La Segunda Sala de la Suprema Corte de Justicia de la Nación resolvió un recurso de revisión en el que analizó la constitucionalidad de diversas limitantes a las deducciones para determinar el impuesto sobre la renta.

Recientemente se publicó una jurisprudencia del Pleno en Materia Administrativa del Tercer Circuito, que sostiene que en el caso de prestación de servicios independientes...

Recently, the First Federal District Judge on Administrative Matters in Mexico City, resolved a Constitutional Claim challenging Article 28, section XXX of the New Income Tax Law, as of the date it entered into force.

Desde hace algunos meses, las autoridades fiscales de la Ciudad de México han adoptado como criterio que el Impuesto sobre Nóminas vigente en esa entidad, se causa por el simple hecho...

On March 30th, 2026, the “Agreement issuing the Guidelines for the application of the Decree granting a tax incentive for film and audiovisual production” was published in the Federal Official Gazette.

El 7 de abril de 2022 se publicó en la Gaceta del Gobierno del Estado Libre y Soberano de México el Acuerdo por el que se emite la Metodología para el Cálculo de Emisiones de Gases de Efecto Invernadero (GEI)...

The Tax Administration Service (SAT) has intensified means of auditing.

On June the 23rd 2005 was published the Ley Federal de los Derechos del Contribuyente, ( "LFDC" or Contributor's Federal Law) in the Official Federal Gazette, which is composed by 27 articles, this Federal Law is intended to regulate the contributors basic rights and guarantees before the tax authorities.

Thorough Tax Audits. The Mexican Tax Administration Service (SAT) may continue strengthening its audit and review capabilities through the automated cross-checking of information...

On January 21, 2025, the Mexican government enacted a new Decree published in the Federal Register granting specific tax incentives as part of the "Plan Mexico" launched...

On August 6, 2014, the Mexican Congress approved some of the secondary legislation related to the so-called Mexican Energy Reform.

En las últimas semanas se ha generado gran discusión en los foros sobre el tratamiento que debe darse a la ganancia cambiaria de personas físicas y morales para determinar el impuesto sobre la renta.

While there is a growing understanding of the sanitary measures needed to restart manufacturing operations in a safe and efficient manner (i.e. social distancing, testing, masks & facemasks...

El 6 de octubre de 2022 en las Comisiones Unidas de Relaciones Exteriores y de Hacienda y Crédito Público del Senado se discutieron y se aprobaron sin cambios los Proyectos de Dictamen de la "Convención Multilateral para Implementar las Medidas relacionadas.

On November 12, 2020, the Federal Executive filed before the Chamber of Deputies of the Congress of the Union the "Initiative of the Federal Executive that reforms, adds and derogates various provisions

Derivado de la reforma a la Ley del Impuesto sobre la Renta (LISR) y a la Ley del Impuesto al Valor Agregado (LIVA) de 2017, los contribuyentes (contratantes) deben cumplir con ciertos...

Mexican Tax Administration system moving ahead with the new CFDI rules with no apparent additional delays.

On May 15, 2017 general rules were published by the Tax Administration Service ("SAT") applicable to the "Executive Order granting various income tax breaks for deposits or investments...

After two years of work, on October 5, 2015 the OECD presented the final package of the 15-action Base Erosion and Profit Shifting (BEPS) Action Plan...