Agreement of the Interinstitutional Committee for the Application of the Fiscal Incentive for Research and Technology Development Announcing the Distribution of the Amount Granted During the 2025 Fiscal Year

DOF: 25/02/2026

AGREEMENT of the Interinstitutional Committee for the Application of the Fiscal Incentive for Research and Technology Development by which the distribution of the amount granted during the 2025 fiscal year for the concept of the fiscal incentive referred to in Article 202, fifth paragraph, fraction III of the Income Tax Law is made known.

Interinstitutional Committee for the Application of the Fiscal Incentive for Research and Technology Development.

The Interinstitutional Committee for the Application of the Fiscal Incentive for Research and Technology Development, based on the provisions of Article 202, fifth paragraph, fraction III of the Income Tax Law and in compliance with what is established in Rule 6, subsection f) of the General Rules for the Application of the Fiscal Incentive for Research and Technology Development, published in the Official Gazette of the Federation on December 14, 2023, and modified by agreement published in the same official dissemination organ on February 27, 2025, informs:

That during the 2025 fiscal year, an amount of $561,565,636.70 (Five hundred sixty-one million five hundred sixty-five thousand six hundred thirty-six pesos 70/100 M.N.) was distributed for the concept of the Fiscal Incentive for Research and Technology Development. (1)

Below, the benefited taxpayers, the projects, and the amounts of the authorized fiscal incentive are indicated:

RESEARCH AND TECHNOLOGY DEVELOPMENT PROJECTS

No.	TAXPAYER	PROJECT NAME	FISCAL INCENTIVE
1	Aceroteca Trading, S.A. de C.V.	Development of an ultra-lightweight material reinforced with a carbon fiber core for energy optimization and reduction of environmental impact in automotive vehicles. *	8,574,529.95
2	Almacenadora Mercader, S.A.	Innovation and sustainability in cold storage project with CO2 2025. *	50,000,000.00
3	Alpezzi Chocolate, S.A. de C.V.	Design and pilot experimentation of a continuous process for obtaining chocolate coating, compound, and similar prototypes: Green transition and responsible sourcing. *	37,051,135.43
4	Biofarma Natural CMD, S.A. de C.V.	Development and formulation of an immunomodulator based on cyclic tetra-oligomers of solid synthesis for the treatment of autoimmune diseases affecting mobility, with application in multiple sclerosis and neurodegenerative disorders.	9,305,371.02
5	Controladora Mabe, S.A. de C.V.	Process improvement based on circular economy principles.	45,142,023.06
6	Deacero, S.A.P.I. de C.V.	Innovation in prestressed wire manufacturing: automation, material optimization, and energy efficiency. *; Implementation of advanced technology in zinc dewatering for wire galvanization: quality, efficiency, and sustainability. *	43,528,209.38
7	Diram, S.A. de C.V.	Advanced intelligent system based on an adaptive active power filter (APF), using deep neural networks (deep learning) to optimize power quality, mitigate harmonics, improve energy efficiency, and expand the operational range in electric vehicles.*; Modular system for recovery, transformation, and energy storage for rural communities, based on an internal flow turbine and piezoelectric capture. *	22,801,822.46
8	Fundición Águilas, S.A. de C.V.	Innovation in the reinforcement of austempered ductile iron (ADI) through the incorporation of nanoparticles in a new mold treatment process: energy efficiency, improvement of mechanical properties, and sustainability in the automotive industry. *	11,906,638.45
9	Hella Automotive México, S.A. de C.V.	Intelligent modular system for energy and thermal management in electric vehicles for extended autonomy and high performance of the propulsion system.	50,000,000.00
10	Imperquimia, S.A. de C.V.	Development of a technology for urban photocatalytic products based on ZnO for air purification, self-cleaning, and environmental improvement. *	15,744,966.43
11	Ingenio Tres Valles, S.A. de C.V.	Development of a technological process for the physical, chemical, and biological treatment of wastewater in a sugar mill.	34,437,825.01
12	Intelisis Software, S.A. de C.V.	Design and implementation of an ERP based on cloud architecture ¿techboost-erp¿, hybrid approach with AI, cloud computing, and digital training. *	10,607,797.99
13	International Fresh Guacamole, S. de R.L. de C.V.	Improvement of shelf life of avocado-derived products: guacamole oil, avocado halves, and pieces with controlled atmosphere, cold pasteurization, and rapid freezing. *	48,168,722.73
14	Laboratorios Pisa, S.A. de C.V.	Development of in vitro cellular models and high-precision clinical methodologies to evaluate the therapeutic efficacy of recombinant human insulin, with application of automated euglycemic clamp technology developing a unique algorithm in Mexico.	34,505,950.03
15	Laboratorios Solfran, S.A.	Development of an anti-thromboembolic biological drug derived from 4,000 to 5,000 daltons aminoglycans of high potency, to prevent and treat thromboembolic events and acute coronary syndromes.	9,573,601.19
16	Liferpal M D, S.A. de C.V.	Development and design of an integral system for early diagnosis and personalized high-specialty treatment for metabolic-degenerative diseases, focusing on diabetes mellitus research, through biotechnology and human genomic medicine.	22,086,187.49
17	Metapol, S.A. de C.V.	Pilot plant for the development of new products and improvement of sustainable processes for metallic pigments encapsulated with Industry 4.0 elements and artificial intelligence.	2,424,764.49
18	Minsa Comercial, S.A. de C.V.	Energy revaluation and advanced water treatment. *	50,000,000.00
19	Probiomed, S.A. de C.V.	Technological implementation of the manufacturing process for the drug and medicine: PEG-GCSF (multi-year). *	5,230,026.88
20	Sea Food Nayamex, S.A. de C.V.	Intelligent platform for the management and conservation of marine products. *	38,348,256.67
21	Soluciones Dinámicas Matec, S.A. de C.V.	Development of an advanced process for the production of wood and plastic composites. *	12,127,808.04

Total Amount

$561,565,636.70

*/Refers to multi-year projects whose application of the tax credit will be in proportion to the R&D expenditures and investments made in each fiscal year of the project.

Respectfully,

Mexico City, February 4, 2026.- Substitute Representative of the Secretariat of Science, Humanities, Technology and Innovation, Dr. Marco Antonio Moreno Ibarra.- Rubric.- Substitute Representative of the Secretariat of Economy, Master Benito Jiménez Solano.- Rubric.- Substitute Representative of the Secretariat of Finance and Public Credit, Lic. Víctor Hugo Núñez Martínez.- Rubric.- Substitute Representative of the Tax Administration Service, Lic. Andrés Mojica Vázquez.- Rubric.

1

In accordance with Article 202, fifth paragraph, fraction II of the Income Tax Law, the total amount of the Fiscal Incentive for Research and Technology Development must not exceed 1,500 million pesos per fiscal year, nor 50 million pesos per taxpayer.

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