We are pleased to inform you that the Regional Plenary in Administrative Matters has established jurisprudence derived from certain lawsuits filed by Kavanagh Gorozpe, confirming that, in order for the indirect constitutional protection proceeding to proceed, the first act of application of article 160 of the Mexico City Tax Code (“CFCDMX”) is the official notice that determines the tax credit against the plaintiff for the omission in the payment of vehicle ownership or use tax, and not the requirement of payment of the tax to the taxpayer.

This criterion strengthens our clients' tax defense, ensuring the continuity of their daily operations and providing greater legal certainty against arbitrary actions by tax authorities.

If you have any questions or require advice on this issue, our team of experts is available to assist you at the following contact addresses:

Paul Kavanagh: paul@k-g.com.mx

Miguel Alonso: malonso@k-g.com.mx

Luis Kanchi: Lkanchi@k-g.com.mx