By means of this informative note, we would like to inform you about the relevant changes derived from the Judicial Reform, published on September 15, 2024 in the Official Gazette of the Federation (“DOF”), among which we highlight the popular
Since September 2022, the Real Estate Acquisition Tax in Mexico City has been declared unconstitutional by means of a jurisprudence. More recently, an additional thesis was issued which regulates the effects of such unconstitutionality. Since such unconstitutionality persists in the Tax
On June 7, 2024 an amendment (the "Amendment") to the General Law to Prevent, Punish and Eradicate the Crimes of Trafficking in Persons and for the Protection and Assistance to the Victims of such Crimes (the "Law") was published in
On May 20, 2024 “Agreement No. A/054/2024 of the Energy Regulatory Commission” (the “Agreement”) was published in the Official Gazette of the Federation. The Agreement contains the administrative provisions that establish the basis for the authorization of inspection units for load
On April 30, 2024, the Ministry of Labor and Social Welfare published in the Official Gazette of the Federation an agreement by which it published the catalog of forms for the valuation of occupational diseases. The release of the aforementioned catalog
On April 25, 2024, the National Banking and Securities Commission (the "CNBV") published in the Official Gazette of the Federation the "Resolution that modifies the General Provisions applicable to General Deposit Warehouses, Exchange Houses, Credit Unions and Regulated Multiple Purpose
On April 4, 2024, the Decree amending Section III of Article 994 of the Federal Labor Law (the "LFT") was published in the Federal Official Gazette, which establishes fines for non-compliance by the employer regarding certain obligations. The fines established in
On April 3, 2024, the Mexican Supreme Court of Justice ("SCJN") ruled on the amparo in review 633/2023 ("Amparo"). This ruling determined that the limit on profit sharing to employees ("PTU") equivalent to three months of the employee's salary or
On March 22, 2024 the agreement number ACDO.AS2.HCT.270224/37.P.DIR issued by the Technical Council of the Mexican Social Security Institute (the "Council") was published in the Official Gazette of the Federation. The aforementioned agreement includes the criterion number 01/2024/NV/SBC-LSS-27-I (the "Criterion"), which
On March 26, 2024, a decree was published in the Official Gazette of the Federation amending the General Law of Negotiable Instruments and Credit Transactions, allowing the issuance of electronic negotiable instruments. This reform follows the trend shown by legislators to