2025-01-21 | DOF 5747410Added · Updated
The decree grants eligible corporations and individuals the option to immediately deduct investments in new fixed assets at rates ranging from 35% to 91% depending on the asset type and activity, applicable for investments made through September 30, 2030. It also allows an additional tax deduction of 25% on the increase in expenses for dual education training and innovation projects, subject to approval by an Evaluation Committee. The total budget for these incentives is capped at 30 billion pesos, with a minimum of 1 billion pesos reserved for small and medium-sized enterprises with annual revenues up to 100 million pesos.
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