FISCAL BENEFITS INDUSTRIAL POLES OF WELL-BEING, PROGRESS I AND MÉRIDA I OF THE STATE OF YUCATAN
Dear clients and friends:
On June 28, 2024, the “Decree that promotes investment in the Progreso and Mérida I Industrial Poles of the State of Yucatán” was published in the Official Gazette of the Federation; The purpose of which is to boost the economic competitiveness of said municipalities, through new investments that generate jobs and salary improvements for workers.
Through this, incentives were established regarding Income Tax –ISR– and Value Added Tax –VAT–, consisting of a tax credit creditable against the amount of taxes incurred, specifically:
a) ISR: a tax credit equivalent to 100% of the tax incurred, for three fiscal years after obtaining proof that makes them eligible for the benefit. In the three following fiscal years, it may be the equivalent of 90% to 50%, as long as various guidelines are met.
b) VAT: a tax credit equivalent to 100% of the tax, for four years, counted from the entry into force of the Decree, when goods are sold, independent services are provided or the temporary use or enjoyment of goods is granted to persons who carry out activities. productive economies within the poles,
as long as the tax is not transferred to them.
Among the requirements that taxpayers must meet to be eligible for tax benefits are the following:
– Be up to date with compliance with your tax obligations.
– Have the document that grants the use, exploitation and exploitation and, where applicable, the possession of all or part of the surface in the municipalities of Progreso or Mérida, whether through concession, lease, loan or any other figure. that allows it.
– Present the investment project for which the use, exploitation and exploitation was granted, and, where applicable, the possession of all or part of the surface of the aforementioned municipalities.
– Have their tax domicile in the municipality where they carry out their productive economic activities.
Now, in order for the taxpayer to prove that he or she meets all the requirements to be a creditor of the tax benefits, he or she must have the certificate that the Ministry of Finance and Public Credit (SHCP) will issue for such purposes.
In light of the above, on September 26, 2024, the guidelines for granting the aforementioned tax benefits were published in the DOF, particularly for the purpose of requesting and issuing the aforementioned certificate.
The SHCP will issue the certificate through the Tax Revenue Policy Unit, following a favorable opinion issued by the Agency for the Development of Yucatán or the agency that is designated, if applicable.
Among the requirements and procedure to process the certificate – in addition to that indicated at the beginning of this document – the following are highlighted:
– The information related to the generation of jobs for the period of validity of the certificate, specifying the estimated number of jobs that will be generated for each fiscal year, indicating the type of jobs and whether they correspond to jobs for an indefinite period or temporary jobs – in if required by the type of activity.
This information must be in accordance with the number of jobs established in the investment project.
– The request for the certificate process may be done in person or electronically.
– If all the requirements are not met at the time of submitting the application, the SHCP may require the missing documentation for a single occasion.
– The SHCP must issue and deliver the certificate within a period that will not exceed three months from receipt of the request or compliance with the formulated requirement.
It is important to note that in the event that the SHCP does not issue and notify a response within the three-month period, it will be deemed denied.
– The certificate will be valid for six years from its date of issue.
For its part, to apply the fiscal stimulus of 100% of the ISR caused, the taxpayer will have a period of three fiscal years from when he obtained the certificate, to prove that he has reached the number of jobs for an indefinite period that he stated in his
investment project.
Now, starting from the fourth fiscal year, to apply the fiscal stimulus of 50% or up to 90% of the tax incurred, the taxpayer will be subject to the following:
– 50%: you must prove that you maintain the number of jobs for an indefinite period that you stated in the project as of the third fiscal year.
– 51% to 90%: you must prove annually, from the fourth to the sixth fiscal year, that you exceeded the number of indefinite-term jobs that you stated in the project in the third fiscal year.
For the purposes of this point, the stimulus will be applied in the corresponding percentage, according to the level of employment generated annually, in accordance
with the following:
Percentage that exceeds the number of open-ended employment generated for the corresponding fiscal year
10% 15% 20% 25%
Fiscal Stimulus Tax Percent
on income 60% 70% 80% 90%
It is important to mention that the certificate may be canceled or revoked,
when any of the requirements are not met; not develop economic activities
manifested or, by liquidation, extinction or bankruptcy of the taxpayer and, if updated
In these cases, in no case will they be able to request it again.
As always, we are at your service to analyze the effects that in particular
could have the application of the previous provisions.
