovered per peso spent on audits. The Mexican Single Window for Foreign Trade and non-intrusive customs inspections boosted trade efficiency and security. His reforms contributed to seizing large quantities of contraband and were acknowledged by the World Customs Organization’s Yolanda Benítez Award in 2010.

Justice on the Mexican Supreme Court (2012–Present)

Appointed to the Supreme Court in December 2012, Gutiérrez Ortiz Mena has been a leading voice for progressive constitutional interpretation, especially in areas of human rights, gender justice, and judicial access.

He consistently advocates for broad legal standing and the interpretation of constitutional and international human rights in line with democratic principles. He has pioneered the gender perspective in judicial rulings, with landmark contributions to cases involving child custody, domestic violence, and workplace equality. He proposed legal standards obliging prosecutors and judges to apply a gender perspective, as seen in influential rulings like the Mariana Lima Buendía and Karla Pontigo cases.

He has been instrumental in advancing women’s reproductive rights, supporting the decriminalization of abortion and emphasizing bodily autonomy. He has defended LGBTQ+ rights, advocating for marriage equality, adoption rights, and gender-affirming healthcare access.

His jurisprudence protects indigenous and Afro-Mexican communities through rights to prior consultation and affirmative action. He also issued rulings supporting undocumented migrants’ rights, including access to official identification and protection of children in migrant caravans.

In criminal law, Gutiérrez Ortiz Mena upholds the presumption of innocence and has questioned mandatory pretrial detention. He has pushed for fair trials, effective defense rights, and the prohibition of torture. His ruling on the binding nature of UN urgent actions in cases of enforced disappearances strengthened Mexico’s commitment to international human rights standards.

In administrative law, he supports deference to specialized agencies unless human rights are at stake, promoting the autonomy of regulatory bodies. His rulings also defend judicial independence and federalism, emphasizing state authority and the separation of powers.

Environmental Advocacy

He has led sustainability initiatives since his time at SAT, digitizing operations and promoting LEED-certified infrastructure. As a Supreme Court Justice, he has shaped key precedents that elevate environmental law using principles like prevention, precaution, and in dubio pro natura. His rulings emphasize environmental protection, indigenous consultation, and alignment with international agreements like Escazú.

Gutiérrez Ortiz Mena now serves as a Goodwill Ambassador for Environmental Justice in the Americas (OAS) and sits on the boards of the Judicial Institute for the Environment and the National Autonomous University of Mexico (UNAM) Foundation.

Publications and Recognitions

He translated and wrote the preface to the spanish version of Stephen Breyer’s Making Our Democracy Work and is authoring Constitutional Criminal Law. His recognitions include:

• Innovation Award in Tax Administration (CIAT)
• OECD recognition for rapid tax refunds
• Yolanda Benítez Award (WCO)
• “The 50 Biggest Influencers in Tax” by International Tax Review
• Traphagen Award from Harvard University

Languages

Fluent in Spanish and English.