Tax incentives to support the national strategy called “Plan Mexico”

Dear Clients and Friends:

As we informed you through this means, on January 21, 2025, the DECREE through which tax incentives are granted to support the national strategy called “Plan Mexico” was published in the Official Gazette of the Federation, issued by the President of the United Mexican States to incentivize new investments that encourage dual training programs and boost innovation.

In its First Article, the aforementioned Decree establishes that the tax incentive will be granted to entities that are taxed in terms of titles II or VII, chapter XII, of the Income Tax Law, and to individuals that are taxed in accordance with title IV, chapter II, section I, of the Income Tax Law, provided that they comply, among other requirements, with the guidelines issued for that purpose by the Evaluation Committee.

As a consequence, on March 21, 2025, the Federation’s Official Gazette published the AGREEMENT issued by the Evaluation Committee which contains the Guidelines to apply the Decree through which tax incentives are granted to support the national strategy called “Plan Mexico”, to promote new investments that incentivize dual training programs and boost innovation.

Such Guidelines have the purpose of establishing the requirements and the procedure to obtain the certificate of compliance; the criteria, eligibility parameters and requirements that the investment projects and the collaboration agreement must comply, as well as the integration, attributions, quorum, sessions development, decisions and other aspects related to the Evaluation Committee.

Now, according to these guidelines, the Evaluation Committee will analyze the information and documentation filed by the requesting taxpayer, related to:

• The investment project in new fixed assets, understood as the technical proposal of investments in new fixed assets to be performed in Mexican territory destined to maximize the competitive advantages of our country, develop the local/regional supply and strengthen direct commercialization channels.
• The collaboration agreement, understood as the legal instrument entered into by the Ministry of Education with the taxpayer through the Undersecretaries of Secondary and Higher Education, which establishes, among other aspects, the commitments to which each party binds itself for the implementation of dual education.
• The investment project for the development of inventions susceptible to protection through patents of the registry of utility models, understood as the technical proposal directed to promote investigation and technological development which allows the transformation of the scientific and technological knowledge of new patentable inventions, susceptible of being reproduced and used in any branch of the economic activity, giving way to new or better products or processes; or, a technical proposal directed to promote utility models that as a result of a modification in their disposition, configuration, structure or shape to objects, utensils, devices or tools, present a different function regarding the parts that integrate them or advantages as to their utility.
• The investment project to obtain initial certifications, understood as the technical proposal prepared for the compliance of standards established in normativity or a series of specific rules that allow process competitivity and the participation in local/regional supply chains, which purpose is to obtain for the first time the document that certifies it, issued by a public or private competent organism.

After making the aforementioned analysis, the Evaluation Committee will issue the certificate of compliance to the requesting taxpayer which demonstrates compliance with the requirements, as well as the criteria and eligibility parameters established in the Decree and in the Guidelines.

We are at your disposal for any legal guidance related to the Decree and/or the Guidelines subject matter of this legal alert.

Tax and Trade

Arturo J. Bañuelos / arturo.banuelos@ecrubio.com
Edmundo Hernández / edmundo.hernandez@ecrubio.com
Natalia Aguilar / natalia.aguilar@ecrubio.com
Alejandro Montes / alejandro.montes@ecrubio.com
Carlos Enríquez / carlos.enriquez@ecrubio.com
David Fujii / david.fujii@ecrubio.com
Eduardo David / eduardo.david@ecrubio.com
Felipe Mendoza / felipe.mendoza@ecrubio.com
Fernando Holguín / fernando.holguin@ecrubio.com
Jaime Ogushi  / jaime.ogushi@ecrubio.com 
Juan Carlos Partida / juan.partida@ecrubio.com
Salvador Garza / salvador.garza@ecrubio.com
Franco Herrera / franco.herrera@ecrubio.com
Gloria Domínguez / gloria.dominguez@ecrubio.com
Alexa Araiza / alexa.araiza@ecrubio.com
Carlos Canseco / carlos.canseco@ecrubio.com
Claudio Vázquez / claudio.vazquez@ecrubio.com
Luis Delgado / luis.delgado@ecrubio.com
Miguel Torres / miguel.torres@ecrubio.com

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