Dear Clients and Friends, On January 8, 2026, the update of 3.69% to the values of the Unit of Measurement and Update (UMA) was published, compared to the previous year. The National Institute of Statistics and Geography (INEGI) announced the daily, monthly, and annual UMA values in effect as of February 1, 2026, as follows:…
On December 19, 2025, the National Antitrust Commission (CNA) announced the new fees that will apply to the services provided by said Commission, specifically, the notification of mergers, issuance of certified copies, comparison or verification of documents, and any certification or issuance of records other than the two previous cases. According to the Agreement modifying…
Dear Clients and Friends: On December 4, 2025, the new General Water Law was approved, a structural reform that redefines the national water framework and will have profound, long-term implications for the mining industry. The new model places human and domestic use as the absolute priority, while shifting productive activities, including mining, into a more…
Dear Clients and Friends: On December 4, 2025, Mexico’s Congress of the Union and the Senate approved the new General Water Law, which replaces the current framework and directly regulates the human right to water established in Article 4 of the Mexican Constitution. The reform will take effect once it is published in the Official…
On December 8, 2025, the Mexican Tax Administration Service (SAT) published the Official Communiqué No. 65/2025, together with the Seventh Resolution amending the Foreign Trade General Rules for 2025 (Second advance version), establishing an extension and a transitional regime applicable to the Electronic Customs Value Declaration (MVE). 1. Deferral of mandatory Enforceability The SAT announced…
On November 19, 2025, the “Decree amending, adding and repealing various provisions of the Customs Law” (hereinafter the “Decree”) was published in the Federal Official Gazette. This amendment (the “Amendment”) to the Mexican Customs Law (the “Law”) represents an important change in the approach to customs audit monitoring, incorporating a model of preventive controls and…
Dear Clients and Friends, On December 3, 2025, the National Minimum Wage Commission (Conasami), composed of representatives from the government, labor, and business sectors, reached a unanimous consensus to increase the minimum wage by a total of 13% for 2026. As a result, effective January 1, 2026, the General Minimum Wage will increase from MXN…
The Electronic Customs Value Declaration, which will become mandatory as of December 9, 2025, is not simply a change in format, but a transformation in customs compliance in Mexico. Historically, the Customs Value Declaration was physically filled out and kept in the importer’s file subject, where applicable, to possible requests by the tax and customs…
Source: Official Gazette of the State of Nuevo León, September 26, 2025, Decree No. 107 (effective September 27, 2025). Amendments to Articles 2346 and 2346 Bis of the Civil Code of the State. Key provisions (residential lease contracts) Minimum term: 6 months for both parties; extendable by mutual agreement (Art. 2346 Bis). Currency: Rent must…
Dear Clients and Friends, In recent days, the Supreme Court of Justice of the Nation (SCJN) issued a ruling regarding the Fifth Transitory Article established in the Mining Law, following its reform on May 8, 2025. This article provides that all applications for new mining concessions shall be automatically dismissed, even if they were submitted…