Open Source Content Management

On July 11, 2024, the Resolution ACDO.AS2.HCT.250624/204.P.DIR issued by the Technical Council of the Mexican Social Security Institute (“IMSS”) was published in the Official Gazette of the Federation, which establishes the criteria to guide employers regarding the correct integration of the base salary for contribution purposes (“SBC”) in relation to the concepts of food and housing.

On June 28, 2024, a Decree was published in the Official Gazette of the Federation (the “Decree”) which promotes investment in the Industrial Welfare Poles Progreso I and Merida I of the State of Yucatan, Mexico, through which several tax incentives are granted for Income Tax and Value Added Tax purposes for the performance of economic activities within the mentioned poles, in accordance with the following:

On May 19, 2024, the Second Chamber of the Supreme Court of Justice of the Nation resolved amparo review 108/2024, declaring Article 130, Section I of the Tax Code of Mexico City, as provided for the fiscal year 2023, to be unconstitutional, which establishes the rate for the payment of the property tax.

On June 7, 2024, the Decree amending and adding various provisions of the General Law to Prevent, Punish and Eradicate Crimes of Human Trafficking and for the Protection and Assistance of Victims of these Crimes (the “Decree”) was published in the Official Gazette of the Federation, a reform that came into force as of June 8, 2024.

The competition enforcer of Mexico, the Federal Economic Competition Commission (“COFECE”), announced today, June 6, the initiation of an investigation into the market of comprehensive medical services for neonatal metabolic screening tests and products related to the application of neonatal metabolic screening, as well as goods, services and procedures related thereto, contracted by public health institutions (the “Investigated Market”) for the possible commission of cartel conducts.

On 31 May 2024, a decree issued by the Plenary of the Federal Judiciary Council was published in the Official Federal Gazette (“DOF”), declaring the establishment of the National Council for Alternative Dispute Resolution Mechanisms (“CNMASC”).

Dear clients and friends:

We are delighted to announce that our firm was honored with 7 recogni­tions at The Legal 500 Mexico Awards 2024, which took place in Mexico City on April 16th, 2024:

On April 3, 2024, the First Chamber of the Supreme Court of Justice of the Nation (“SCJN”) issued judgment to an amparo in review procedure, considering that the limitation to the term granted to taxpayers to cancel Digital Tax Invoices Via Internet (“CFDI”) is unconstitutional, as it violates the principle of legal certainty of taxpayers.

On March 26, 2024, a decree was published in the Official Federal Gazette, amending, adding, and repealing various provisions of the Credit Instruments and Operations General Law (“LGTOC”) and the Law of Credit Organizations and Auxiliary Activities (“LGOAAC”), marking a significant milestone in the regulation of negotiable instruments and the operation of credit organizations and auxiliary credit activities in Mexico.

Through Operation Agreement A/2024/CTN/AO, the Taxpayer Advocate Service (“PRODECON”) has established that, in consideration of the workload of the Administrative Units of said entity, the processing of Conclusive Agreements will be handled according to the following criteria: