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The October 11, 2023 Mexican Federal Official Gazette contains the “Decree granting tax incentives to key sectors of the export industry consisting of the immediate deduction of the investment in new fixed assets and the additional deduction of training expenses” (hereinafter, the “Decree”), effective as of October 12, 2023.  This Decree grants tax incentives for […]

The Court has confirmed the constitutionality of the Controlling Beneficiary. [Update]

In Mexico, all entities, whether individuals, corporations, trusts, foundations, or other similar structures, are required to identify their Controlling Beneficiaries. These individuals are those who receive benefits from the entity or exert influence over it, as detailed in the previously published article by Aliza Palatchi. Failure to comply with this obligation may result in fines […]


A controversy before the Courts of the country is always complicated because it involves factors such as lawyers’ fees, personal resources, bureaucracy, long times to obtain a judgment and factors such as the excessive workload that the Authority has at the local or federal level, which makes access to the administration of justice difficult.   […]

Entry into force of the decree prohibiting added trans fats in the industrial manufacturing process of edible oils and fats, food and non-alcoholic beverages.

Mexico City, September 5, 2023.   Trans fats are produced through a process of partial hydrogenation of vegetable oils and have been linked to an increased risk of cardiovascular disease and other health problems when consumed in excess, according to the World Health Organization. In response to this situation, in Mexico, as of the second […]

The Civil Code of Mexico City, moves towards inclusion.

On August 8, 2023, the plenary session of the Supreme Court of Justice of the Nation (the “Court“), invalidated provisions of the Civil Code in force of Mexico City (the “Code“), in testamentary matters that allow people with disabilities to testament by electronic means. In the world, according with the World Health Organization, approximately 15% […]

Evidentiary value of electronic invoices

In 2011, in resolving the contradiction of decisions between different collegiate circuit courts, the First Chamber of the Supreme Court of Justice of the Nation issued the jurisprudence entitled: “INVOICES. PROBATORY VALUE BETWEEN WHO ISSUED THEM AND WHO ACQUIRED THE GOODS AND SERVICES”, in which it is argued that the invoice is a private document […]

Mergers, Acquisitions, and Nearshoring – challenges and Opportunities for 2023

During 2021 and 2022, the M&A market in Mexico will grow 44% compared to 2019 and 2020, having the effect of mobilizing approximately USD$16,000’000,000.00, according to Transactional Track Record Data’s (TTR Data) 2022 annual report. This growth is due to several factors, highlighting the following (I) market recovery to pre-pandemic levels, (ii) increased need for […]