Regulatory Alerts2023-06-05 | DOF 5691049Added
Decree fostering investment by taxpayers carrying out productive economic activities within the Development Poles for Wellbeing of the Isthmus of Tehuantepec
This Decree grants tax benefits and administrative facilities to taxpayers conducting productive economic activities within the Development Poles for Wellbeing of the Isthmus of Tehuantepec, provided they maintain tax compliance, hold a concession or property title, submit an investment project, and establish fiscal domicile in the Pole. Beneficiaries receive an income tax credit equivalent to 100% of the tax caused for three fiscal years, followed by 50% for three subsequent years, or up to 90% if minimum employment levels are exceeded, along with an immediate 100% deduction for new fixed asset investments over six years. Additionally, a value-added tax credit equivalent to 100% of the tax payable is available for four years for transactions between taxpayers within the Poles, provided the tax is not transferred to the acquirer, though these incentives cannot be combined with certain other regimes under the Income Tax Law.
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