Dear Clients and Friends,
Decree 313, which amends and reforms the Durango Treasury Law, was published in the state of Durango’s official gazette on December 27, 2022.
The reform and amendments went into effect on January 1, 2022, and as a result, the mining industry may now be subject to the following new environmental taxes:
1. Emission of Gases into the Atmosphere
The object of this tax is the atmospheric emissions of certain substances generated in productive processes that are developed in the State of Durango and have a negative impact on its territory.
Emissions into the atmosphere are understood by this law as the direct or indirect release of gases, such as carbon dioxide, methane, nitrous oxide, and greenhouse gases, which impact environmental deterioration by causing global warming.
2. Materials Extraction
This tax is levied on the use and extraction of substances not reserved for the Federation from the soil or subsoil. These include rocks or products that can only be used for the manufacture of construction materials or ornamentation of works, even when they constitute veins, mantles, or deposits, such as stone aggregates, clays, sand, limestone, quarry, gravel, rocks, stones, substrates, and fertile layers, as long as they are open pit works.
Under no circumstances may this tax be levied on the exploitation of minerals provided in Article 4 of the Mining Law.
3. Emission of Pollutants into the Soil, Subsoil, and Water
This tax is levied on the emission of polluting substances that are deposited, disposed of, or discharged into the soil, subsoil, or water within the territory of the State of Durango.
4. Deposit or Storage of Waste
The object of this tax is the deposit or storage of waste in public or private landfills located within the state, which, upon their release into the environment, are toxic or dangerous substances that have risks to human health, ecosystems, or ecological balance.
Therefore, if any commercial activity carried out in the State of Durango produces any environmental liability within the scope of these taxes, it will be necessary to pay them in accordance with the tax legislation of the State of Durango.
Challenging the Taxes
The ecological taxes mentioned above may be challenged by an amparo action before the district court within the following periods:
• Within the first 30 business days following the entry into force of said taxes. The term expiredon February 13, 2023.
- Within 15 business days of the enforcement act of the tax. The enforcement act in tax cases is the first integer or payment of the tribute. In this case, the amparo action should be filed when the first payment is made during February 2023.
Based on our experience, we suggest challenging taxes against the first act of enforcement.
The Court has recognized the constitutionality of ecological taxes that are similar to taxes in the State of Durango and in other Mexican states.Nevertheless, we believe there are arguments that have not been asserted in the trials analyzed by the court, and there is a strong possibility of obtaining a favorable resolution for our clients.
Should you have any questions or comments regarding the foregoing, please do not hesitate to call your usual contact at the Firm.
Práctica de Minería
Pablo Méndez / [email protected]
Franco Herrera / [email protected]
Arturo Bañuelos / [email protected]
Edmundo Hernández / [email protected]
Fernando Holguín / [email protected]
Felipe Mendoza / [email protected]
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