Agreement Publishing the Inter-Institutional Committee's Decision on the Distribution of the High-Performance Sports Tax Incentive for Fiscal Year 2025

DOF: 19/02/2026

AGREEMENT PUBLISHING THE AGREEMENT OF THE INTER-INSTITUTIONAL COMMITTEE FOR THE APPLICATION OF THE TAX INCENTIVE FOR HIGH-PERFORMANCE SPORTS, WHICH ANNOUNCES THE DISTRIBUTION OF THE AMOUNT GRANTED DURING THE 2025 FISCAL YEAR CONCEPT OF THE TAX INCENTIVE REFERRED TO IN ARTICLE 203, FOURTH PARAGRAPH, SECTION III OF THE INCOME TAX LAW.

Inter-Institutional Committee for the Application of the Tax Incentive for High-Performance Sports.

AGREEMENT PUBLISHING THE AGREEMENT OF THE INTER-INSTITUTIONAL COMMITTEE FOR THE APPLICATION OF THE TAX INCENTIVE FOR HIGH-PERFORMANCE SPORTS, WHICH ANNOUNCES THE DISTRIBUTION OF THE AMOUNT GRANTED DURING THE 2025 FISCAL YEAR CONCEPT OF THE TAX INCENTIVE REFERRED TO IN ARTICLE 203, FOURTH PARAGRAPH, SECTION III OF THE INCOME TAX LAW.

The Inter-Institutional Committee for the Application of the Tax Incentive for High-Performance Sports, based on the provisions of Article 203, fourth paragraph, section III of the Income Tax Law (LISR) and in compliance with Rule 6, subsection e) of the General Rules for the application of the Tax Incentive for High-Performance Sports, published in the Official Journal of the Federation on February 28, 2017, and modified by agreements published in the same official publication on January 26, 2018, February 28, 2020, and February 12, 2021, informs:

That during the 2025 fiscal year, there were no taxpayers benefited by the Tax Incentive for High-Performance Sports and, consequently, no amount was authorized from said tax incentive for Projects for Investment in Highly Specialized Sports Infrastructure and Installations, nor for Programs Designed for the Development, Training, and Competition of Mexican High-Performance Athletes, the foregoing, in accordance with the provisions of Article 22, section V of the Federal Revenue Law for Fiscal Year 2025, which established the suspension of the granting of the tax incentive provided for in Article 203 of the LISR for the 2025 fiscal year.

Respectfully,

Mexico City, January 30, 2026.- The Substitute Representative of the Ministry of Finance and Public Credit, Víctor Hugo Núñez Martínez. - Initials.- The Principal Representative of the Tax Administration Service, María Leticia Bernal Velázquez. - Initials.- The Substitute Representative of the National Commission of Physical Culture and Sport, Ricardo Carlos Alberto Báez Olvera. - Initials.- The Substitute Representative of the Mexican Olympic Committee, Vladimir Lenin Vidals Navarrete. - Initials.

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