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ADMINISTRATIVE INCENTIVES AGREEMENT ON STATE TAXES

On August 23, 2024, the Government of the State of Nuevo León published, in the Official Gazette, a new Administrative Incentives Agreement. This Agreement introduces significant subsidies for surcharges and penalties on state taxes that may benefit individuals and companies.

 

Below, we highlight the key points of this Agreement:

  1. Offered Subsidies
  • 90% Subsidy: Applicable to surcharges and penalties related to tax obligations for the fiscal years 2018 through 2023. The non-subsidized portion must be paid in full in a single installment via a virtual payment method.
  • 80% Subsidy: On surcharges, principal penalties, and execution costs related to determined or pending tax credits. The non-subsidized amount must be paid in 2024, starting from the execution of the respective Agreement.
  • 50% Subsidy: On penalties for non-compliance with formal tax obligations. The non-subsidized portion must be paid in full in a single installment.
  1. Procedures to Obtain the Subsidy
  • Required Documentation:
    • Payment receipt and the corresponding form.
    • Declaration under oath of compliance with tax obligations for 2024.
  • Deadlines and Submission:
    • Documents must be submitted to the General Office of Revenue Collection within five days following the payment.
  1. Exclusions and Conditions
  • Not Applicable to Paid Credits: No refund, compensation, or balance in favor will be permitted for already paid credits.
  • Exclusion in Case of Penal Actions: The subsidy does not apply if a complaint or criminal action has been filed.
  • Non-Appealable: The resolutions issued cannot be contested by taxpayers.

 

  1. Covered Local Taxes
  • Payroll Tax
  • Tax on Prize Winnings
  • Tax on Expenditures for Gambling
  • Tax on Gambling and Lotteries
  • Tax on Fares Effectively Charged by Transportation Companies
  • Lodging Tax
  • Tax on the Transfer of Ownership of Used Motor Vehicles
  • Tax on Emissions of Contaminants in Water
  • Tax on Emissions of Contaminants in Soil and/or Subsoil
  1. Validity

This Agreement is effective from the date of its publication and will remain in force until December 31, 2024. Applications initiated during this period may benefit from the subsidies outlined.

At Calderón Marín, S.C., we are dedicated to supporting your business growth in Mexico. Please do not hesitate to contact us for personalized assistance.

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