Tax
Environmental Taxes in Mexico: Obligations, Risks, and Strategies for Companies
Environmental taxes are state-level levies aimed at mitigating the environmental impact of several industrial activities, such as raw material extraction, pollutant emissions, and waste management. Given their regulatory complexity and diversity across the states, companies must implement proper diagnostics, compliance plans, and legal defense strategies to avoid financial, operational, and reputational risks.Recent developments in case law on anti-abuse rules
The Supreme Court has recently issued several judgments of great importance on the application of articles 13, 15 and 16 of the General Tax Law (hereinafter GTL), judgments that also affect the application of the doctrine of the so-called “second shot”.Mexico: Methods for determining customs value and their practical application
Customs value is the basis for calculating taxes on imports and exports and is determined primarily by the price paid plus certain additional costs. Declaring an incorrect value can result in fines or tax offenses, so proper documentation of each transaction is key.Mexico: Essential rules for a correct tariff classification
Correctly classifying a good in foreign trade involves understanding its nature, function, composition and processing degree. This process is governed by the TIGIE and the rules established by organizations such as the World Customs Organization (WCO) and national authorities such as AGACE. The correct identification of the heading, subheading and tariff fraction ensures that the merchandise receives the appropriate tax, regulatory and statistical treatment, avoiding legal and operational risks in import and export operations.Mexico: Keys to International Trade and Import Processes
In an increasingly interconnected world, international trade in goods has become a key driver of economic growth and competitiveness. This practice allows nations to access products, technologies and raw materials that are not produced locally, while offering new opportunities for companies to expand their markets beyond national borders. In this context, understanding the essential elements that regulate the import and export of goods in Mexico is fundamental for those who participate -or wish to participate- in foreign trade operations.Housing, at the heart of fiscal policy
Following the measures already approved in Catalonia (which have increased the rates of TPO and AJD mainly in real estate transactions carried out by large holders or of significant amounts), the creation of a Complementary State Tax on the Transfer of Real Estate to non-residents in the European Union, which would amount to 100% of the purchase price of the properties, is being proposed, among other measures.