Compliance with environmental obligations is essential to ensure the lawful and continuous operation of business activities. In this context, the Annual Operating Report (“COA” for its acronym in Spanish) is a mandatory filing for certain facilities, through which information is submitted to the environmental authority regarding the emissions and pollutant transfers generated during their processes, in accordance with the applicable environmental regulatory framework in Mexico.
As of January 1, 2025, Mexico City has implemented the Ecological Tax on Pollutant Gas Emissions into the Atmosphere, commonly referred to as the "Green Tax." This levy targets companies operating fixed sources that emit gases such as carbon dioxide (CO₂), methane (CH₄), and nitrous oxide (N₂O). The initial mandatory payment is due by April 17, 2025.
On March 18th, 2025, the Mexican government published a decree enacting a series of secondary laws for the energy sector. With this, structural changes have been introduced in the regulation of the energy sector, establishing the new legal framework that will govern the industry in Mexico. As of March 19th, 2025, the eight secondary laws published in the decree have entered into force, marking a transformation in the structure and operation of the energy market in the country.
On February 14th, 2025, the Mexican Supreme Court of Justice (SCJN) issued two isolated resolutions recognizing new criteria for lifting the corporate veil for commercial /mercantile companies in Mexico. This recent declaration represents a significant impact on corporate law in Mexico, since it empowers the judicial authorities to justify lifting the corporate veil. Under the criteria, lifting the veil is justified when, as evidenced in a court of law with objective and subjective elements, a commercial company has been used for the purpose of defrauding third parties or the law, under an assumption of abuse of the legal personality.
Pursuant to the decree published in the Federal Official Gazette on December 20th, 2024 that amends, adds and repeals several provisions of the Political Constitution of the United Mexican States, regarding organizational simplification of the Mexican government (the “Decree”), the President of Mexico ordered to dissolve the following government organizations: National Council for the Evaluation of Social Development Policy (“CONEVAL”, by its acronym in Spanish), the Federal Economic Competition Commission (“COFECE”, by its acronym in Spanish), the Federal Telecommunications Institute (“IFT”, by its acronym in Spanish), the National Commission for the Continuous Improvement of Education (“MEJOREDU”, by its acronym in Spanish), the Energy Regulatory Commission (“CRE”, by its acronym in Spanish), the National Hydrocarbons Commission (“CNH”, by its acronym in Spanish) and among them, the National Institute for Transparency, Access to Information and Protection of Personal Data (“INAI”, by its acronym in Spanish).
After more than five years of litigation between the Federal Economic Competition Commission (“COFECE”) and a major Mexican airline, the Second Chamber of the Supreme Court of Justice of the Nation (“Supreme Court”) has established an important legal precedent regarding COFECE’s authority to Access, during dawn raids, to certain information and communications of economic agents as part of an antitrust investigations associated to their commercial activities.
The Tax Administration Service (hereinafter “SAT”, for its acronym in spanish) has been conducting a thorough review to ensure that companies seeking to obtain the VAT and IEPS Certification strictly comply with the requirements established in the current General Foreign Trade Rules (hereinafter the "RGCE", for its acronym in spanish).
Property tax is one of the annual tax obligations that individuals and entities owning real estate must fulfill. This tax is collected by municipalities, and its primary purpose is to contribute to the development and maintenance of local infrastructure.
On December 27, 2024, a reform and addition to the Tax Code of Mexico City were published in the Official Gazette, which now establish the following provisions:
With the implementation of the Corporate Transparency Act (CTA) in the United States, companies with operations or registration in the U.S. face new challenges in meeting tax and regulatory obligations.
This document aims to inform you of the inherent risks and responsibilities, particularly in relation to Mexico’s Beneficial Owner (BC) requirements.
Among the annual obligations of commercial, industrial, or service establishments, is the renewal of the corresponding municipal business license, as well as of advertisements, as applicable.
