2025-01-22 | DOF 5747530

Added

First Resolution of Modifications to the General Fiscal Resolution for 2025 and Annex 1-A

The Tax Administration Service repeals Chapter 11.12 of the General Fiscal Resolution for 2025, which contained rules regarding tax incentives for key sectors of the export industry related to immediate deductions for new fixed assets and additional training expenses. A transitional provision allows taxpayers currently applying these repealed rules to continue doing so until completion, despite the publication of a new decree on January 21, 2025. Additionally, the corresponding administrative procedure code 1/DEC-13 in Annex 1-A is repealed.

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Mexico

Secretaria de Hacienda y Credito Publico

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