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Tax Incentives for Taxpayers, Promoting Innovation and Dual Training Programs

On Jan. 21, the “Executive order that grants tax incentives to support the national strategy called “Plan Mexico” to encourage new investments, dual training programs, and promote innovation” (the “Decree”) was published in...more

2025 Economic Package: Key Changes in Tax Matters

On Nov. 15, the Federal Executive Branch presented the Economic Package for 2025 (“EP 2025”) to Congress, which estimates around 294 billion United States Dollars (“USD”) in tax revenue. The EP is a set of proposals,...more

Paquete Económico 2025: Principales Modificaciones en Materia Fiscal

Nota: El 15 de noviembre de 2024, el Ejecutivo Federal presentó ante la Cámara de Diputados el Paquete Económico para el 2025 (“PE 2025”), mismo que contempla 5.3 billones de pesos en ingresos tributarios. El paquete...more

Criterio No Vinculativo 44/Isr/NV: Requisitos Para la Deducibilidad de Erogaciones Por Prestación de Servicios

Nota: El 11 de octubre de 2024, se publicó en el Diario Oficial de la Federación (DOF) la incorporación al Anexo 3 del criterio de referencia, relativo a los requisitos de indispensabilidad que deben cumplir las erogaciones...more

Nonbinding Criterion 44/ISR/NV: Requirements for the Deductibility of Expenses In Exchange for Provision of Services

On Oct. 11, the incorporation of the referenced criterion into Annex 3 was published in the Federal Register, regarding the requirements that expenses for the provision of services must meet in order to be deductible....more

Alternatives to Consider in Tax Procedures Following the Judicial Reform in Mexico

Note: On Sept. 15, 2024, the “Decree amending, adding, and repealing various provisions of the Constitution of the United Mexican States on the Federal Judiciary” (the “judicial reform” or “reform”) was published in the...more

Alternativas a Considerar en Procedimientos Fiscales Ante la Reforma al Poder Judicial de la Federación

Nota: El 15 de septiembre de 2024, fue publicado en el Diario Oficial de la Federación (“DOF”) el “Decreto por el que se reforman, adicionan y derogan diversas disposiciones de la Constitución Política de los Estados Unidos...more

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