Mexico published a resolution detailing the guidelines for tax incentives under the “Mexico Plan” decree on 21 March 2025, effective from 24 March 2025.
The resolution establishes the role of a new Evaluation Committee, composed of members from the Treasury Department (SHCP), the Economy Department (SE), and the Regional Economic Development and Relocation Advisory Board (CADERR), to review applications and issue compliance certificates for eligible taxpayers.
To apply, taxpayers must submit various documents, including tax compliance certificates, identification, and details of their workers registered with the Mexican Social Security Institute (IMSS). They must also provide information on their investment projects or collaboration agreements. Applications can be submitted either physically or by email .
The SHCP has six business days to review applications, and taxpayers must address any inconsistencies within three business days.
If approved, the Evaluation Committee will issue a compliance certificate within 30 business days, indicating the amount of tax incentives granted. The certificate is valid until the relevant project or collaboration agreement concludes, but no later than 30 September 2030. Documentation must be retained for five years for audit purposes.
The Evaluation Committee can revoke a certificate if the taxpayer fails to comply with the guidelines or submits false information. Revoked taxpayers must amend their tax returns and pay any due taxes and surcharges. They are permanently barred from applying for the incentives in the future.
