NEW JURISPRUDENTIAL CRITERION ON THE FIRST ACT OF APPLICATION OF ARTICLE 160 OF THE MEXICO CITY TAX CODE.
March 21th, 2025
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...
REGLAS DE CARÁCTER GENERAL PARA LA PRESENTACIÓN DE LA DECLARACIÓN INFORMATIVA PREVISTA EN EL PÁRRAFO DÉCIMO DEL ARTÍCULO 278 DEL CÓDIGO FISCAL DE LA CIUDAD DE MÉXICO
20 de March de 2025
El 27 de diciembre de 2024, se publicó en la Gaceta Oficial de la Ciudad de México el decreto que reformó el artículo 278 del Código Fiscal de la Ciudad de México (“CFCDMX”), estableciendo una reducción del 1% en el impuesto sobre nóminas (“ISN”) para los contribuyentes que incrementen su planta laboral en al menos un 33%. En este sentido, el pasado 12 de marzo se publicaron las reglas generales...
INITIATIVE WITH A DECREE PROJECT TO AMEND ARTICLE 131 OF THE FISCAL CODE OF MEXICO CITY
March 5th, 2025
Dear clients and friends, On February 27, 2025, the Initiative with a Decree Project to amend Article 131 of the Fiscal Code of Mexico City (“CFCDMX”) regarding tax incentives for hiring private security services was published in the Parliamentary Gazette of Mexico City. In general terms, the reform seeks to incentivize the hiring of private security services, in accordance with the Private Security Law for the Federal District...
TAX INCENTIVES ARE GRANTED TO PROMOTE NEW INVESTMENTS THAT ENCOURAGE DUAL TRAINING AND INNOVATION PROGRAMS, AND THE DECREE KNOWN AS “NEARSHORING” IS REPEALED.
January 29th, 2025
Dear Clients and Friends, On January 21, the Official Gazette of the Federation published the decree granting tax incentives to promote new investments that encourage dual training programs and foster innovation (the “Decree”). Companies and/or individuals engaged in business activities may immediately deduct investments in new fixed assets made between the Decree's effective date and September 30, 2030...