Trujillo Abogados

Reforma a la Ley de Aguas Nacionales y Nueva Ley General de Aguas

admin — Mon, 29 Dec 2025 22:50:26 +0000

Mexico City, December 29, 2025

On December 11, 2025, Mexico's new water legal framework was published in the Official Gazette of the Federation, consisting of the enactment of a new General Water Law and a comprehensive amendment of the National Water Law (“NWL”). Below is a summary of the most relevant points.

Reformas a la Ley Federal de Competencia Económica y su impacto en el Mercado Inmobiliario Mexicano.

admin — Fri, 25 Jul 2025 23:15:52 +0000

Ciudad de México, a 28 de julio de 2025

On July 16, 2025, the decree amending several provisions of the Federal Economic Competition Law (the “FECL”) was published in the Official Gazette of the Federation the main modification being the disappearance of the Federal Economic Competition Commission (“COFECE”) as a constitutionally autonomous body and the creation of the National Antitrust Commission (“NAC”) as a decentralized public agency of the Federal Public Administration under the Ministry of Economy (the “Amendment”).

In this sense, the note presents bullets summarizing the relevant aspects of the Amendment considering that the NAC (i) assumes all the tasks and resources (including digital platforms) of COFECE and the Federal Institute of Telecommunications in antitrust matters and (ii) will take over the direction of antitrust policy in Mexico as soon as all the members of the NAC’s board have been ratified.

It is important to clarify that (i) the impact of the Amendment on the Mexican Real Estate Market was significantly mitigated by the elimination of the previously proposed pre-merger filing obligation regarding the execution of any joint venture, regardless if the notification thresholds were; and (ii) the Amendment does not imply a breach of the provisions of the United States-Mexico-Canada Agreement (USMCA).

Reforma a la Ley Federal para la Prevención e Identificación de Operaciones con Recursos de Procedencia Ilícita 02

admin — Sat, 19 Jul 2025 03:36:09 +0000

Mexico City, July 18, 2025

New Anti-Money Laundering Obligations for the Real Estate Sector

On July 16, 2025, a significant reform to the Federal Law for the Prevention and Identification of Transactions Involving Illicit Proceeds (the “Anti-Money Laundering Law”) was published in the Diario Oficial de la Federación. This reform directly affects individuals and entities involved in real estate transactions and related financial operations. The amendments entered into force the day after their publication (the “Reform”), with certain exceptions. The authorities are expected to issue General Rules within the next 12 months.

Designation of Vulnerable Activities

One of the key aspects of the Reform is the expansion of the catalog of vulnerable activities, along with stricter requirements for identification, documentation, and reporting of high-risk transactions. The following real estate-related operations are now deemed Vulnerable Activities, provided they meet or exceed certain thresholds based on the Unidad de Medida y Actualización (UMA).

Construction, development, or professional brokerage of real estate when the value of the transaction is equal to or exceeds 8,025 UMAs (~$907,950 MXN)
Receipt of funds intended for real estate developments for sale or lease, subject to the same threshold of 8,025 UMAs
Establishment or amendment of real estate trusts transferring ownership or guaranteeing obligations (except those created to secure financing from financial institutions or public housing agencies), when the transaction equals or exceeds 4,000 UMAs (~$452,560 MXN)
Establishment of rights of use or enjoyment (leases) over real estate with a monthly value exceeding 1,605 UMAs (~$181,590 MXN), and mandatory reporting when the value exceeds 3,210 UMAs (~$363,180 MXN)
Appraisals and other notarized or formalized acts before public notaries or brokers involving properties exceeding 8,025 UMAs (~$907,950 MXN)

These transactions must be reported to the Ministry of Finance and Public Credit (“SHCP”) through the designated electronic system no later than the 17th day of the month following the transaction

Cash Payment Restrictions

The Reform also introduced specific thresholds for the prohibition on the use of cash, foreign currency, or precious metals—even when processed through financial intermediaries—to settle or pay for real estate transactions, including:

creation or transfer of real rights over real estate when the value equals or exceeds 8,025 UMAs (~$907,950 MXN)

establishment of rights of use or enjoyment (leases) for monthly payments exceeding 3,210 UMAs (~$363,180 MXN)

Enhanced Compliance Obligations

In addition to reporting requirements, the Reform introduces a more robust compliance framework for those engaged in Vulnerable Activities. These include:

- Identification of the Beneficial Owner:Parties must identify and document the individual who ultimately controls or benefits from the transaction, even if acting through a trust or other legal structure
- Registration in the Vulnerable Activities Registry: Individuals and legal entities must register in the electronic system designated by the SHCP and keep their information up to date
- Risk Assessment: Obligated parties must implement methodologies to identify, assess, and mitigate money laundering risks, including the identification of Politically Exposed Persons
- Internal Compliance Manual: Obligated parties must maintain an internal policy manual outlining procedures and controls to comply with the Anti-Money Laundering Law, including measures for high- risk clients
- Annual Training: Compliance officers, executives, and staff involved in vulnerable activities must undergo mandatory annual training
- Annual Audits: Depending on their level of assessed risk, obligated parties must undergo an internal or independent external audit each calendar year to assess their compliance with legal obligations
- Automated Monitoring: Obligated parties must implement automated systems to monitor client transactions continuously and detect activity that falls outside the client’s risk profile operaciones realizadas con clientes o usuarios, y detectar transacciones que no correspondan con su perfil

Sanctions and Liability

The Reform introduces a stricter penalty regime. Fines for failing to submit required notices or submitting incorrect information may reach up to 65,000 UMAs (~$7,354,100 MXN) or up to 100% of the transaction’s value, whichever is higher. Specific penalties also apply for failure to identify or report the Beneficial Owner

Informe Anual Obligatorio Para Inmuebles Habitacionales En La Ciudad De México Con Valor Catastral Superior A 4.5 Millones De Pesos

admin — Fri, 21 Feb 2025 18:55:41 +0000

Mexico City, february 2025

The Government of Mexico City has established a new tax obligation for taxpayers owning residential properties with a cadastral value exceeding 4.5 million pesos. This obligation requires the submission of an annual report to the Administration and Finance Department (Secretaría de Administración y Finanzas) (the “Department”) in accordance with the provisions published in the Official Gazette.

The obligation was included at the end of December 2024 and came into effect on January 1, 2025, with an amendment to Article 132 within the chapter on Property Tax in the Fiscal Code of Mexico City (Código Fiscal de la Ciudad de México) (the “Code”). This amendment requires taxpayers liable for property tax on residential properties with a cadastral value greater than $4,524,974.08 pesos to submit an informational declaration regarding the condition of such properties.

It is important to highlight that this report does not alter property rights, use, or possession of the properties, and personal data will be safeguarded in accordance with current regulations. According to the publication, the authorities indicate that the incorporation of this report is for statistical purposes, with the goal of updating cadastral information and strengthening tax management.

Failure to comply with this obligation or to do so late may result in a fine ranging from $4,272.00 pesos to $10,821.00 pesos, in accordance with the Code (Article 466).

Taxpayers who meet this requirement are advised to prepare for the annual submission of this report. Although specific details regarding the exact format of the report have not yet been issued, it is essential to stay alert for the release of the general rules by the Department to avoid potential penalties.

Decreto Por El Que Se Otorgan Estímulos Fiscales Para Apoyar La Estrategia Nacional Denominada “Plan México”, Para Fomentar Nuevas Inversiones, Incentivar Programas De Capacitación Dual E Impulsar La Innovación

admin — Wed, 05 Feb 2025 00:31:10 +0000

Mexico City, January 2025

On January 21, 2025, a decree issued by Mexico’s President, Claudia Sheinbaum, was published in the Official Gazette of the Federation, granting various tax incentives as part of the national strategy called “Plan Mexico” (the “Decree”), whose objective establishes, among other goals, strengthening the national industry for the local and regional market; expanding import substitution with value chains; generating jobs; and strengthening scientific, technological development and national innovation.

The tax incentive consists of the possibility of making the immediate deduction of the investment in new fixed assets*, acquired from the effective date of the Decree until September 30, 2030, deducting in the fiscal year in which the investment is made the amount resulting from applying to the original amount of the investment the percentages established in Article Two of the Decree in substitution of those established in the Income Tax Law.

1. Requirements to apply for the tax incentive:

Registration: The taxpayer must be registered in the Federal Taxpayer Registry (RFC) and have the tax mailbox enabled.
Tax Compliance: Have a positive tax compliance opinion.
Project: Submit an investment project, a collaboration agreement with the Ministry of Public Education (in terms of dual training programs), or a project for certification (as applicable).
Approval: Obtain a compliance certificate from the Evaluation Committee.
Guidelines: Comply with the guidelines established by the Evaluation Committee.

2. Restrictions:

It is only granted to legal entities that are taxed in terms of the Income Tax Law under the general regime of Title II or under the Simplified Trust Regime, as well as to individuals with business and professional activities.
It does not apply to certain assets, such as office furniture and equipment, conventional vehicles, automobile armoring equipment, or fixed assets that cannot be individually identified, as well as airplanes that are not dedicated to agricultural aerial spraying.
The assets must be used for a minimum period of two years immediately following the year in which the deduction is made.

3. Tax Incentives:

Article Second of the Decree establishes the percentages that may be applied to deduct investments, varying from 35% to 91% depending on the type of good or the activity for which they are used and the year of investment.
For value-added tax purposes, the immediate deduction established in the Decree is considered a fully deductible expense.
An additional deduction is granted equivalent to 25% of the increase in expenses incurred for employee training (provided they are registered with the Mexican Social Security Institute) or innovation expenses (related to investment projects for inventions or for obtaining initial certifications required to join value chains) with respect to the average expenses incurred in the last three fiscal years.

4. Evaluation Committee:

An Evaluation Committee is created under the Decree, composed of one representative from the Ministry of Economy, one from the Regional Economic Development and Relocation Advisory Council (without voting rights), and one from the Ministry of Finance and Public Credit, whose purpose is to administer the application of these tax incentives, validate the projects, and establish the guidelines for the deductions.

5. Limitations and exclusions:

Companies in liquidation, with tax credits, or related to undue tax practices cannot access the tax incentives.
The investment (acquisition of new fixed assets) must be strictly used for the development of the taxpayer's main activity.

6. Term and supervision:

Companies must register investments and training carried out to maintain eligibility.
The tax incentives are applicable until September 2030, with a total amount available of up to 30 billion pesos.
The Decree overrules the “Nearshoring Decree” published on October 11, 2023.
The Tax Administration Service may additionally issue general rules for the application of the Decree.

With these incentives related to Plan Mexico, the federal executive seeks to promote investment in Mexico in strategic sectors, encouraging domestic companies to integrate into value chains and thus promoting Mexico's economic development. The aim is to transform the Mexican economy through tax incentives intended to attract investment, generate jobs, and prioritize and promote technological development and innovation, towards a more competitive and sustainable economic model.

Reforma Para Regular Servicio De Estancia Turística Eventual A Través De Plataformas Digitales

admin — Fri, 31 Jan 2025 18:49:43 +0000

México City, October 2024

In order to regulate temporary lodging offered through digital platforms such as Airbnb, regulate the vacation rental market and mitigate unfair competition within the traditional hotel industry, on October 3, 2024, Mexico City’s Government issued a decree by which several provisions of the Tourism Law of Mexico City, the Housing Law for Mexico City, and the Law for the Integral Reconstruction of Mexico City, were amended (the “Decree”).

The Decree includes several limitations and a new regulatory framework for temporary tourist lodging, establishing a maximum occupancy limit for lodging units registered in digital platforms of 50% per year, providing that in case of exceeding such percentage, their registration in the Hosts Registry (Padrón de Anfitriones) may not be renewed, being able to register again one year after the denial date.

Likewise, it is included that, in case of offering more than 3 properties per host or for longer periods, the provisions of the Law of Commercial Establishments must be followed, including, among other things, the registration of the commercial establishment code and the operation notice.

It is important to note that, in accordance with the decree published on April 4, 2024, by which the Tourism Law was amended, several obligations were established for the owners or possessors of properties that offer temporary tourist lodging in Mexico City, as well as for the digital platforms offering these services.

Such reform included, among other things, the implementation of the Hosts Registry and the Digital Platforms Registry, in the first one the Hosts must register and comply, among other things, with the following requirements:

Register the properties offered to tourists
Provide clear and detailed information on the characteristics and prices of the property being offered
Keep an updated record of the occupancy of their properties
Provide every six months a detailed report of such registry to the Secretary of Tourism of Mexico City

On the other hand, it was established that the technological platforms must register in the Digital Platforms Registry, and comply, among other things, with the following:

Keep their registration updated, renewing it every two years
Request from the hosts the registration certificate and folio granted by the Secretary of Tourism
Provide the Secretary of Truism, every six months, with a detailed report of the properties occupancy

Finally, by means of the Decree, the Housing Law and the Law for the Integral Reconstruction of Mexico City were also amended to prohibit the use of social and popular properties and reconstruction housing programs for temporary tourist lodging.

Reforma al Código Civil para el Distrito Federal y Ley de Vivienda para la Ciudad de México en materia de rentas

admin — Thu, 30 Jan 2025 21:40:11 +0000

Mexico City, August 2024

On January 29, 2024, certain amendments to the Civil Code for the Federal District (“Code”) and Mexico City’s Housing Law (“Housing Law”) became effective, pursuant to provisions related to the leasing of residential housing (provisions considered of public order and social interest that cannot be waived by agreement between the parties). The primary objective of these amendments is to protect the balance in the leasing market, fostering and promoting affordable rental housing for low-income people in Mexico City (the “Reform”).

Articles 2448-D and 2448-F of the Code and Articles 1, 5, 12, 13, 21, 24, 26, 53, 59, 60, and 73 of the Housing Law were amended in accordance with the following: Article 2448-D of the Code, prior to the Reform, established 10% as a limit to the annual increase of the amount paid monthly for rent; a provision that, following the Reform, now establishes that the increase on the agreed monthly rent may never be greater than the inflation rate reported by the Bank of Mexico in the previous year.

The Registry will not be public (except by judicial resolution) and will be regulated in accordance with the criteria of the Law of Transparency, Access to Public Information, and Accountability of Mexico City (Ley de Transparencia, Acceso a la Información Pública y Rendición de Cuentas de la Ciudad de México) and the Law of Protection of Personal Data in Possession of Obligated Parties of Mexico City (Ley de Protección de Datos Personales en Posesión de Sujetos Obligados de la Ciudad de México). It is important to point out that no sanction will be enforced on any lessor that decides not to register its current lease agreements.

In accordance with the Reform to the Housing Law, Mexico City’s government will establish several programs targeted to various sectors of the Mexico City community, with priority given to the low-income population, workers, single mothers, and young people between 18 and 35 years old. These programs will seek to promote equality and equity conditions that guarantee and promote the right to affordable rental housing. Additionally, Mexico City’s government will propose to the Ministry of Finance administrative and/or tax facilities to support the construction of this type of housing.

Estímulos Fiscales a Sectores Clave de la Industria Exportadora

admin — Fri, 13 Oct 2023 21:19:27 +0000

Mexico City, October 13, 2023

On October 11, 2023, the Ministry of Finance and Public Credit published in the Official Gazette of the Federation a decree granting tax incentives for ten key sectors of the export industry, as well as for taxpayers engaged in the production of cinematographic or audiovisual works.

This tax incentive entails making immediate deductions on new fixed assets whose acquisition is intended to be used exclusively for the development of key activities, deducting in the year in which the investment is made the percentages set forth in the decree.

Furthermore, the tax incentives include an additional 25% deduction during the fiscal years 2023, 2024 and 2025 for training granted to the beneficiaries’ employees of such tax incentives.

Controversia sobre Inmuebles en Santa Fe

admin — Thu, 22 Sep 2022 16:20:01 +0000

Controversy over certain assets in the Santa Fe neighborhood of Mexico City

Mexico City, September 22, 2022

Since September 12, 2022, certain newspapers of national circulation made public a number of controversies related to certain real estate assets located in the Santa Fe neighborhood of Mexico City, which are apparently exclusively linked to the property formerly identified as Prolongacion Paseo de la Reforma #371, currently segregated into 19 plots of land with an approximate aggregate surface of 20,740 sqm.².

This situation had been initiated since the year 2016, following the filing of lawsuits by the Institute of Administration and Appraisal of National Assets (Instituto de Administracion y Avaluos de Bienes Nacionales) claiming (i) the return of certain real estate assets, as a consequence of the invalidity argued by such authority of all the precedent actions over the property abovementioned, or (ii) the imposition to the owners of such properties of an indemnity payment penalty in favor of the Federation in connection with such assets.

As a result, in 2021 the Special Prosecutor's Office for Organized Crime (Fiscalia Especializada en materia de Delincuencia Organizada) opened several investigation files deriving in the seizure operations that have been recently carried out.

Acuerdo Administrativo CONAGUA

admin — Wed, 10 Aug 2022 18:25:09 +0000

Resolution on the Commencement of Emergency due to Severe, Extreme or Exceptional Drought in Basins for 2022

On July 12, 2022, the General Resolution on the Commencement of Emergency due to Severe, Extreme or Exceptional Drought in Basins for 2022 was published in the Official Gazette of the Federation, which, as part of the National Development Plan 2019-2024, seeks, among other priority purposes, the protection of the environment, through the efficient use of water during periods of drought.

The Resolution aims to guarantee a water supply to populations in places with extreme drought conditions, according to the Mexican Drought Monitor, and foresees: (i) the possibility of temporarily limiting existing water rights, through provisional water volume reductions for basin users suffering from severe drought conditions; (ii) the possibility for concessionaires and assignees of concessions to temporarily assign or transfer their rights to CONAGUA and request the interruption of the cancellation of the unused concessioned volumes, as long as the emergency continues, among other provisions.