The Mexican National Banking and Securities Commission (CNBV) issued the “General regulations applicable to simplified issuers and to securities subject to simplified registration” (Disposiciones de carácter general aplicables a las emisoras simplificadas y los valores objeto de inscripción simplificada) (the “Regulations”), which became effective as of January 22, 2025.

On January 21, 2025, the Official Gazette of the Federation published the “Decree Granting Tax Incentives to Support the National Strategy Called “Plan Mexico”, to Promote New Investments, Encourage Dual Training Programs, and Foster Innovation” (the “Decree”). The Decree aims to promote investment in fixed assets and promote training and technological innovation.

On January 13, 2025, the President of Mexico introduced “Plan México”, a strategy aimed at fostering the country’s industrialization and economic development. This plan seeks to implement a series of measures designed to attract investments, strengthen supply chains, promote innovation, simplify administrative processes, and encourage investments aligned with ESG standards.