On July 14, 2026, Official Letter No. 349-B-143 was published in the Federal Official Gazette. Through this instrument, the Ministry of Finance and Public Credit authorized the National Water Commission to charge, as non-tax government assessments, the per-cubic-meter rates applicable for the fiscal year 2026 to calculate and pay the guarantee fee for the non-forfeiture of national water rights.
Under the National Waters Act, failure to extract, use or beneficially utilize concessioned water volumes for two consecutive years may result in the partial or total forfeiture of such volumes, unless an applicable statutory exception is met. Subject to certain requirements, these exceptions include payment of the non-forfeiture guarantee fee.
The publication of these rates is particularly relevant in light of the recent amendments to the National Waters Act and the forthcoming issuance of new regulations governing the payment of the non-forfeiture guarantee fee. The new regulations are expected to limit the number of times this mechanism may be used to interrupt the forfeiture period applicable to unused water volumes. Therefore, depending on when the relevant period of non-use began and the circumstances of each concession, certain concession holders may still be eligible to rely on the currently applicable framework before the new regulations enter into force. However, both the availability and timing of the payment must be assessed on a case-by-case basis, as they are subject to specific requirements and deadlines.
Accordingly, we recommend that holders of national water concessions promptly review:
- the volumes actually used, and any concessioned volumes that remain unused;
- the date on which any period of non-use began;
- the history of any prior payments of non-forfeiture guarantee fees; and
- the availability of any actions that may be taken before the new regulations governing payment of the non-forfeiture guarantee fee enter into force.
Failure to take timely action could subject unused volumes to forfeiture proceedings.
To enhance legal certainty and adequately mitigate risk, we recommend conducting an individual review of each concession title. Should you have any questions or require our assistance or additional information, please contact the professionals at Cuesta Campos.
Contact
Berenice Soto
Héctor Ceballos
Sofía Cano
THE ABOVE IS PROVIDED AS GENERAL INFORMATION PREPARED BY PROFESSIONALS REGARDING THE REFERENCED TOPIC. THIS DOCUMENT ONLY REFERS TO LAWS APPLICABLE IN MEXICO. WHILE EVERY EFFORT HAS BEEN MADE TO PROVIDE ACCURATE INFORMATION, WE DO NOT ASSUME ANY RESPONSIBILITY FOR ERRORS OR OMISSIONS. THIS DOCUMENT DOES NOT CONSTITUTE LEGAL, ACCOUNTING, OR PROFESSIONAL ADVICE OF ANY KIND.
