Extension of tax benefits for 2025

Extension of tax benefits for 2025

December 24, 2024

On December 24, 2024, a decree was published in the Federal Official Gazette extending the effectiveness of multiple tax benefits previously established for the fiscal year 2024, this extension would imply their application for 2025.

The decrees that will be impacted by the aforementioned extension are:

  • Decree granting tax incentives to key sectors of the export industry, consisting of the immediate deduction of investments in new fixed assets and the additional deduction of training expenses.
  • Decree on tax incentives for the northern border region.
  • Decree on tax incentives for the southern border region.
  • Decree establishing tax incentives regarding the special tax on production and services applicable to the specified fuels.
  • Decree establishing complementary tax incentives for automotive fuels.
  • Decree establishing tax incentives for the sale of the specified fuels in the southern border region of the United Mexican States.

The Federal Government aims to position Mexico as an attractive option for investors, enhance the operational efficiency of businesses, support economic activity in border regions, and attract nearshoring projects in strategic export sectors through the extension of these decrees’ effectiveness.

Contact Information:
For further guidance, reach out to:

Jair Bravo Gutiérrez
Managing Partner
jbravo@j-bravo.com

52-81-24748538
www.j-bravo.com
Blvd. Antonio L. Rodríguez 3000, Colonia Santa María, 5to piso, Interior 501 Torre Albia, C.P. 64650 Mty, N.L., México T.

Boletines relacionados

Extension of tax benefits for 2025
December 24, 2024 On December 24, 2024, a decree was published in the Federal Official Gazette extending the effectiveness of multiple tax benefits previously established for the fiscal year 2024, this extension would imply their application for 2025.
Labor reform for workers providing services to digital platforms
December 24, 2024 The Decree amending and supplementing various provisions of the Federal Labor Law regarding digital platforms was published in the Federal Official Gazette. This decree grants social rights to individuals providing services through digital platforms.
Arbitration as an alternative to the judicial reform
September 30, 2024 Following the publication of the decree reforming, adding, and repealing various provisions of the Political Constitution of the United Mexican States regarding the reform of the Judiciary, published in the Official Gazette of the Federation on September 15, 2024, uncertainty has arisen concerning the functioning of this body in resolving disputes. This has resulted in a lack of trust among individuals and legal entities in the judicial system, leading to the search for viable alternatives for dispute resolution, making arbitration an attractive option.
Extension of tax benefits for 2025
December 24, 2024 On December 24, 2024, a decree was published in the Federal Official Gazette extending the effectiveness of multiple tax benefits previously established for the fiscal year 2024, this extension would imply their application for 2025.
Labor reform for workers providing services to digital platforms
December 24, 2024 The Decree amending and supplementing various provisions of the Federal Labor Law regarding digital platforms was published in the Federal Official Gazette. This decree grants social rights to individuals providing services through digital platforms.
Arbitration as an alternative to the judicial reform
September 30, 2024 Following the publication of the decree reforming, adding, and repealing various provisions of the Political Constitution of the United Mexican States regarding the reform of the Judiciary, published in the Official Gazette of the Federation on September 15, 2024, uncertainty has arisen concerning the functioning of this body in resolving disputes. This has resulted in a lack of trust among individuals and legal entities in the judicial system, leading to the search for viable alternatives for dispute resolution, making arbitration an attractive option.
Reform that extinguishes the INAI
November 28, 2024. The Senate of the Republic approved on November 28, 2024 the reform of “organic simplification”, the content of this reform proposes the extinction of multiple autonomous agencies within which the National Institute of Transparency, Access to Information and Protection of Personal Data (INAI) is included. This reform was also approved by 17 state congresses, which is why it has already reached the qualified majority
Analysis of the Reforms to Mexico’s Federal Public Administration Organic Law: Implications and Perspectives.
November 28, 2024 A decree introducing reforms, additions, and repeals to the Federal Public Administration Organic Law was published in the Official Gazette of the Federation. This marks a significant transformation in the structure and functioning of the Mexican federal government. This analysis highlights the key aspects of these changes and their potential implications.
Revisting maquiladora operating models: Strategic alternatives.
Revisting maquiladora operating models: Strategic alternatives. Background. The maquiladora regime has been a central component of Mexico’s manufacturing growth since the 1990s, driving foreign direct investment, particularly in sectors such as automotive, electronics, and medical devices. This regime allows multinational corporations to establish manufacturing operations in Mexico under the IMMEX program, which grants fiscal and tariff exemptions when importing machinery, equipment, and raw materials to produce goods for export.