On March 21, 2025, the “Guidelines for the Application of the Decree granting tax incentives to support the national strategy known as ‘Plan México’, to promote new investments, encourage dual training programs and foster innovation” (the “Guidelines”) were published in the Federal Official Gazette. This document supplements the Decree issued on January 21, 2025 (the “Decree”), and sets forth in detail the requirements, procedures, and eligibility criteria that taxpayers must meet to apply the tax benefits established therein.
The Decree grants certain tax incentives to legal entities and individuals engaged in business activities, subject to certain income tax regimes under the Mexican Income Tax Law (“MITL”), consisting of: (i) the immediate deduction of investments in new fixed assets acquired between January 22, 2025 and September 30, 2030, and (ii) an additional deduction equal to 25% of the increase in expenses incurred for training or innovation purposes.
The Guidelines set forth, among other aspects: (i) the procedure for obtaining a compliance certificate, which is a mandatory requirement for being eligible to the tax benefits established under the Decree, (ii) the requirements, criteria, and parameters that qualifying investment projects must meet, and (iii) the functioning and authority of the Evaluation Committee, which is responsible for reviewing and ruling on the corresponding applications.
The procedure begins with the submission of the relevant application through the designated applications office, either in person1 or via email at: constanciaplanmexico@hacienda.gob.mx. Once the application is received, the Technical Secretary of the Evaluation Committee will verify compliance with the formal requirements and, if necessary, may request the applicant to correct any omissions or inconsistencies within a period of three business days, extendable for an additional five days upon justified request.
If the documentation is complete and correct, the file will be forwarded to the members of the Evaluation Committee for substantive review. This review shall be completed within a maximum period of thirty business days from the date the file is submitted by the Technical Secretary. If the application is approved, the compliance certificate will be issued within seven business days following the session in which the request is authorized.
The certificate will remain valid until the conclusion of the relevant project or until September 30, 2030, whichever occurs first.
[1] Reception desk for applications located within the Revenue Policy Unit, under the Undersecretariat of Revenue of the Ministry of Finance and Public Credit, at Palacio Nacional, Building 4, 4th Floor, Colonia Centro, Cuauhtémoc Borough, Mexico City, ZIP Code 06000.
The tax incentives shall only be applicable to the following types of projects:
Each project must comply with specific requirements, including, among others, timelines, estimated amounts, technical justifications, and supporting documentation, all of which must be submitted through a writ as provided in the Guidelines.
Both the Decree and the Guidelines establish several grounds that prevent the eligibility for the tax incentives, as well as specific grounds for the revocation of the compliance certificate. In particular, the benefits under the Decree may not be made effective by taxpayers who, among other cases:
The revocation will also become effective if the taxpayer fails to comply with the requirements, criteria, or commitments assumed under the approved investment project or collaboration agreement.
In case of a revocation, the taxpayer must regularize its tax situation within the month following the notification, including the payment of any omitted taxes along with the applicable inflation adjustments and surcharges. Additionally, the taxpayer will forfeit the right to be eligible for the tax incentives in subsequent fiscal years.
[2] Articles 69, 69-B, and 69-B Bis of the FFC set forth various scenarios under which taxpayers may be subject to specific circumstances, such as: (i) having outstanding or enforceable tax liabilities; (ii) being taxpayers who cannot be located by the tax authorities; (iii) having been convicted by a final judgment for a tax-related offense; (iv) having received tax debt forgiveness; (v) having used false or fraudulent tax receipts (CFDIs); or (vi) having improperly transferred tax losses, among other situations.
The Evaluation Committee is the body responsible for reviewing investment projects and collaboration agreements submitted by taxpayers, issuing the corresponding compliance certificates, and determining the maximum amounts that may be made effective per fiscal year by approved applicants. The Committee shall be composed of representatives from the Ministry of Finance and Public Credit, the Ministry of Economy, and the Advisory Council for Regional Economic Development and Nearshoring—the latter being a non-voting member.
Given the technical nature of eligible projects, as well as the deadlines and conditions set forth to obtain a compliance certificate, it is important that taxpayers interested in obtaining the “Plan México” tax benefits evaluate their particular case and prepare the required documentation in a timely manner.
Our Firm’s tax practice is well-equipped to assist clients with any matters related to the application of the Decree and the Guidelines. Should you have any questions or comments, please do not hesitate to contact us.
You can access the full text of the Guidelines here.
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