BackThe Federal Government issues a regulation granting tax incentives to key exporting sectors in Mexico (“Decreto por el que se otorgan estímulos fiscales a sectores clave de la industria exportadora consistentes en la deducción inmediata de la inversión en bienes nuevos de activo fijo y la deducción adicional de gastos de capacitación”).
Through such regulation, specific taxpayers will be allowed to apply an immediate deduction on new fixed assets investments acquired between October 12, 2023 and December 31, 2024. Such deduction can be taken in the same tax year in which the investment is made, and it will be calculated using the percentages established in article Second of the Decree, which range from 56% to 89%, depending on the type of asset.
