On January 1, 2023, the following ecological taxes entered into force in the State of Guanajuato:
1.- Environmental Remediation Tax for the Emission of Polluting Gases
This tax must be paid by individuals, legal entities and economic units that have facilities or fixed establishments in Guanajuato, performing activities that generate emissions of polluting gases into the atmosphere.
The tax will be calculated by multiplying the amount of polluting gases emitted into the atmosphere, -measured per ton of Carbon Dioxide (CO2) or its equivalent of other gases (CO2e)-, by a fee of $250 pesos.
This tax must be paid through monthly provisional declarations on account of the corresponding year, no later than the 22nd day of the month immediately following the corresponding payment.
2.-Environmental Remediation Tax for the Emission of Pollutants to the Soil, Subsoil and Water
This other tax must be paid by individuals, legal entities and economic units that deposit, discard or discharge polluting substances into the soil, subsoil or water in the territory of the State.
This tax is paid at a rate of $25 pesos for every 100 square meters affected with polluting substances established by law; or, $100 pesos for each cubic meter of water contaminated with said substances. These fixed fees must be paid for each of the substances with which the soil, subsoil or water is contaminated.
This tax must be paid through monthly provisional declarations on account of the corresponding year, no later than the 22nd day of the month immediately following the corresponding payment.
3.- Environmental Remediation Tax for the Deposit or Storage of Waste
This tax must be paid by individuals, legal entities and economic units that generate waste as established in environmental laws and regulations, and that by themselves or through intermediaries, deposit or store said waste in public or private landfills.
The tax will be calculated by applying a fee of $100 pesos per ton, to the amount of waste deposited in public or private landfills.
This tax must be paid through monthly provisional declarations on account of the corresponding year, no later than the 22nd day of the month immediately following the corresponding payment.
Additionally, taxpayers must comply with administrative obligations such as registering with the state tax authority, submitting reports and notices, keeping records, among others.
Taxes incurred from January to April 2023 must be paid between May 1 and 22, 2023.
Dispute
The previously mentioned ecological taxes may be disputed by means of an indirect amparo proceeding before the competent District Court within the following periods:
- Within 30 business days following the entry into force of said taxes. Said term expires on February 13, 2023.
- Within 15 business days following the first act of application of the tax. The first act of application, in the case of taxes, is the first integer or payment of such tax. In this sense, the amparo should be promoted as of May 2023.
In our experience, we recommend disputing the taxes against the first act of application.
The Supreme Court of Justice (SCJN) has recognized the constitutionality of ecological taxes similar to those of the State of Guanajuato in other states of the Republic. However, we believe that there are arguments that have not been asserted in the trials analyzed by the Supreme Court (SCJN) with which we could obtain a favorable resolution to the interests of our clients.
If you have any questions or comments regarding the content of this alert, please do not hesitate to communicate with your usual contact at the firm.
Tax Consultancy & Litigation
Arturo Bañuelos / arturo.bañuelos@ecrubio.com
Edmundo Hernández / edmundo.hernandez@ecrubio.com
Fernando Holguín / fernando.holguin@ecrubio.com
Felipe Mendoza / felipe.mendoza@ecrubio.com
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