Nicolás Hernández Díaz

Mr. Nicolás Hernández Díaz graduated with his Bachelor of Laws degree from the Universidad Marista de Mérida in 2021.

Recognizing the critical importance of taxation in Mexican real estate and foreign investment, he attained his Master’s Degree in Taxation (Maestría en Impuestos / Especialidad Fiscal) from the renowned Instituto de Especialización para Ejecutivos (IEE) in 2024.

He is an official Certified Translator (Perito Traductor Autorizado) accredited by the State Judicial Court, with complete bilingual fluency in English and Spanish.

At Ballote & Associates, Nicolás specializes in real estate acquisitions and property dispositions. He spearheads the firm's seller advisory practice, analyzing fiscal documentation to legally claim Income Tax (ISR) capital gains exemptions on primary residences, managing RFC tax ID filings with the SAT for foreign individuals, and coordinating tax strategies in close collaboration with specialized fiscal law firms.

His technical expertise ensures that clients navigate Mexican municipal transfer taxes (ISAI), federal capital gains (ISR), and notary withholding protocols with maximum fiscal efficiency and airtight compliance.