He is a managing partner of the associate firm Santos Rayas Contadores Públicos, S.C. who serve customers in the Zacatecas region of industrial, commercial, service, public sector, educational and training sectors.
He is a member of the Public Accountants Association of Zacatecas and former president of the board of directors of the same school. He has also participated in various research committees and is a speaker on tax issues in various schools in the Northeast Zone of the Mexican Institute of Public Accountants, Universities and Training Institutes.
Luis obtained his Master's Degree in Taxes from the Specialization Institute for Executives.