Executive Summary

On January 21, 2025, the Decree Granting Tax Incentives to Promote New Investments was published in the Official Gazette of the Federation. This measure aims to encourage dual training programs and promote innovation through immediate asset depreciation and an additional deduction for training expenses.

This new incentive replaces the tax benefits previously granted to key sectors of the export industry, published on October 11, 2023, and subsequently amended on December 24, 2024.

Eligible Beneficiaries

The following taxpayers may apply for these tax incentives:

Legal entities under the general tax regime and the simplified tax regime.
Individuals engaged in business and professional activities.

Key Features of the Incentive

The tax benefit consists of the following measures:

Immediate Deduction of Fixed Asset Investments

- Applies to new assets acquired between January 22, 2024, and September 30, 2030.
- Allows for the deduction of the original investment amount in the same fiscal year in which the investment is made, applying the percentages established in the Decree instead of those set forth in the Income Tax Law.
- Investments must remain in use for a minimum of two consecutive years after the fiscal year in which the immediate deduction is applied (with certain exceptions).
- The incentive does not apply to:
  - Office furniture and equipment.
  - Internal combustion engine vehicles.
  - Vehicle armoring equipment.
  - Fixed assets that cannot be individually identified.
  - Aircraft, except those used for agricultural aerial spraying.

2. Additional Deduction for Training and Innovation

- Through annual tax returns until 2030, taxpayers may apply an additional deduction of 25% of the increased amount spent on:
  - Employee training programs.
  - Innovation projects related to new developments or initial certifications.

Requirements to Qualify for the Incentives

To be eligible, beneficiaries must meet the following requirements, among others:

Be registered with the Federal Taxpayer Registry and have an active tax mailbox.
Maintain a positive tax compliance status.
Submit:
- A detailed investment project.
- A collaboration agreement with the Ministry of Public Education for dual education programs.
- An investment plan for innovation or initial certification, as applicable.
Obtain a compliance certificate issued by the Evaluation Committee.
Adhere to the guidelines established by the Evaluation Committee.

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