In this analysis, we share the main considerations and final amendments to each of the aforementioned legal frameworks.

As indicated in prior communications, the Mexican tax reform that entered into force in January 1, 2014 narrowed the concept of maquiladoras for income tax purposes.

El SAT ha presentado su Plan Maestro 2025, con el objetivo de recaudar 5.3 billones de pesos 💰 este año, sin crear ni aumentar impuestos.

Under the General Agreement 6/2014, the Supreme Court of Justice has postponed the resolution on certain Constitutional Claims ("Amparos") concerning the 2014 tax reform.

Effective 1 January 2019, the minimum salary for the Northern Border Free Zone — a new stimulus zone covering 43 municipalities in six states

As we mentioned in previous tax news, the Mexican Congress approved the implementation of an additional duty to holders of mining concessions and assignments...

On September 6 of 2016, Congressman Jorge Alvarez Maynez, of the Movimiento Ciudadano Party, sent a bill to the House of Representatives related to inheritances and donations received by individuals ...

The OECD will be responsible for monitoring the project's progress and for developing a framework that includes participation of developing economies on equal footing.

On January 27, 2016, 31 Countries1 (among them Mexico) signed the Multilateral Competent Authority Agreement for automatic exchange of Country-by-Country reports (the "Agreement") to be received from their taxpayers as part of the implementation of Action 13 of the Base Erosion and Profit Shifting Action Plan issued by the Organisation for Economic Co-operation and Development.

En este análisis, compartimos las principales consideraciones y modificaciones definitivas de cada uno de los ordenamientos antes señalados

As of September 30, 2021, domestic transportation of goods within Mexico will have to be accompanied by a new tax requirement: the Bill of Lading Complement.

On September 6, 2016, a bill for amending certain provisions of the Mexican Income Tax Law was introduced by congressman Jorge Álvarez Máynez of the Movimiento Ciudadano party.

A new amnesty program to incentivize the repatriation of funds kept abroad by Mexican taxpayers was launched.

On August 4, 2023, the Federal Executive published in the Official Gazette of the Federation the "Decree enacting the Protocol Amending the Agreement dated July 9, 2008, between the United Mexican States...

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.

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.