Through tax incentives, Mexico seeks to support the national strategy called “Plan México”
This Decree establishes tax incentives for legal entities and individuals who meet certain requirements to promote new investments that encourage dual training programs and drive innovation.
DECREE granting tax incentives to support the national strategy called “Plan México”, to promote new investments that encourage dual training programs and drive innovation.
On January 21, 2025, a Decree was published in the Official Gazette of the Federation (DOF) granting tax incentives to individuals and corporations. These include immediate discounts for new investments in fixed assets made from the effective date of the Decree until September 30, 2030, in addition to an additional 25% discount for training expenses for their employees.
These incentives apply to corporations under the general regime and the simplified trust regime, as well as to individuals with business activities, provided that the following requirements are met:
I. Be registered in the Federal Taxpayers Registry and have the tax mailbox enabled.
II. Have a positive tax compliance opinion.
III. File:
a. Investment Project.
b. Collaboration agreement signed with the Ministry of Public Education in the field of dual
education.
c. Investment project for the development of the invention or for the initial certification, as the
case may be.
IV. To have the compliance certificate issued by the Evaluation Committee.
V. To comply with the guidelines issued by such committee.
It is important to note that the Decree will come into effect on January 22, 2025.
Applicable benefits:
I. Immediate discount of investment in new fixed assets.
Companies may immediately discount the cost of newly acquired fixed assets, starting from the effective date of this Decree and until September 30, 2030.
For example: If a company invests $1,000,000 in machinery in 2025, it can discount up to 72% ($720,000) in that year.
The incentive allows for immediate discount of investments in new fixed assets, applying the percentages established in the Decree instead of those stated in the Income Tax Act, and reflecting the benefit in the same tax year in which the investment is made.
Table of immediate discount percentages
The discount depends on the type of asset and the period in which the investment is made. Below are the maximum applicable percentages by asset type:
| |
|
% Discount |
% Discount |
| |
|
2025-2026 |
2027-2030 |
| |
I. Fixed assets by type of asset: |
|
|
| a) |
When it comes to constructions: |
|
|
| |
1. For properties declared as archaeological, artistic, historical or heritage monuments, according to the Federal Act on Archaeological, Artistic and Historical Monuments and Zones, which have the restoration certificate issued by the National Institute of Anthropology and History or the National Institute of Fine Arts. |
72% |
67% |
| |
2. In other cases, including installations, additions, repairs, improvements, adaptations, as well as any other construction carried out in a mining according to article 12 of the Mining Act. |
56% |
49% |
| b) |
When it comes to railways: |
|
|
| |
1. For fuel supply pumps to trains. |
41% |
35% |
| |
2. For railways. |
56% |
49% |
| |
3. For railway cars, locomotives, armors, and auto-armors. |
60% |
54% |
| |
4. For track levelling machinery, track de-nailers, track grinders, track jacks, sleeper removers, sleeper inserters and sleeper drills. |
64% |
58% |
| |
5. For communication, signaling, and remote-control equipment. |
72% |
67% |
| c) |
When it comes to ships. |
60% |
54% |
| d) |
When it comes to airplanes: |
|
|
| |
1. For those dedicated to agricultural aerial spraying. |
86% |
83% |
| e) |
When it comes to cars powered by rechargeable electric batteries, electric motors that also have an internal combustion engine or a hydrogen-powered engine, buses, cargo trucks, tractor-trailers, forklifts, and trailers. |
86% |
83% |
| f) |
When it comes to desktop and laptop personal computers; servers; printers, optical scanners, plotters, bar code readers, digitizers, external storage drives, and computer network hubs. |
88% |
85% |
| g) |
When it comes to dies, molds, matrices and tooling. |
89% |
86% |
| h) |
When it comes to telephone communications: |
|
|
| |
1. For transmission towers and cables, except for fiber optic cables. |
56% |
49% |
| |
2. For radio systems, including transmission and handling equipment that uses the radio spectrum, such as digital or analog microwave radio transmission, microwave towers , and waveguides. |
67% |
62% |
| |
3. For equipment used in transmission, such as internal plant circuits that are not part of switching and whose functions are focused on the trunks that reach the telephone exchange, it includes multiplexers, concentrator equipment, and routers. |
72% |
67% |
| |
4. For telephone exchange equipment intended for switching calls made of technology other than electromechanical. |
86% |
83% |
| |
5. For others. |
72% |
67% |
| i) |
When it comes to satellite communications: |
|
|
| |
1. For the satellite segment in space, including the main body of the satellite, transponders, antennas for transmission and reception of digital and analog communications, and monitoring equipment on the satellite. |
67% |
62% |
| |
2. For satellite ground equipment, including antennas for the transmission and reception of digital and analog communications and equipment for satellite monitoring. |
72% |
67% |
| j) |
For conventional bicycles, bicycles and motorcycles which propulsion is through rechargeable electric batteries. |
86% |
83% |
| |
|
% Discount |
% Discount |
| |
|
2025-2026 |
2027-2030 |
| |
II. For machinery and equipment other than those indicated in the previous section, the following percentages must be applied, according to the activity in which they are used: |
|
|
| a) |
In the generation, conduction, transformation and distribution of electricity; in the milling of grains; in the production of sugar and its derivatives; in the manufacture of edible oils; in maritime, river and lake transport. |
56% |
49% |
| b) |
In the production of metal obtained in the first process; in the manufacture of tobacco products and natural coal derivatives. |
60% |
54% |
| c) |
In the manufacture of pulp, paper, and similar products. |
64% |
58% |
| d) |
In the manufacture of motor vehicles and their parts; in the construction of railways and ships; in the manufacture of metal products, machinery and professional and scientific instruments; in the production of food and beverage products, except grains, sugar, edible oils and derivatives. |
67% |
62% |
| e) |
In leather tanning and leather goods manufacturing; in the production of chemical, petrochemical and pharmaco-biological products; in the manufacture of rubber and plastic products; in printing and graphic publishing. |
70% |
65% |
| f) |
In electric transport; in fixed infrastructure for the transport, storage and processing of hydrocarbons, in well drilling platforms and vessels, and hydrocarbon processing and storage vessels. |
72% |
67% |
| g) |
In the manufacturing, finishing, dyeing and printing of textile products, as well as clothing. |
74% |
69% |
| h) |
In the mining industry; in the construction of aircraft and in land transportation of cargo and passengers. The provisions of this section shall not apply to the machinery and equipment specified in section b) of this section. |
76% |
71% |
| i) |
In air transport; in the transmission of communication services provided by telegraphs and by radio and television stations. |
80% |
76% |
| j) |
In restaurants. |
83% |
80% |
| k) |
In the construction industry; in agriculture, livestock, forestry, and fishing activities. |
86% |
83% |
| l) |
For those directly assigned to research into new products or technological development in the country. |
89% |
86% |
| m) |
In the manufacturing, assembly and transformation of magnetic components for hard drives and electronic cards for the computer industry. |
91% |
89% |
| n) |
n other activities not specified in this article. |
72% |
67% |
The immediate discount will only be applicable to those investments that taxpayers keep in use for a minimum period of two years immediately following the tax year in which their immediate discount is made, except in the cases referred to in article 37 of the Income Tax Act.
Likewise, the immediate discount on this Decree will not be applicable to:
- Office furniture and equipment.
- Automobiles powered by internal combustion engines.
- Armoring equipment for automobiles.
- Any fixed asset that cannot be identified individually, even in the case of aircraft other than those used for agricultural aerial spraying.
Additionally, taxpayers who apply this benefit in tax year 2023 or 2024 must calculate the profit coefficient of the provisional payments made during tax year 2025, 2026, 2027, 2028, 2029 or 2030 and apply the immediate discount for investment in new fixed assets established in this Decree, must calculate the profit coefficient of the provisional payments made during tax year 2026, 2027, 2028, 2029, 2030 or 2031, adding the tax profit or reducing the tax loss of tax year 2025, 2026, 2027, 2028, 2029 or 2030, as the case may be, with the amount of the discount referred to in this article.
II. Expenses incurred for training
They will be able to apply in the annual return of the tax years 2025, 2026, 2027, 2028, 2029 and 2030 a tax incentive consisting of an additional discount equivalent to 25% of the increase in the expense incurred for training received by each of their workers in the corresponding tax year or for the expenses incurred for innovation.
For these purposes, the increase will be the positive difference between the expenditure incurred for training or innovation in the corresponding tax year and the average expenditure incurred by the taxpayer for the same concepts in the last three tax years prior to the one in which said expenses were incurred, averaging even when in said tax years no expenditure was incurred for these concepts.
Training must be that which provides technical or scientific knowledge linked to the taxpayer's activity.
Taxpayers who do not apply for the additional discount in the year in which they incur the expense will lose the right to do so in subsequent years.
This training incentive will not be cumulative for the purposes of the Income Tax Act.
III. Individuals and legal entities that cannot apply the incentives of the Decree.
Taxpayers who are in any of the following situations will not be able to apply the tax incentives provided for in this Decree:
I. They fall into any of the assumptions established in article 69 of the CFF.
II. They do not distort the presumption established in article 69-B of the CFF.
III. The presumption established in article 69-B Bis of the CFF has been applied to them.
IV. They have firm tax credits, or that, when enforceable, are not guaranteed or, the guarantee is
insufficient.
V. They do not comply with any of the requirements established in this Decree.
VI. They are in the liquidation exercise.
VII. They are in the procedure of temporary restriction of the use of digital stamps for the issuance of
digital tax receipts over the Internet.
VIII. They have cancelled the certificates issued by the Tax Administration Service for the issuance of
digital tax receipts over the Internet.
IX. They do not comply with the provisions of the guidelines referred to in article one of the Decree.
IV. Creation of Evaluation Committee
The Evaluation Committee for the application of the tax incentives granted by the Decree is hereby created.
This committee will determine for each tax year the maximum amount that taxpayers may apply for each of the tax incentives referred to in this Decree according to the guidelines referred to in Article One of this instrument.
V. Transients
The tax authorities will publish the general rules for correctly applying this Decree and clarifying specific issues, so we will keep you informed on the subject in future publications.
In addition, the Evaluation Committee has a maximum period of 60 calendar days, from the publication of the Decree, to issue the corresponding guidelines in the Official Gazette of the Federation.
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.
