Decree on tax incentives for the northern border region and Decree on tax incentives for the southern border region

Attention Taxpayers: All.
 Action Required: Stay informed. 

Estimado Cliente,

Interfactura informs you that on December 24, 2024, the DECREE was published in the Official Gazette of the Federation (DOF), which modifies the various one by which tax incentives are granted to key sectors of the export industry consisting of the immediate deduction of the investment in new fixed assets and the additional deduction of training expenses, the Decree of tax incentives for the northern border region, the Decree of tax incentives for the southern border region, the Decree establishing tax incentives in the matter of the special tax on production and services applicable to the fuels indicated, the Decree establishing complementary tax incentives for automotive fuels and the Decree establishing tax incentives for the alienation of the fuels mentioned on the southern border of the United Mexican States.

This decree includes, among others, important changes in the following articles:

[...]

ARTICLE TWO. The First Transitory Provision of the "Decree on fiscal incentives for the northern border region", published in the Official Gazette of the Federation on December 31, 2018 and its subsequent modifications of December 30, 2020 and October 21, 2022, is amended to read as follows:

"TRANSITIONAL PROVISIONS:

First. This Decree will enter into force on January 1, 2019 and will be in force until December 31, 2025."

ARTICLE THIRD. The First Transitory Provision of the "Decree on fiscal incentives for the southern border region", published in the Official Gazette of the Federation on December 30, 2020, is amended to read as follows:

"TRANSITIONAL:

First. This Decree will enter into force on January 1, 2021 and will remain in force until December 31, 2025."
[...]
TRANSITIONAL

SINGLE. This decree enters into force the day after its publication in the Official Gazette of the Federation.
If you wish to consult the publication in the DOF, you can access the following link:

DOF: 12/24/2024 - DECREE

Interfactura ratifies its commitment to clients and partners, to guarantee regulatory compliance in terms of the Digital Tax Receipt on the Internet (CFDI), within the platforms of the Origon Digital Business Ecosystem.

If you require more information, do not hesitate to write to us at [e-mail]. It will be a pleasure to assist you.

Sincerely,
Origon | Interfactura