Home » Internet » Tax Reform 2019 in Mexico

Tax Reform 2019 in Mexico

On 28th December, 2018, the official Mexican gazette ? the Federation Income Law (FIL) ? was published for 2019, enforcing the following most relevant legal amendments.

Suspension of universal compensation of taxes

Anti-laundering notices for outsourcing

Tax incentives for the northern border region

validity: January 2019 to December 2022

reduction of VAT in the north border region from 16% to 8%

reduction of corporate income tax from 30% to 20%

Tax incentives for income tax and VAT will not be considered as taxable income for the purposes of income tax.

areas benefitting and the municipalities of the states of:


Baja California: Ensenada, Playas de Rosarito, Tijuana, Tecate and Mexicali

Sonora: San Luis Río Colorado, Puerto Peñasco, General Plutarco Elías Calles, Caborca, Altar, Sáric, Nogales, Santa Cruz, Cananea, Naco and Agua Prieta

Chihuahua: Janos, Ascensión, Juárez, Praxedis G. Guerrero, Guadalupe, Coyame del Sotol, Ojinaga and Manuel Benavides

Coahuila de Zaragoza: Ocampo, Acuña, Zaragoza, Jiménez, Piedras Negras, Nava, Guerrero and Hidalgo

Nuevo León: Anáhuac

Tamaulipas: Guerrero, Mier, Miguel Alemán, Camargo, Gustavo Diaz Ordaz, Nuevo Laredo, Reynosa, Rio Bravo, Valle Hermoso and Matamoros


legal entities that pay into the general regime

legal entities with the option of accumulation based on effective collection

individuals who pay into the general regime of individuals with business and professional activities


The third amendment provides exciting opportunity to keep current investments and to bring new investment into this area of the country. We foresee that the current business landscape in the north will make it an attractive and competitive region for national and international industries, given these incentives.

At ECOVIS Quibrera Saldaña, Mexico, we provide consulting services in the establishment, taxation and auditing of national and foreign businesses.


Ricardo Quibrera Saldaña, Partner/Chartered Accountant, ECOVIS Quibrera Saldaña, Santa Fe, Mexico


Ecovis is a leading global consulting firm with its origins in Continental Europe. It has over 6,500 people operating in over 70 countries. Its consulting focus and core competencies lie in the areas of tax consultation, accounting, auditing and legal advice.

The particular strength of Ecovis is the combination of personal advice at a local level with the general expertise of an international and interdisciplinary network of professionals. Every Ecovis office can rely on qualified specialists in the back offices as well as on the specific industrial or national know-how of all the Ecovis experts worldwide. This diversified expertise provides clients with effective support, especially in the fields of international transactions and investments ? from preparation in the client?s home country to support in the target country.

In its consulting work Ecovis concentrates mainly on mid-sized firms. Both nationally and internationally, its one-stop-shop concept ensures all-round support in legal, fiscal, managerial and administrative issues.

The name Ecovis, a combination of the terms economy and vision, expresses both its international character and its focus on the future and growth.

Posted by on 18. March 2019. Filed under Internet. You can follow any responses to this entry through the RSS 2.0. You can leave a response or trackback to this entry

You must be logged in to post a comment Login


Recent Comments

    © 2021 So-Co-IT. All Rights Reserved. Log in

    - Copyright by LayerMedia

    Blogverzeichnis - Blog Verzeichnis bloggerei.de Blog Top Liste - by TopBlogs.de Bloggeramt.de