The Federal Revenue Law for Fiscal Year 2025 has been published in Mexico. The law is related to the reduction of fines. Article 34 of the law explains a fiscal stimulus by the Tax Authorities. This stimulus is intended to help companies catch up with their tax obligations. It will be achieved through the remission of fines, surcharges and enforcement costs. 

How do I qualify for this tax benefit? 

The program states that only companies with incomes for Income Tax purposes of less than 35 million of pesos in the fiscal year may qualify for the regularization program. Additionally, it is important that companies have not received any remission or reduction. It should also be indicated if another benefit has been acquired or if a defense has been filed that is still in force. 

The fiscal stimulus shall be 100% in the following cases: 

  • Fines imposed for tax, Customs and foreign trade offences as long as they have been determined with federal taxes. 
  • Surcharges from own federal taxes, withheld from third parties or transferred whenever they correspond to the SAT or Customs. 
  • The execution costs set out in the tax credits. 

Timeframes and steps to be taken 

The program will be available and must be requested by 31 December 2025 for consideration in the review by the Treasury. And within 30 calendar days the Authority is obliged to respond to the request. 

If the Authority approves the request, it is necessary for companies to pay within 30 calendar days the updated contributions or compensatory fees. All of these are related to the fines, surcharges and enforcement costs to be waived by the Mexican institutions. 

Trust us for corporate tax filing in Mexico

With over 45 years of experience, we are dedicated to making life easier for our clients in their international expansion process. We can help you with accounting management, tax management, payroll service and challenges faced by international human resource management globally, in more than 50 countries. Let us assist you in complying with your tax obligations in Mexico and taking advantage of the benefits of the new Federal Revenue Law for the Fiscal Year 2025. We are here to help you keep your company up-to-date and compliant!

Can Auxadi help?

Auxadi can become your ideal partner. We offer a one stop shop value added outsourcing services in the areas of accounting and reporting, tax compliance, payroll management and representation services, among others.

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All information contained in this publication is up to date on 2024. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.