PLAN MÉXICO 2025
Dear Clients and Friends,
On January 21, 2025, the presidential decree granting tax incentives as part of the national strategy known as “Plan Mexico” was published in the Official Gazette of the Federation. This plan aims to encourage investment, promote technical training, and strengthen technological innovation in the country.
This bulletin provides a summary of the main opportunities and requirements to take advantage of these benefits:
Main Tax Benefits
Immediate Deduction of Investments
This incentive allows for the immediate deduction of investments in new fixed assets acquired from January 22, 2025, through September 30, 2030.
This benefit is applicable only to:
Legal entities taxed under Title II of the Income Tax Law (ISR).
Legal entities under the Simplified Trust Regime.
Individuals engaged in business or professional activities (excluding those under RESICO or generating income from digital platforms).
The deduction will apply specific percentages set forth in Article Second of the decree, replacing those established in the Income Tax Law.
Restrictions
Applicable only to investments used for at least two consecutive years following the fiscal year of the immediate deduction, except in cases of loss due to unforeseen events or force majeure.
Not applicable to:
Office furniture and equipment.
Internal combustion engine vehicles.
Automobile armor equipment.
Fixed assets that cannot be individually identified.
Aircraft other than those used for agricultural crop-dusting.
Controls and Documentation
Taxpayers applying this benefit must maintain specific investment records, including:
Supporting documentation.
Description of the asset and its connection to the principal activity.
Explanation of the process or activity where it was used.
Percentage applied and the corresponding fiscal year.
Date when the asset was sold, lost, or became obsolete.
Deduction rates range from 41% to 89% for fixed assets and 56% to 91% for machinery and equipment.
Additional Deduction for Training and Innovation
An additional tax incentive is available, equivalent to 25% of the increase in spending on training for workers registered with the IMSS (Mexican Social Security Institute) or on innovation.
Calculation: The increase is based on expenditures exceeding the average for the last three fiscal years.
Restrictions: This incentive cannot create or increase a tax loss.
Guidelines for Granting Tax Benefits
The total amount of tax incentives is 30 billion pesos through September 30, 2030, allocated as follows:
28.5 billion pesos for immediate deduction of fixed assets.
1.5 billion pesos for training and innovation.
Priority:
Taxpayers with total income of up to 100 million pesos in the previous fiscal year will be prioritized, with 1 billion pesos reserved for them.
An evaluation committee will annually determine the maximum amount each taxpayer can apply for each incentive.
Key Requirements
Registration and Tax Compliance:
Registered in the Federal Taxpayer Registry (RFC).
Enabled tax mailbox.
Positive tax compliance opinion.
Approved Projects:
Submit investment projects, dual-training collaboration agreements with the Ministry of Public Education (SEP), or innovation projects to the evaluation committee.
Guidelines:
Comply with the provisions of the decree and guidelines published by the evaluation committee by March 22, 2025.
Validation:
Obtain a compliance certificate issued by the evaluation committee.
Exclusions
Taxpayers cannot access the benefits if they:
Are subject to the provisions of Article 69 of the Federal Fiscal Code (CFF).
Fail to disprove the presumption of issuing or receiving false invoices (Article 69-B of the CFF).
Have definitive tax debts.
Are undergoing liquidation or have digital seal restrictions/cancellations.
Fail to comply with the decree’s guidelines.
For more information, consult the Official Gazette of the Federation – Decree.
As always, Valdés Morán y Asociados is at your service for any inquiries regarding this information.
