

Published 01/21/2025
- Immediate Deduction for Fixed Assets: Companies can deduct investments in new fixed assets acquired between the decree's effective date and September 30, 2030. A total of MXN 28.5 billion has been allocated for this purpose.
- Additional Deduction for Training and Innovation: An additional 25% deduction is available for companies that increase their spending on training and innovation, particularly in securing patents and obtaining initial certifications that help integrate businesses into local and regional supply chains. MXN 1.5 billion is set aside to support these efforts.
These incentives apply equally to national and foreign companies, with a special fund of MXN 1 billion designated for micro, small, and medium-sized enterprises (MIPYMES) with annual revenues of less than MXN 100 million.
Evaluation and Oversight of Investment Projects
An Evaluation Committee will ensure transparency and alignment with national economic priorities. This committee will include representatives from the Ministries of Finance and Economy and the Regional Economic Development and Relocation Advisory Council. The committee will oversee the approval of investment projects and verify compliance with the fiscal stimulus requirements.
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Eligible companies must formally apply to the committee, providing documentation that meets specific criteria, including:
- Registration in Mexico’s Federal Taxpayer Registry (RFC).
- Positive tax compliance records.
- Agreements with the Secretariat of Public Education (SEP) to implement dual education programs.
- Detailed records of investments and expenses.
Priority Sectors and Areas of Focus
The fiscal package aims to stimulate growth in key sectors and areas that align with Mexico’s strategic economic goals, including:
- Industrial infrastructure development.
- Import substitution through local supply chain integration.
- Enhancing technical and technological capabilities via educational programs.
By focusing on these areas, the government aims to create a more resilient and competitive business environment that attracts long-term investment and enhances Mexico's participation in global supply chains.
Implementation Period and Impact
The decree takes effect on January 22, 2025, and will remain in effect until September 30, 2030. It also repeals previous fiscal stimulus decrees issued in 2023 and 2024, consolidating efforts to position Mexico among the world’s top ten economies.
With a clear emphasis on strategic sectors and nearshoring opportunities, this fiscal package is expected to drive significant foreign direct investment, create employment opportunities, and bolster Mexico’s technological capabilities in the future.
Mexico’s latest fiscal stimulus package represents a strategic move to enhance the country’s economic landscape and attract foreign investment. Mexico is solidifying its position as a prime nearshoring destination by offering substantial tax incentives and focusing on workforce development and innovation. These efforts demonstrate the government’s commitment to creating a business-friendly environment that promotes sustainable economic growth and technological advancement.
Are you looking to take advantage of Mexico’s latest fiscal incentives to expand your operations? American Industries provides tailored soft-landing solutions to help your business navigate the process and maximize the benefits of the new stimulus package. Contact us today to learn how we can support your growth and integration into Mexico’s thriving industrial landscape.
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