Legal Alerts

During the Plenary Session of the Supreme Court of Justice of the Nation held on April 7, 2022, the Court discussed and ruled over an action of unconstitutionality identified under the file number 64/2021, filed by several members of the Senate, aimed to stop the amendments published in the Federal Official Gazette on March 9,…

The Invalidity of Mining Concessions and its Implications    By Pablo Méndez Alvídrez Mining On Feb. 16, 2022, during the plenary session held by the First Chamber of the Mexican Supreme Court of Justice, the Constitutional Court issued a ruling by means of which it ordered the Mining Authority to declare null and void two…

Effective as of the 1st of January 2022, Mexican tax legislation provides for new obligations binding: (i) Mexican companies, (ii) all parties to trusts (fideicomisos); (iii) all parties and members of other legal arrangements; (iv) professionals such as notaries, public brokers and other persons participating in the incorporation of companies, in the creation of trusts…

Dear Clients and Friends, On January 1, 2022 the following ecological taxes went into effect in the State of Queretaro: 1) Tax for Environmental Remediation in the Extraction of Materials This tax must be paid by individuals, legal entities and economic units that extract non-metallic materials from the soil and subsoil in the State of…

Dear Clients and Friends: 25 years ago, a provision was included in the Income Tax Law (“IT Law”) which permits tax authorities to recharacterize as dividends the interest paid by a taxpayer, when it is derived from “back-to-back credits”. One of the effects of this recharacterization is the rejection of the deduction taken for the…

In terms of the labor reform, published in the Federal Official Gazette on May 1, 2019 (“Labor Reform”), the local conciliation centers were to begin operating in three stages, two of which are already completed. As for the third, scheduled for May 1, it comprises the following states: Ciudad de México Coahuila Chihuahua Jalisco Michoacán…

Last January 10, the Official Gazette of the Federation published an update of the Mexican Measurement and Updating Unit (UMA), which is used to determine the amount of fines, penalties, contributions and obligations established in federal and local laws. These amounts, effective as of February 1, 2022, are as follows: Daily value: $96.22 pesos Monthly…

In response to the increase in COVID-19 virus infections and the high transmissibility of its Omicron variant, IMSS reactivated the COVID-19 Permit so that workers can process their temporary disability online. In case of presenting symptoms, the worker must answer a questionnaire, available in the IMSS portal, and attach an official ID and a photograph,…