Decree of fiscal stimuli northern border region and decree of fiscal stimuli south border region.
Last 24 December was published in the Official Gazette of the Federation (DOF) The new validity of the aforementioned decrees, establishing that the validity of both will be until next 31 from December to 2025; Unlike the past on this occasion the term was only extended for one year.
Decree by which the diverse granted by the employment subsidy is modified.
Last 31 December 2024 The decree in comment was published in the DOF that aims to continue with the subsidy to employment in the same terms as announced in May of 2024; The decree enters into force from the 1 of January of 2025.
- The subsidy for monthly employment will be applicable to workers whose monthly income that serves as the basis for calculating the income tax corresponding to the calendar month in question, Do not exceed de $10,171.00 (ten thousand one hundred seventy -one pesos 00/100 provided that said partners comply on their own account with their tax obligations), except those perceived by the concept of antiquity premiums, withdrawal and compensation or other separation payments, up to the amount resulting from multiplying the monthly value of the Unit of Measurement and Update by 13.8%.
- To calculate the Employment Subsidy corresponding to January 2025, The monthly value of the Unit of Measurement and Update must be multiplied by the 14.39%, replacing the percentage of 13.8%, that is to say, 3,300.53 x 14.39% = 474.95.
- To determine the Employment Subsidy corresponding to February to December 2025 You must wait for the publication of the value of the monthly UMA that will be in force during that period
Minimum wage
Last 19 from December to 2024 The amounts that will be in force during the fiscal year were published in the DOF. 2025 in the Free Zones of the Northern Border and the General Minimum Wage Zone:
“Silla Law”
Last 18 from December to 2024 The reforms to the articles were published in the DOF 132, First paragraph and fraction V; 133, First paragraph; 422, First paragraph and 423, fractions i, Those who pay taxes in accordance with Chapters IV, VIII of the X, and a XVII bis fraction is added to the article 133 of the Federal Labor Law, where among other aspects, It is established:
- Provide the sufficient number of seats or chairs with support available to all working people in the service sectors, trade, analogous work centers and in industrial establishments when allowing the nature of work.
- It is forbidden to force working people to remain standing during the entire workday and prohibit them from taking seat periodically during the development of their functions
Income Law of the Federation
Dated 19 from December to 2024, The Federation's Revenue Law for the fiscal year of 2025. The topics we consider most relevant are the following:
- Monthly surcharge rates: protroga 0.98%, partialities up to 12 months 1.26%. The monthly surcharges rate 1.47%.
- Fines reduction. The ease of reducing the 50% of the fine whenever the payment is carried out after the tax authorities begin the exercise of their powers of verification and until before the final act of the home visit or the trade of observations is notified, as long as, In addition, the payment is included in the omitted contributions and their accessories.
- Retention rate on interest: It remains in 0.50% the ISR withholding rate on interest paid by financial system institutions to individuals and legal entities residing in the country.
- Cancellation of tax receipts.
- As a novelty, It is established that the period for the cancellation of digital tax receipts by Internet (CFDI), may be carried out no later than the last day of the month in which the annual ISR declaration corresponding to the fiscal year in which the receipt was issued must be submitted., provided that the person in favor of whom it is issued accepts its cancellation. This provision is identical to what is stated in the Rule 2.7.1.46 of the Miscellaneous Tax Resolution (2025)
Extension to enable the tax mailbox until 31 from December to 2025.
The SAT issued a statement (30 December 2024) where he informs that taxpayers have until 31 from December to 2025 To fulfill this obligation, If not, may impose sanctions; the fines in accordance with article 86-D of the Fiscal Code of the Federation is $3,850 a $ 11,540
They are exempted from this obligation:
- The natural and moral persons who are faced with the RFC with a tax situation of canceled or suspended.
- Natural persons without tax obligations and without economic activity.
- Salaried taxpayers and assimilated to wages that have obtained income in the immediate previous year lower than 400 thousand pesos.
Fiscal Code of Mexico City
Last 27 from December to 2024 The CDMX Gazette was published various modifications, among others, those related to the state Payroll Tax and the addition of Chapter VII Ter related to the new Tax on the Emission of Polluting Gases into the Atmosphere.
State Payroll Tax
The article was modified 158 of the Tax Code of Mexico City. The change is that from 2025 The applicable rate for the Payroll Tax will be 4% on the total amount of expenditures made for remuneration of subordinate personal work; The base to which the rate is applied was not subject to modifications. The application of a tax benefit is proposed[1] of the 1% for Microbusinesses (until 10 workers) Y, of the 0.5% for small businesses (de 11 a 50 workers).
Tax on the Emission of Polluting Gases into the Atmosphere
From this year they are obliged to pay the tax on the issuance of pollutants to the atmosphere, natural persons and moral people, that in the CDMX they have fixed sources that emit pollutant gases to the atmosphere, whose sum of carbon dioxide emissions, Methane and nitrous oxide, either unitary or any combination of them, whether or greater than a ton of equivalent carbon dioxide /t co2e) a month
The tax will be paid no later than day 17 of the immediate month following the one in which the tax is caused; at the time the discharges of the pollutants to the atmosphere are carried out and will be determined by applying a quota of $58.00 pesos per ton.
Annexed 8 of the Miscellaneous Tax Resolution of 2025 published in the DOF on 30 from December to 2024.
ISR tables for 2025
Monthly
Lease
[1] Article Thirty-seventh