Agreement Establishing Fees for the Transfer of National Waters

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DOF: 26/02/2026

AGREEMENT by which the fees for the transfer of national waters are made known

At the margin, a seal with the National Coat of Arms, which says: United Mexican States.- Treasury.- Ministry of Finance and Public Credit.

AGREEMENT 22/2026

AGREEMENT BY WHICH THE FEES FOR THE TRANSFER OF NATIONAL WATERS ARE MADE KNOWN

ÉDGAR ABRAHAM AMADOR ZAMORA, Secretary of Finance and Public Credit, based on articles 31, fraction XXXIV of the Organic Law of the Federal Public Administration; 223-Bis of the Federal Rights Law, and 3 of the Internal Regulations of the Ministry of Finance and Public Credit, and

CONSIDERING

That on December 11, 2013, the "Decree by which various provisions of the Value Added Tax Law; the Special Tax on Production and Services Law; the Federal Rights Law are reformed, added to and repealed; the Income Tax Law is issued; and the Single Rate Corporate Tax Law and the Tax on Cash Deposits Law are abrogated" was published in the Official Gazette of the Federation, through which the fees applicable to those taxpayers who use, exploit or take advantage of national waters transferred from a different basin with which there is no natural connection were established, with the objective of including a proportional and equitable regulatory scheme that determines and assigns in an efficient manner the distribution of the water resource;

That on November 13, 2023, the "Decree by which various provisions of the Federal Rights Law are reformed, added to and repealed" was published in the Official Gazette of the Federation, by which the concept of transfer in article 223-Bis was modified, to establish that it will be considered a transfer, the use, exploitation or taking advantage of national waters conducted from one hydrological basin to another through hydraulic infrastructure works;

That article 223-Bis of the Federal Rights Law establishes that natural and legal persons referred to in articles 222 and 223 of the cited order, who directly transfer national waters, as well as those who benefit from indirect transfer, will pay in addition to the fees provided for in article 223 of the Federal Rights Law, those included in article 223-Bis mentioned, taking into account the uses established in article 223 of the referred Law, as well as the availability zones from which the transfer of water is exported and the import zone. This, considering that such transferred waters have a higher value due to the environmental impact and social opportunity cost caused by their extraction;

That the aforementioned article 223-Bis of the Federal Rights Law, in addition to establishing the fees applicable for the transfer of national waters, states that taxpayers may opt to add to the fee provided for in article 223 of the cited order, the fee determined according to the formula

( ) that is established in said article and that, as an administrative convenience, the Ministry of Finance and Public Credit will publish in the Official Gazette of the Federation, no later than the last day of the second month of the corresponding fiscal year, the fees applicable to the transfer during said year, resulting from the application of the cited formula, therefore the following is issued:

AGREEMENT

SINGLE ARTICLE.- The fees for the transfer of national waters are made known, which taxpayers may opt to pay with respect to the rights corresponding to the 2026 fiscal year, ( ) resulting from the application of the formula established in article 223-Bis of the Federal Rights Law, as follows:

Section A, of article 223 of the Federal Rights Law, source of extraction surface waters

Exporting availability zone

Importing availability zone

ZD

1

2

3

4

1

$3.2867

2

$1.7816

$1.5131

3

$1.1609

$0.6879

$0.4961

4

$1.1009

$0.6177

$0.3871

$0.3794

Section B, fraction I of article 223 of the Federal Rights Law, source of extraction

surface waters

Exporting availability zone

Importing availability zone

ZD

1

2

3

4

1

$97.6836

2

$54.2711

$46.8485

3

$39.2474

$26.6904

$23.3964

4

$32.9091

$19.0689

$13.3033

$11.6482

Section B, fraction II of article 223 of the Federal Rights Law, source of extraction

surface waters

Exporting availability zone

Importing availability zone

ZD

1

2

3

4

1

$1.1292

2

$1.1292

$1.1292

3

$1.1292

$1.1292

$1.1292

4

$1.1292

$1.1292

$1.1292

$1.1292

Section B, fraction III of article 223 of the Federal Rights Law, source of extraction

surface waters

Exporting availability zone

Importing availability zone

ZD

1

2

3

4

1

$0.8120

2

$0.4623

$0.4051

3

$0.3214

$0.2192

$0.1860

4

$0.2682

$0.1566

$0.1012

$0.0862

Section B, fraction IV of article 223 of the Federal Rights Law, source of extraction surface waters

Exporting availability zone

Importing availability zone

ZD

1

2

3

4

1

$2.4203

2

$1.4834

$1.3508

3

$1.0016

$0.7379

$0.6300

4

$0.8009

$0.5070

$0.3208

$0.2598

Section C, of article 223 of the Federal Rights Law, source of extraction surface waters

Exporting availability zone

Importing availability zone

ZD

1

2

3

4

1

$0.0372

2

$0.0372

$0.0372

3

$0.0372

$0.0372

$0.0372

4

$0.0372

$0.0372

$0.0372

$0.0372

The fee resulting from the above tables will be applied for each cubic meter or thousand cubic meters of water that the taxpayer directly transfers during the quarter, as well as for each cubic meter or thousand cubic meters of which the taxpayer has benefited derived from indirect transfer, as applicable.

TRANSITORY

SINGLE.- This Agreement enters into force the day following its publication in the Official Gazette of the Federation.

Respectfully.

Mexico City, February 16, 2026.- In substitution for the absence of the Secretary of Finance and Public Credit and the person holding the position of Undersecretary of Finance and Public Credit, based on article 50, first paragraph of the Internal Regulations of the Ministry of Finance and Public Credit, the Undersecretary of Revenues, Carlos Gabriel Lerma Cotera.- Signature.

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