Dear clients and friends:<\/p>\n
On January 1, 2025, various reforms to the Tax Code of Mexico City (CFCDMX) came into force. The following summarizes
\nthe most relevant aspects:<\/p>\n
1. Property Tax and Property Acquisition Tax (ISAI)<\/p>\n
Modification of rates:
\n\u2022 The property tax and ISAI rates were reformed to try to correct the aspects that, in previous fiscal years, were
\ndeclared unconstitutional for violating the principle of tax proportionality.<\/p>\n
ISAI reduction:
\n\u2022 By 2025, a 50% reduction of the ISAI will be applied, only in the event that the acquisition is derived from a succession by inheritance,
\nas long as any of the following assumptions are updated:<\/p>\n
1. That the value of the property in question does not exceed the sum equivalent to 27.185 times the daily value of the Unit of Measurement
\nand Update.<\/p>\n
2. That the granting, signing and application for registration before the Public Registry of Property and Commerce of Mexico City of the deed of allotment be no later than 5 years from the death of the original owner(s) of the property. in question, counted from the date of death indicated in the corresponding certificate.<\/p>\n
3. The award of the real estate in question is in favor of the spouse, common-law partner, descendants and\/or ascendants in the first degree.<\/p>\n
Update of matrices and cadastral values:
\n\u2022 New matrices of characteristics and points were published, as well as application rules to calculate the base cadastral value of the property tax.
\n\u2022 They include an increase of 8% related to special installations, accessory elements or complementary works, whose constitutionality has been questioned by the Judicial Branch of the Federation.<\/p>\n
Discounts for early payment of property tax:
\n\u2022 8% discount if payment for the six two-month periods is made in January.
\n\u2022 5% discount if payment is made in February.<\/p>\n
2. Payroll Tax (ISN)
\nIncrease in rate:
\n\u2022 The ISN rate increased from 3% to 4%. Tax benefits:
\n\u2022 Increase in workforce: Companies that increase their workforce by 33% during the 12 months prior to the ISN declaration may apply a 1% reduction on the 4% rate.
\n\u2022 New operations: Companies that start operations will be entitled to a 1% reduction in the rate.
\n\u2022 Micro and small businesses:
\no Microenterprises: Benefit equivalent to 1% of the rate.
\no Small businesses: Benefit equivalent to 0.5% of the rate.
\no Application of benefits in accordance with general rules issued by the Secretariat of Administration and Finance.<\/p>\n
3. Tax on the Emission of Polluting Gases into the Atmosphere Creation of the ecological tax:
\n\u2022 This new tax taxes direct emissions of polluting gases from fixed sources in Mexico City.
\nSubjects and object:
\n\u2022 Obligated: Natural and legal persons with fixed sources that emit polluting gases equal to or greater than one ton of CO2 equivalent.
\n(t CO2e) per month.
\n\u2022 Taxed gases: Carbon dioxide (CO2), methane (CH4) and nitrous oxide (N2O).
\nTax base:
\n\u2022 Determined by the sum of CO2, CH4 and N2O emissions, converted to tons of CO2 equivalent.
\n\u2022 Conversion according to factors established in the general rules issued by the Secretariat.
\nFee:
\n\u2022 $58.00 pesos per ton of CO2 equivalent or the corresponding proportional fraction.
\nPayment period:
\n\u2022 Monthly provisional payments, no later than the 17th day of the month following the month in which the tax is accrued.
\n\u2022 Annual declaration in July of the following fiscal year.
\nFormal obligations:
\n\u2022 Keep a Pollutant Emissions Register and present the corresponding receipt to the competent authority.
\n\u2022 The Secretariat will issue rules for compliance with these obligations.<\/p>\n
Final recommendations
\n1. Property Tax and ISAI:
\no Review of rates: Since the reforms seek to guarantee proportionality, it is recommended that companies and taxpayers analyze how changes in the cadastral valuation ranges affect their tax obligations.
\no It is recommended to carry out a fiscal impact study to determine if the updated values \u200b\u200badequately reflect the taxable capacity.
\no ISAI reduction due to inheritance: To take advantage of the 50% benefit, it is advisable to review the deadlines and documentation that prove compliance with the legal assumptions, especially in cases of inherited properties.
\no Challenge of increases: The 8% increase in values \u200b\u200brelated to special facilities could be questioned again in court if it is considered to violate constitutional principles.
\n2. Payroll Tax (ISN):
\no Cost analysis: Large companies should evaluate the impact of the increase in the 4% rate and, if feasible, consider labor or technological reorganization measures to optimize costs.
\n3. Tax on the Emission of Polluting Gases:
\no Environmental audit: It is recommended that companies with fixed emission sources carry out an internal audit to calculate their emissions of polluting gases and confirm that the records are consistent with official methodologies.
\n4. Tax Defense Strategies:
\no Constitutionality: If any of the reforms, such as the ecological tax or property increases, are excessively burdensome or lack technical support, the possibilities of promoting protections can be analyzed.
\no Preventive analysis: Carry out a fiscal study that incorporates all the modifications to foresee the total impact in the years 2025 and later.<\/p>\n
These recommendations should be customized according to the specific circumstances of each taxpayer or company; The lawyers that make up Vald\u00e9s, Mor\u00e1n y Asociados, S.C., remain at your service and available to provide you with the necessary support in relation to the information provided here.<\/p>\n","protected":false},"excerpt":{"rendered":"
Dear clients and friends: On January 1, 2025, various reforms to the Tax Code of Mexico City (CFCDMX) came into force. The following summarizes the most relevant aspects: 1. Property Tax and Property Acquisition Tax (ISAI) Modification of rates: \u2022 The property tax and ISAI rates were reformed to try to correct the aspects that, […]<\/p>\n","protected":false},"author":1,"featured_media":472,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-471","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"_links":{"self":[{"href":"https:\/\/vymabogados.com.mx\/en\/wp-json\/wp\/v2\/posts\/471","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vymabogados.com.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vymabogados.com.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vymabogados.com.mx\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vymabogados.com.mx\/en\/wp-json\/wp\/v2\/comments?post=471"}],"version-history":[{"count":1,"href":"https:\/\/vymabogados.com.mx\/en\/wp-json\/wp\/v2\/posts\/471\/revisions"}],"predecessor-version":[{"id":473,"href":"https:\/\/vymabogados.com.mx\/en\/wp-json\/wp\/v2\/posts\/471\/revisions\/473"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vymabogados.com.mx\/en\/wp-json\/wp\/v2\/media\/472"}],"wp:attachment":[{"href":"https:\/\/vymabogados.com.mx\/en\/wp-json\/wp\/v2\/media?parent=471"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vymabogados.com.mx\/en\/wp-json\/wp\/v2\/categories?post=471"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vymabogados.com.mx\/en\/wp-json\/wp\/v2\/tags?post=471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}