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.