27 Jun Ecological Taxes in Guanajuato
On November 30th, 2022, the government of the State of Guanajuato (the “State”), published the addition of Chapter Eight to Title Two of the Treasury Law for the State of Guanajuato (LHEG, by its acronym in Spanish), setting forth the following Environmental Remediation Taxes:
- Environmental Remediation Tax for the Emission of Polluting Gases:
All individuals and legal entities are responsible for the observation of this tax, regardless of where they have their tax domicile (in the State or elsewhere), that have fixed sources in which activities are carried out that generate direct emissions into the atmosphere of greenhouse gases, generated through productive processes that take place within the state and that affect its environment and the atmosphere.
- Environmental Remediation Tax for the Waste Deposit:
Individuals and legal entities are subject to this tax, whether or not they are residents in the State, that generate waste deposited or stored directly or indirectly (through intermediaries) in public or private landfills located in the State, which, upon the release into the environment, become toxic or dangerous causing risks on human health, ecosystems, or the ecological balance.
- Environmental Remediation Tax for the Emission of Pollutants to the Soil, Subsoil and Water:
The subjects of this tax are individuals and legal entities, which, in the territory of the State, regardless of their tax domicile, carry out acts or activities directly or indirectly (through intermediaries) releasing substances to the soil, subsoil, and water
Entrance into Force of the Taxes
In the original publication of the LHEG on December 30th, 2022, the entrance into force of the Ecological Taxes was programmed for June 1st, 2023.
Based on the above, the taxpayer of these taxes must file the monthly returns for June and July 2023, during the period of August 1st to 22nd of this same year, without paying the amount of taxes adjusted for inflation plus surcharges.
Please note that on May 31st, 2023, the LHEG was amended to change the entrance into force of the “Environmental Remediation tax for the Emission of Pollutants to the Soil, Subsoil and Water” as of April 1st, 2027.
Should you have any additional questions or comments, please do not hesitate to contact us.
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Karla Hernández
José Antonio Gallástegui
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