{"id":1654,"date":"2025-02-05T00:31:10","date_gmt":"2025-02-05T00:31:10","guid":{"rendered":"https:\/\/trujilloabogados.mx\/?p=1654"},"modified":"2025-02-05T18:26:20","modified_gmt":"2025-02-05T18:26:20","slug":"decreto-por-el-que-se-otorgan-estimulos-fiscales-para-apoyar-la-estrategia-nacional-denominada-plan-mexico-para-fomentar-nuevas-inversiones-incentivar-programas-de-capacitacion-dual-e-impulsar-la-inno","status":"publish","type":"post","link":"https:\/\/trujilloabogados.mx\/eng\/decreto-por-el-que-se-otorgan-estimulos-fiscales-para-apoyar-la-estrategia-nacional-denominada-plan-mexico-para-fomentar-nuevas-inversiones-incentivar-programas-de-capacitacion-dual-e-impulsar-la-inno\/","title":{"rendered":"Decreto Por El Que Se Otorgan Est\u00edmulos Fiscales Para Apoyar La Estrategia Nacional Denominada \u201cPlan M\u00e9xico\u201d, Para Fomentar Nuevas Inversiones, Incentivar Programas De Capacitaci\u00f3n Dual E Impulsar La Innovaci\u00f3n"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1654\" class=\"elementor elementor-1654\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-268b176 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"268b176\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c9feee0\" data-id=\"c9feee0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-843e6ca elementor-widget elementor-widget-image\" data-id=\"843e6ca\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"630\" height=\"410\" src=\"https:\/\/trujilloabogados.mx\/wp-content\/uploads\/2025\/02\/Decreto-_imagen.png\" class=\"attachment-large size-large wp-image-1655\" alt=\"\" srcset=\"https:\/\/trujilloabogados.mx\/wp-content\/uploads\/2025\/02\/Decreto-_imagen.png 630w, https:\/\/trujilloabogados.mx\/wp-content\/uploads\/2025\/02\/Decreto-_imagen-300x195.png 300w, https:\/\/trujilloabogados.mx\/wp-content\/uploads\/2025\/02\/Decreto-_imagen-18x12.png 18w\" sizes=\"(max-width: 630px) 100vw, 630px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d87f747 elementor-widget elementor-widget-heading\" data-id=\"d87f747\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h5 class=\"elementor-heading-title elementor-size-default\">Mexico City, January 2025<\/h5>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9644ee4 elementor-widget elementor-widget-text-editor\" data-id=\"9644ee4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>On January 21, 2025, a decree issued by Mexico\u2019s President, Claudia Sheinbaum, was published in the Official Gazette of the Federation, granting various tax incentives as part of the national strategy called \u201cPlan Mexico\u201d (the \u201cDecree\u201d), 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.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b42a999 elementor-widget elementor-widget-text-editor\" data-id=\"b42a999\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>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.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7686d29 elementor-widget elementor-widget-text-editor\" data-id=\"7686d29\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>1. Requirements to apply for the tax incentive:<\/strong><\/p>\n<ul>\n<li><strong>Registration<\/strong>: The taxpayer must be registered in the Federal Taxpayer Registry (RFC) and have the tax mailbox enabled.<\/li>\n<li><strong>Tax Compliance<\/strong>: Have a positive tax compliance opinion.<\/li>\n<li><strong>Project<\/strong>: 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).<\/li>\n<li><strong>Approval<\/strong>: Obtain a compliance certificate from the Evaluation Committee.<\/li>\n<li><strong>Guidelines<\/strong>: Comply with the guidelines established by the Evaluation Committee.<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ca584f elementor-widget elementor-widget-text-editor\" data-id=\"4ca584f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>2. Restrictions:<\/strong><\/p>\n<ul>\n<li>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.<\/li>\n<li>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.<\/li>\n<li>The assets must be used for a minimum period of two years immediately following the year in which the deduction is made.<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ede9df elementor-widget elementor-widget-text-editor\" data-id=\"3ede9df\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>3. Tax Incentives:<\/strong><\/p>\n<ul>\n<li>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.<\/li>\n<li>For value-added tax purposes, the immediate deduction established in the Decree is considered a fully deductible expense.<\/li>\n<li>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.<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb9dd22 elementor-widget elementor-widget-text-editor\" data-id=\"cb9dd22\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>4. Evaluation Committee:<\/strong><\/p>\n<p>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.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b54048 elementor-widget elementor-widget-text-editor\" data-id=\"2b54048\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>5. Limitations and exclusions:<\/strong><\/p>\n<ul>\n<li>Companies in liquidation, with tax credits, or related to undue tax practices cannot access the tax incentives.<\/li>\n<li>The investment (acquisition of new fixed assets) must be strictly used for the development of the taxpayer's main activity.<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1e3077 elementor-widget elementor-widget-text-editor\" data-id=\"d1e3077\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>6. Term and supervision:<\/strong><\/p>\n<ul>\n<li>Companies must register investments and training carried out to maintain eligibility.<\/li>\n<li>The tax incentives are applicable until September 2030, with a total amount available of up to 30 billion pesos.<\/li>\n<li>The Decree overrules the \u201cNearshoring Decree\u201d published on October 11, 2023.<\/li>\n<li>The Tax Administration Service may additionally issue general rules for the application of the Decree.<\/li>\n<\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8407d8a elementor-widget elementor-widget-text-editor\" data-id=\"8407d8a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>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.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6a94c5 elementor-align-center elementor-widget elementor-widget-raven-button\" data-id=\"e6a94c5\" data-element_type=\"widget\" data-settings=\"{&quot;turn_to_popup_action_button&quot;:&quot;no&quot;}\" data-widget_type=\"raven-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"raven-widget-wrapper\">\n\t\t\t<a class=\"raven-button raven-button-widget-normal-effect-none  raven-button-text-align-center raven-button-link elementor-animation-none\" href=\"https:\/\/trujilloabogados.mx\/wp-content\/uploads\/2025\/02\/Decree-granting-tax-incentives-to-support-the-national-strategy-called-Plan-Mexico-to-promote-new-investments-encourage-dual-training-programs-and-promote-innovation.pdf\" target=\"_blank\">\t\t\t\t<div class=\"raven-button-overlay\" ><\/div>\n\t\t\t\t<span class=\"raven-button-content\">\n\t\t\t\t\t\n\t\t\t\t\t<div class=\"button-text-container\">\n\t\t\t\t\t\t\t\t\t<span class=\"raven-button-icon raven-button-icon-position-left\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-pdf\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<div class=\"raven-button-texts-wrapper\">\n\t\t\t\t\t\t\t<div class=\"button-text\">\n\t\t\t\t\t\t\t\t<span class=\"raven-button-text\">\n\t\t\t\t\t\t\t\t\tDownload\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t<\/a>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Ciudad de M\u00e9xico, enero de 2025 El pasado 21 de enero de 2025, se public\u00f3 en el Diario Oficial de la Federaci\u00f3n un decreto emitido por la presidenta de la Rep\u00fablica, Claudia Sheinbaum, en el que se otorgan diversos est\u00edmulos fiscales como parte de la estrategia nacional denominada \u201cPlan M\u00e9xico\u201d (el \u201cDecreto\u201d), cuyo objetivo establece, [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1655,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1654","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publicaciones"],"acf":[],"_links":{"self":[{"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/posts\/1654","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/comments?post=1654"}],"version-history":[{"count":11,"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/posts\/1654\/revisions"}],"predecessor-version":[{"id":1669,"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/posts\/1654\/revisions\/1669"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/media\/1655"}],"wp:attachment":[{"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/media?parent=1654"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/categories?post=1654"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/tags?post=1654"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}