The Firma Jurídica y Fiscal Abogados (FJFA) law firm, a civil partnership in which the governor of Nuevo León, Samuel García Sepúlveda, and his father, Samuel Orlando García Mascorro, are partners, had such modest profits in 2015 that it barely earned 1 million 923 thousand pesos during that year.
Also in that year, García Sepúlveda’s career took off when he obtained a seat in the local Congress. In parallel with the political advance of the now controversial leader of Movimiento Ciudadano, not only did the firm’s income grow exponentially, but a second civil society was created under the name GMA Firma Jurídica Fiscal, which together have obtained more than 2.4 billion pesos between 2016 and 2023.
The turnover of both firms was especially noticeable since García Sepúlveda assumed the governorship in October 2021, according to a financial investigation carried out by the Attorney General’s Office of the State of Nuevo León (FGJNL), which has identified an amount of 427 million 843 thousand pesos that the firms have received for alleged government embezzlements.
The evolution of FJFA’s income was meager in 2016, a fiscal year in which it barely earned four million 100 thousand pesos. In 2017, revenues were 59 million 906 thousand pesos and in 2018, the year in which García Sepúlveda ran for and won a seat in the Senate, the turnover of the office he has with his father closed the year with almost 70 million pesos.
In 2017, GMA Firma Jurídica Fiscal was created, which in its first year of activity obtained eight million 892 thousand pesos; it almost doubled its income the following year when it invoiced services for 16 million 351 thousand.
In 2019, when García Sepúlveda was beginning to be known for the viral content on which he has based his political rise, the offices also began to bear fruit:
That year, FJFA had a turnover of 103 million 646 thousand pesos, while GMA Firma Jurídica obtained 31 million; in 2020, the first firm invoiced 123 million and the second 20 million. But 2021 meant the takeoff of the two offices, since between January and September, the campaign period for the governorship, the first firm had income of 165 million 224 thousand pesos and the second 27 million 199 thousand.
When Samuel García assumed the governorship, in October 2021, income grew significantly: FJFA invoiced from October to December 2021 just over 119 million pesos, while GMA Firma Jurídica Fiscal had income of 32 million 271 thousand pesos.
The growth in income did not stop: in 2022 FJFA had income of 418 million 571 thousand pesos; GMA had them of 159 million 746 thousand; in 2023 the first earned 743 million 418 thousand pesos, while the second earned 237 million 691 thousand pesos.
By 2024, the income of both firms rose, in the case of the oldest, to 24 million 741 thousand pesos, and the second to 45 million 874 thousand pesos.
In total, the FJFA office, from 2015 to date, has had income of 1,833 million 730 thousand pesos, while GMA Firma Jurídica Fiscal earned 579 million 813 thousand pesos. A total of 2,413 million pesos, of which 1,781 million 377 thousand pesos were invoiced at the same time that Samuel García Sepúlveda has served as governor of Nuevo León.
The García clients
The investigation carried out by the FGJENL was based on collaboration with the Tax Administration Service and has allowed the case to advance to a level of disaggregation that allows seeing who are the main clients of the Garcías, father and son, until locating them by sector.
The two firms have specialized in the recovery of tax credits, that is, tax write-offs and other maneuvers dedicated to reducing tax payments, coincidentally, in the context of two crusades launched by the government of Andrés Manuel López Obrador, such as the improvement of tax collection and the elimination of outsourcing.
According to the line of business identified by the FGJENL, García Mascorro-García Sepúlveda’s offices have as their main client subsidiaries of Grupo Gentor.
This is Corporación Trasnacional de Inversiones, which has paid the offices 335 million 700 thousand pesos; it is followed by Corporativo Integral CSI, which has paid 201 million; in addition, 147 million have been obtained from consulting for another client identified as Corporación Interamericana de Telecomunicaciones; 76.6 million to Servicios Corporativos DMS and, finally, 7.4 million pesos to Recolección y Disposición de Desechos Ambientales. Grupo Gentor has paid him nearly 10 million directly.
A review by Proceso reveals that Grupo Gentor is a corporation run by Javier Garza Buffington, the new generation of that family branch whose leader was Issac Garza Sada, father of the founder of Gentor, Javier Garza Sepúlveda, whose son Javier Garza Calderón founded Grupo Domos and who, already retired, became a promoter of Lopezobradorism among the country’s business elites.
But it is the third of the Javier Garzas who is now president of the board of directors of the aforementioned group, which has diversified investments in both finance and telecommunications, construction, housing, basic services such as garbage collection, and energy.
Other clients of the offices are focused on the energy sector, specifically fuels and lubricants. Among these are companies such as Enerey Latam, a company dedicated to the marketing of petroleum products to which the FJFA office has invoiced just over 78 million; In addition, BSQ Global Corporation, chaired by Lety Santos, is a contracting company with operations in cities with refineries, originating in Cadereyta.
There are also several gas station chains, construction companies and some companies that are suppliers to the government, notably Jacer, one of the key firms in the investigation into the payment of 202.9 million pesos to the FJFA firm.
Source: proceso
