Publish Date

Jan 21, 2025

Mexico General Tax Rules for 2025

On December 30, 2024, the Mexico General Tax Rules (RMF per its acronym in Spanish) for 2025 and its Annexes 1, 5, 6, 8, 15, 19 and 27 were published in the Official Gazette of the Federation (DOF),[1] which include general provisions applicable to taxes, products, benefits, contributions for improvements and federal duties.

The following are the main modifications, additions and eliminations of the rules contained in the Mexico General Tax Rules for 2025 with respect to the rules that were in effect under the 2024 Mexico General Tax Rules and its subsequent modifications:

Changes for 2025 to Mexico General Tax Rules

Federal Tax Code (FTC)

  • 1.6. Non-business days. April 17 and 18, 2025.
     
  • 1.12. Updating of amounts established in the FTC. Section XVI was added, which establishes that the amounts of Annex 5 that become effective as of January 1, 2025, were adjusted from 0.01 to 5.00 pesos and from 5.01 to 9.99 pesos.
     
  • 1.36. Procedure to be observed to obtain the opinion of compliance with tax obligations. It was established that the tax authorities, in order to generate the opinion of taxpayers’ compliance with tax obligations, will validate that the requesting taxpayer has complied with its obligations regarding withholdings for professional services, withholdings for leasing and withholdings of Value Added Tax (VAT).
     
  • 1.40. Option to file collective consultations on the application of tax provisions, through organizations that group taxpayers. By 2025 this procedure must be carried out with the Form 186/CFF “On-line consultations and authorizations.”
     
  • 1.42. Consent of the taxpayer to share tax information to Nacional Financiera and for Nacional Financiera to request information on the same from credit information companies. Rule eliminated.
     
  • 1.46. Option to submit consultations on the interpretation or application of tax provisions. By 2025 this procedure must be carried out with the Form 186/CFF “On-line consultations and authorizations.”
     
  • 2.2. Evidentiary value of the electronic tax signature (e.firma). The paragraph that established that the cancellation of the e.firma service must be made by means of the Password of the holder, in accordance with Form 191/CFF “Notice of cancellation as a user of e.firma,” contained in Annex 1-A, is eliminated.
     
  • 2.14. Requirements for requesting the generation or renewal of the e.firma certificate. It is established that when taxpayers carry out the procedure via internet and the tax authorities identify that additional information is required for its review, the taxpayer will be obliged to go to any Taxpayer Services Administration, where the “Acknowledgement of the request for additional information related to its tax situation” will be delivered to the taxpayer. In such case, the taxpayer must comply with said request for additional information in order to continue with the procedure.
     
  • 3.11. Refund of VAT credit balances for taxpayers that produce and distribute products destined for human and animal food and 2.3.14. VAT refund in preoperative period. The number of Form 182/CFF and 247/CFF has been modified. It is now Form 10/CFF “Request for refund of VAT credit balances to taxpayers of the agricultural sector, as well as those generated by investment projects in fixed assets, that produce and distribute products destined to food, patent medicine and in preoperative period.”
     
  • 4.15. Modification or incorporation of information of partners or shareholders, as well as legal representatives. In order for the system to automatically calculate the percentage of participation, at the time of filing the referred notice, the number of shares, social parts, contribution certificates or any other name by which the participations in the capital stock of the partners or shareholders are recognized must be indicated.
     
  • 6.1.2. Taxpayers obliged to carry out volumetric controls of hydrocarbons and petroleum products. The obligation to carry volumetric controls is added for individuals or legal entities that store or use for their own use or self-consumption, petroleum products or natural gas that; a) do not have a permit from the Energy Regulatory Commission or an import permit from the Ministry of Energy and that handle a volume greater than or equal to 75,714 liters per month per year of petroleum products; or b) have fixed installations for the reception of natural gas for self-consumption and do not have a permit for this purpose, provided that their annual consumption is greater than 5,000 gigajoules (GJ).
     
  • 7.1.35. Cancellation of Electronic Tax Invoices (CFDIs) without acceptance of the receiver. It was added that the facility of the rule will not be applicable in the case of income-type CFDIs that cover operations related to hydrocarbons and/or petroleum products referred to in rule 2.6.1.1.; therefore, the issuers must request the cancellation of the CFDI in accordance with Rule 2.7.1.34., except in the case indicated in the first paragraph, Sections VII and VIII of said rule.
     
  • 7.1.41. Tax receipts for sale or services related to hydrocarbons and petroleum products. Rule eliminated.
     
  • 14.6. Cases in which the reduction of fines is not applicable in accordance with Article 74 of the FTC. The following two cases in which the reduction of fines is not applicable are eliminated:

“vii. In the case of fines in which the taxpayer has requested the suspension of the administrative enforcement procedure, the reduction has been authorized in accordance with Article 74 of the FTC and the unreduced portion has not been paid within the term granted.

viii. With respect to fines that the tax authority has authorized their reduction pursuant to Article 74 of the FTC and this has not been effective, because the taxpayer did not pay the taxes and their accessories and, if applicable, the unreduced part of the fine, within the term granted.”

Income Tax Law (ITL)

  • The addition of Section 3.10.1. “On legal entities authorized to receive donations” from Rule10.1.1. to Rule 3.10.1.25. establishing the method, means, requirements for authorization and compliance of tax returns, information related to the necessary documentation to prove the destination of the resources to the authorized activities, possibility of receiving donations from abroad for specific activities, cancellation process. The section focuses on a rearrangement of existing rules.
     
  • 13.9. Taxpayers that may be taxed under the Simplified Trust Regime for individuals. The partners or shareholders of credit unions dedicated exclusively to agricultural, livestock, forestry or fishing activities are added as taxpayers that may be taxed under the regime, provided that they do not receive income from such legal entities. Also, the obligation to file a clarification case through the Mexican Tax Authority (SAT per its acronym in Spanish) Portal, under the label SOC_ACC_3.13.9, is added.
     
  • 13.10. Exemption to file monthly and annual returns for individuals engaged exclusively in agricultural, livestock, forestry or fishing activities with exempt income. The obligation to issue the CFDIs for the activities they carry out is added, in accordance with the provisions of Articles 29 and 29-A of the FTC in order to opt not to file the corresponding monthly and annual tax returns.
     
  • 13.11. Payment of tax on income obtained from agricultural, livestock, forestry or fishing activities. A rule is added establishing that individuals whose income in the fiscal year exceeds 900,000 pesos must pay Corporate Income Tax (CIT) as of the month in which this occurs, only for income obtained in excess of such limit, which is covered by the CFDIs effectively collected in the month in question.
     
  • 13.27. Taxpayers that cease to be taxed under the Simplified Trust Regime for Legal Entities. The time for ceasing to be taxed under the regime changes from the beginning of the fiscal year to the immediately following fiscal year.
     
  • 13.34. Refund of balances in favor of the CIT of the Simplified Trust Regime for individuals. Those who pay taxes under this regime may request the refund of the balance in favor that they have declared in the definitive monthly tax return, in the following month, or choose to request the refund jointly, provided that such request is requested as of January 17 of the fiscal year immediately following the one to which such balances correspond.
     
  • 13.35. Inventory of merchandise, raw materials, semi-finished or finished products pending deduction. The option to deduct inventory of merchandise, raw materials, semi-finished or finished products pending deduction at the close of the fiscal year is added for taxpayers that cease to be taxed in accordance with the provisions of Title II to be taxed under the Simplified Trust Regime for legal entities, applying the provisions of Title II, Chapter II, Section III of the above-mentioned law in the annual tax return of the fiscal year until it is exhausted.
     
  • 21.2.10. Certificates of participation placed among the general investor public. The sentence “with the authorization of the National Bank and Trading Commission (CNBV)” is added in relation to the placement of certificates of participation issued by trustees when they have been placed among the general investing public by means of a public offering. On the other hand, a paragraph is added which establishes that the certificates of participation will not be considered to be placed among the general investor public when they have been placed through a simplified registration.
     
  • 21.2.15. Real-time verification program for energy and infrastructure investment trusts. The rule is added to establish that energy and infrastructure investment trusts will be considered as collaborating in the real-time verification program, as long as the information and documentation is submitted in the terms indicated in the Form 167/ISR “Report to the real time verification program for energy and infrastructure investment trusts,” contained in Annex 1-A.

Value Added Tax Law (VATL)

  • 1.6. Refund of balances in favor of VAT generated by fixed asset investment projects. The rule is amended to establish that the request for the refund of VAT credit balances generated by fixed asset investment projects must be made through processing Form 10/CFF “Request for refund of VAT credit balances to taxpayers in the agricultural sector, as well as those generated by fixed asset investment projects that produce and distribute products intended for food, patent medicine and in pre-operational period,” contained in Annex 1-A.
     
  • 1.9. VAT refund request for diplomatic missions and international organizations. It establishes that the request for VAT refund for diplomatic missions and international organizations may be made through the official form and its corresponding annex that are made public through the SAT Portal, or through the SAT Portal, through the tax mailbox, and must comply with the provisions of the procedure Form 3/IVA “Request for VAT refund for diplomatic missions, international organizations and executing organizations,” contained in Annex 1-A.
     
  • 6.3. Title of concession for VAT refund to foreigners, conditions and modalities of the service. It is reduced to $2,000.00 as a means of payment in cash for merchandise acquired by foreigners and for which a refund is requested. Likewise, it is established that the term for the payment to an electronic means of payment by the concessionaire does not exceed 40 calendar days, counted from the reception of the foreigner’s request, and the option of refunding in cash to tourists is eliminated.
     
  • 6.4. Documents required for VAT refund to foreign tourists. The obligation is added for foreign tourists leaving the country by air or sea and who wish to obtain a VAT refund, to obtain a printout of the proof of payment of the merchandise, issued by the stores where the merchandise was purchased.

Excise Tax on Special Products and Services (IEPS)

  • 2.8. Procedure for the request and delivery of labels or seals. It is established that, in order to pick up the labels and seals in the authorized places, an appointment must be previously registered in the SAT portal.
     
  • 2.10. Procedure for the replacement of labels or seals with defects or the delivery of missing ones. The rule is amended by modifying the term to 60 days to request the replacement or delivery of the missing items when there are defects or missing items in the labels or seals received. Likewise, the rule is modified to establish that instead of complying with the requirements established in Form 11/IEPS, the additional information section of forms 2/IEPS, 4/IEPS, 6/IEPS and 7/IEPS, contained in Annex 1-A, as applicable, must now be referred to.
     
  • 2.11. Theft, loss, deterioration or nonuse of physical and electronic labels or seals. The rule is amended to establish that in the event of loss due to an act of God or force majeure of the markers or seals intended to be affixed or printed on the containers containing alcoholic beverages, instead of filing a notice in accordance with process Form 12/IEPS, a notice must be filed based on process Forms 2/IEPS, 4/IEPS, 6/IEPS, 7/IEPS and 48/IEPS, contained in Annex 1-A, as applicable.

Likewise, a paragraph is added to establish that physical labels, electronic labels and seals that end their validity or are considered unused, must be cancelled in the Electronic Form at for Labels and Seals (FEMYP) and destroyed in such a way that they are totally unusable.

  • 2.12. Control of labels or seals in the importation of alcoholic beverages. The rule is modified to extend the term from 120 to 150 calendar days for taxpayers obliged to affix labels or seals to containers containing alcoholic beverages, on the occasion of their importation, prior to their entry into Mexican territory. Additionally, the obligation is eliminated for the presentation of the notice where they declare under oath that they destroyed, and the method used for the destruction of the unused and/or deteriorated labels or seals.
     
  • 2.23. Cancellation of the Taxpayers’ Register of Alcoholic Beverages in the Tax ID. An additional circumstance is added for the cancellation in the Taxpayers’ Register of Alcoholic Beverages in the Tax ID in the following cases:
    • When the legal representatives authorized to collect labels or seals are not up-to-date in the fulfillment of their tax obligations.
    • When it is detected that the fiscal domicile and/or establishments in which alcoholic beverages are manufactured, produced, bottled or stored, is different from the one registered in the Alcoholic Beverages Taxpayers Registry.
    • When the taxpayer does not provide the tax authority through the SAT Portal, the information requested through the FEMYP, regarding the use of all the physical labels, seals or electronic labels that have lost their validity.

An additional paragraph is added to establish that taxpayers who reduce their economic activities in their totality, file a notice of suspension of activities, change their name or corporate name or capital regime, file a correction or change of name, file a notice of cancellation in the TAX ID, among others, will be directly removed from the taxpayer registry.

  • 2.. Report on folios of labels or seals through the program “Multiple Informative Declaration of the Special Tax on Production and Services” (MULTI-IEPS). Rule eliminated.
     
  • 2.24. Report of the use of physical or electronic labels and seals. The rule is modified to give greater scope with respect to taxpayers that adhere or print electronic labels and seals to containers containing alcoholic beverages. Additionally, it establishes that the “commercializers/maquiladores”, that the total or partial manufacture, production or packaging on behalf of the commercializer, must provide to the tax authority through the SAT Portal, the information requested by the FEMYP. On the other hand, the amendment to the rule establishes new requirements for compliance in the submission of information to the tax authority and the validity of the labels and seals.
     
  • 2.27. Report on the use of physical or electronic affixed and printed labels and seals. The rule is amended to establish that the assignment of brand codes of manufactured tobacco other than those classified in Annex 11 of the RMF, must be renewed every year in accordance with the procedure Form 30/IEPS “Notices filed by producers and importers of manufactured tobacco.”
     
  • 2.32. Report on the use of physical or electronic affixed and printed labels and seals. The term is modified from 120 to 150 calendar days for the security codes provided by the SAT to become ineffective when they have not been used.
     
  • 2.47. Correct use of security codes. The rule is amended by adding Section VII to establish that producers, manufacturers and importers of cigars and other manufactured tobaccos, with the exception of cigars and other tobaccos made entirely by hand, shall make correct use of the security codes when the corresponding security code is printed only once on the packet, case, package, wrapper or any other object containing cigars or other handmade tobaccos, it being understood that each packet, case, package, wrapper or any other object containing them has a different security code.

Rights

  • 1. Updating inflationary factor. The applicable factor for the calculation of the fees is updated with the factor 1.0454, resulting from dividing the National Consumer Price Index (NCPI) of November 2024, which is 137.424, by the NCPI of November 2023, which is 131.445, calculated up to the ten thousandth, in accordance with the provisions of Article 17-A, last paragraph of the FTC.

Tax on New Automobiles (ISAN)

  • 1. Updating factor applicable to the ISAN rate. The factor applicable to the ISAN rate is updated to 136.828 points.
     
  • 3. Updating factor to determine the price of automobiles exempted from ISAN. The factor applicable to the ISAN rate is updated to 137.424 points.

Federation Income Law (LIF)

  • 5. Refund of the IEPS creditable for the sale or importation of diesel or biodiesel and its blends in the case of taxpayers exclusively engaged in agricultural and forestry activities. The electronic card Subsidies/SAGARPA is eliminated as one of the requirements for the refund of the IEPS.
     
  • 18. Applicable tax year and verification of total income. The Thirty-Fourth transitory provision of the LIF allows taxpayers with tax credits derived from omitted taxes or countervailing duties to apply a tax incentive in connection with:
    • Surcharges of federal taxes and countervailing duties of 2023 and prior years.
    • Surcharges and enforcement costs of final tax credits of 2023 and prior years.
    • Fines for acts or omissions with aggravating circumstances according to Article 75 of the FTC.
    • Fines for tax, customs and foreign trade infractions.
       
  • 19. Purpose of the tax incentive: Taxpayers with tax credits for omitted taxes or compensatory quotas may apply a tax incentive in the following cases:
    • Surcharges: Of federal taxes and compensatory quotas of fiscal year 2023 and prior years.
    • Surcharges and enforcement expenses: Related to final tax credits for fiscal year 2023 and prior years.
    • Aggravated fines: For aggravated offenses according to Article 75 of the FTC.
    • Tax, customs and foreign trade fines: Determined in conjunction with omitted taxes.
    • Fines for noncompliance with tax obligations: Determined jointly with omitted contributions.
    • Outstanding balances: For surcharges, fines and enforcement expenses with authorization for payment in installments as of January 1, 2025.
       
  • 20. Inappropriate assumptions for the application of the tax incentive. The tax incentive is not applicable to:
    • Taxpayers with income over 35 million pesos.
    • Tax credits for penalties not related to tax, customs or foreign trade obligations.
    • Tax credits remitted to the Mexican Tax Authorities, except for those of the Mexican National Customs Agency or federal entities.
    • Tax credits not final or in administrative dispute.
       
  • 21. Powers of the authority to verify the correct application of the tax incentive. The tax authority may verify that taxpayers comply with the requirements of the tax incentive. If noncompliance is detected, the incentive will not be valid and the tax credit will be collected in accordance with Article 20 of the FTC.
     
  • 22. Application of the tax incentive in tax returns. To apply the “LIF Tax Regularization Incentive”, taxpayers must request a line of capture (FCF) through the SAT portal. They must provide details on contributions and fines and declare that they comply with the requirements. After paying, they must file the corresponding return on the Mexican Tax Authorities portal, following a specific procedure to credit the amount paid.
     
  • 23. Deadline for taxpayers subject to verification powers to apply the tax incentive. Taxpayers subject to tax review for fiscal years 2023 or prior may apply a tax incentive until before the notification of the resolution, provided that they correct irregularities and make the tax self-correction before December 31, 2025.
     
  • 24. From the Mexican National Customs Agency: The Mexican National Customs Agency allows interested parties to request a tax incentive for fines related to tax and customs violations, provided that certain requirements are met and the corresponding contributions and fees are paid.
     
  • 25. Requirements for the application of the tax incentive for taxpayers that have an installment payment agreement. The parties mentioned in the Thirty-Fourth transitory provision of the LIF must comply with certain additional requirements to pay tax credits in installments. These include having requested payment in installments before December 31, 2024, having a balance pending payment, and updating the unpaid balance in accordance with the established rules.”
     
  • 26. Requirements for the application of the tax incentive. Taxpayers that meet certain requirements may request a tax incentive according to the Thirty-Fourth transitory provision of the LIF. If the request is approved, the Mexican Tax Authorities will issue a payment capture line within a maximum period of 30 days. If the requirements are not met, the application will be considered not filed, but may be resubmitted. If the requirement cannot be corrected, the taxpayer will be informed, and payment of the tax credit will be required.
     
  • 27. Conditions for the application of the tax credit to take effect. Taxpayers applying the tax incentive must a) Pay the debt within 30 calendar days, b) Accept the tax credit without contesting it, otherwise, they will lose the incentive and c) If payment in installments is authorized, they must comply with each payment on time.
     
  • 28. Facility for payment in installments. Taxpayers who meet certain requirements may pay their federal contributions in up to six installments, provided that the last installment is paid before November 30, 2025. A monthly surcharge rate of 1.26 percent will be applied on the outstanding balance.
     
  • 29. FCF for payment in the case of tax credits administered by federative entities. Requests for tax credits determined by the Mexican Tax Authorities and delegated to the federative entities must be paid by means of the FCF issued by the Mexican Tax Authorities and delivered by the federative entity, following processing Form 10/LIF.

Decrees, Circulars, Agreements and Other Provisions

  • 1.3. CFDI issued by artists. It is added that the CFDI must indicate in the field “Detailed description”, the technique and size individually of each of the works included in the same.
     
  • 5.3. Monthly information to be submitted by individuals rendering partial construction services of real estate intended for residential use. No longer refers to Form 203/CFF.
     
  • 13.1. Calculation of the profit coefficient when applying the tax incentive of the immediate deduction of investments. Rule eliminated.
     
  • 13.4. VAT refund for taxpayers with tax domicile, agency, branch or any other establishment in the affected areas. Rule eliminated.
     
  • 13.6. Donations granted to individuals for the reconstruction or rehabilitation of housing in the affected municipalities of Guerrero. Rule eliminated.
     
  • 13.1. Issuance of the CFDI for the alienation of the merchandise by the Tianguis del Bienestar Locatarios applying the fiscal stimulus in the matter of VAT.: Rules for the issuance of the CDFI to apply the fiscal stimulus.
     
  • 13.2. Noncompliance of the requirements to apply the fiscal incentives established in the Decree Free Zone Chetumal. In case of noncompliance of the previous rule the incentives will not be able to be applied.
     
  • 13.3. and . Loss of the right to apply the CIT and VAT tax incentives: In case of not applying the incentive in the corresponding month, the right to do it later is lost.
     
  • 13.4. Integration of income from the sale of merchandise. Rules for applying the incentive.
     
  • 14.1. and 11.14.2. Application of the incentive in the matter of CIT and VAT. Proof must be obtained in order to apply the incentive.
     
  • 14.3. Provisional income tax payments of individuals who obtained the certificate referred to in the POINBI Decree. Form of the tax return to apply the incentive for individuals.
     
  • 14.4. Provisional income tax payments of legal entities in the general legal regime that obtained the certificate referred to in the POINBI Decree. Form of the tax return to apply the incentive for legal entities.
     
  • 14.5. Provisional income tax payments of legal entities in the Simplified Trust Regime that obtained the certificate referred to in the POINBI Decree. Form of the return to apply the incentive for the simplified trust regime.
     
  • 14.7. Integration of the operations attributable to the productive economic activities carried out within the POINBI. Rules to be able to apply the benefit of the incentive.
     
  • 14.8. Documentation to prove that the fixed assets acquired are new in terms of deductions. List of documents to be submitted to prove fixed assets.
     
  • 14.9. Cancellation or revocation of the certificate. Cases in which the cancellation or revocation of the certificate is applicable.
     
  • 14.10. Control of the exit, entry and transfer of goods. The provisions for the control of the exit, entry and transfer of goods within the same POINBI, or between different POINBIs, are complied with when complying with the provisions regarding the issuance of CFDI with the complement of a bill of lading.
     
  • 14.11. Issuance of CFDI that accredits the performance of activities within the POINBI, applying the VAT tax incentive. Form of issuing the CFDI to accredit the performance of activities within the POINBI, applying the VAT tax incentive.
     
  • 14.12. and 11.14.13. Procedures for the application of the incentive in definitive monthly payments of VAT and provisional payments of CIT. Pre-filled fields of the corresponding returns, with the information of the CFDI.

Digital Services Provisions

  • 2.10. Withholding of VAT by digital intermediation platforms when payments are deposited in accounts abroad. Starting in 2025, digital intermediation platforms between third parties, residents abroad without an establishment in Mexico and those residents in the country, that collect on behalf of the offeror of goods the consideration and the corresponding VAT and deposit in bank or deposit accounts located abroad such consideration, must withhold from the offerors of the goods 100 percent of the VAT corresponding to the sales in which they act as intermediaries.

Transitory

  • First: This Resolution shall enter into force on January 1, 2025, and shall remain in effect until December 31, 2025.
     
  • Second: The amendments to the following Annexes are hereby published:
    • Eighth Amendment to Annex 6 of the RMF for 2014. For the purposes of this section, it shall be understood as follows:
      • First Amendment to Annex 6, the one published in the DOF on December 22, 2014.
      • Second Amendment to Annex 6, published in the DOF on January 07, 2015.
      • Third Amendment to Annex 6, published in the DOF on November 20, 2015.
      • Fourth Amendment to Annex 6, published in the DOF on January 12, 2016.
      • Fifth Amendment to Annex 6, published in the DOF on December 29, 2017.
      • Sixth Amendment to Annex 6, published in the DOF on August 21, 2019.
      • Seventh Amendment to Annex 6, as published in the DOF on May 14, 2020.
    • Ninth Amendment to Annex 15 of the RMF for 2022.

The Annexes and their amendments, which are disclosed through this Resolution, will become effective as of the day following their publication in the DOF. Until said Annexes are published, the Annexes of the RMF 2024 will be applicable.

  • Third: Tax authorities other than SAT (INFONAVIT, PROFECO, CONAGUA and tax authorities of federal entities) will continue to be able to use the tax mailbox to notify administrative acts or resolutions.
     
  • Fourth: The application of the fine for not enabling the tax mailbox, or not registering or updating means of contact, is extended until January 1, 2026.
     
  • Fifth: As of December 31, 2025, public administration authorities and individuals may use the tax mailbox as a means of communication between them, according to Article 17-L of the FTC.

The possibility of offsetting amounts in favor generated up to December 2018 is eliminated.

The facility to issue CFDI version 2.0 is eliminated, incorporating the Complementary Waybill.

  • Sixteenth and Seventeenth: Individuals of the Simplified Trust Regime will be able to comply with the obligation of having an enabled tax mailbox and e-signature, as of January 1, 2026.
     
  • The obligation for individuals to consider as accruable income the amounts received for deposits, payments or acquisitions that had been deducted in terms of Article 218 in force until 2013 is eliminated.
     
  • Twenty-Third: In order to comply with Articles Seventh and Eighth of the Decree of Chapter 11.15., the Tianguis del Bienestar tenants may consider the obligation to file provisional income tax payments fulfilled when filing the tax return for fiscal year 2024 through the “Servicio de Declaraciones y Pagos” (Tax Returns and Payments Service).

Our team of experts remains attentive to any questions or comments you may have about the Mexico General Tax Rules for 2025 or the content of this document.


[1] DOF, Official Gazette of the Federation, https://www.dof.gob.mx/#gsc.tab=0.

https://www.alvarezandmarsal.com/insights/mexico-general-tax-rules-2025