Luz E. Villegas-Bañuelos
Practice Areas

Admissions: California ; Mexico

Languages: Spanish

Professional Summary

Luz E. Villegas Bañuelos is an attorney in Procopio’s International Tax practice group. She advises clients on a variety of matters related to international and U.S. tax law.  Luz counsels individuals and families with multiple nationalities on their pre-immigration and international estate and tax planning needs.

Luz earned her J.D. and Masters of Laws in Taxation from the University of San Diego School of Law in 2019 and 2020, respectively.  She is admitted to practice law in California and Mexico.


  • LL.M, Tax, University of San Diego School of Law, San Diego, California, 2020.
  • J.D., University of San Diego School of Law, cum laude, San Diego, California, 2019.
  • LL.B., Bachelor of Law, Cetys Universidad, Baja California, Mexico, Highest Honors, 2016.