On October 6, 2025, agreement ACDO.AS2.HCT.300925/288.P.DIR, approved by the Technical Council of the Mexican Social Security Institute (IMSS) on September 30, 2025, was published in the Federal Official Gazette. This agreement establishes the following:

Method for Obtaining the Compliance Opinion:

As of October 1, the only method by which individuals or legal entities may obtain the Compliance Opinion on Social Security Tax Obligations is through the IMSS Mailbox (Buzón IMSS).

Procedure for Obtaining the Opinion:

1. Access the IMSS Mailbox at www.imss.gob.mx/buzonimss using your e.firma (digital signature).
2. From the main menu, select “Cobranza” (Collections).
3. Then select “32D Consultar Mi Opinión”, and click on “Consultar Mi Opinión del Cumplimiento” to download the document in PDF format.

Validity Period of the Compliance Opinion:

1. 15 business days in general terms.
2. 20 business days for contracts derived from consolidated procedures.
3. 15 calendar days for contracts governed by the Public Works and Related Services Law.

J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics  contained in this agreement.

If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com.