{"id":14623,"date":"2023-09-13T18:46:14","date_gmt":"2023-09-13T18:46:14","guid":{"rendered":"https:\/\/cocofact.agency\/skatt-es\/?p=14623"},"modified":"2023-10-13T18:32:50","modified_gmt":"2023-10-13T18:32:50","slug":"incentivos-fiscales-en-sectores-clave-en-mexico","status":"publish","type":"post","link":"https:\/\/cocofact.agency\/skatt-es\/incentivos-fiscales-en-sectores-clave-en-mexico\/","title":{"rendered":"Incentivos fiscales en sectores clave en M\u00e9xico \/ Tax Incentives in Key Sectors in Mexico"},"content":{"rendered":"\t\t
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En la segunda Convenci\u00f3n binacional de la American Society de M\u00e9xico llevada a cabo este mes de septiembre de 2023, el subsecretario de Hacienda, Gabriel Yorio, dio a conocer que el Gobierno mexicano tiene planeado emitir un paquete de incentivos que proporcionar\u00e1n beneficios fiscales a cinco sectores clave en M\u00e9xico: farmac\u00e9utico, transporte, electr\u00f3nico, microprocesadores y aeroespacial.<\/p>

Los beneficios fiscales consistir\u00edan principalmente en deducciones\/acreditamientos para ISR e IVA, similares a los otorgados para el fomento de la inversi\u00f3n en el istmo de Tehuantepec (regi\u00f3n geogr\u00e1fica localizada entre los estados de Oaxaca y Veracruz), pero sin estar limitados a zonas geogr\u00e1ficas espec\u00edficas, por lo que, los contribuyentes calificados podr\u00edan aplicarlos sin importar el territorio mexicano en el que se instalen.<\/p>

Cabe recordar que en junio de 2023 se public\u00f3 en el Diario Oficial de la Federaci\u00f3n el decreto por el cual se otorgaron incentivos fiscales para quienes realicen actividades econ\u00f3micas productivas al interior de los Polos de Desarrollo para el Bienestar del istmo de Tehuantepec (entre ellas, la el\u00e9ctrica, automotriz, farmac\u00e9utica, agroindustria, energ\u00edas limpias, tecnolog\u00edas de la informaci\u00f3n, metales, petroqu\u00edmica, etc.). Dentro de los beneficios m\u00e1s atractivos aplicables (tanto para contribuyentes residentes en M\u00e9xico como en el extranjero con establecimiento en el pa\u00eds) se encuentra un cr\u00e9dito fiscal equivalente al 100% de ISR durante los tres primeros ejercicios fiscales y del 50% al 90% en los tres ejercicios fiscales subsecuentes, as\u00ed como un cr\u00e9dito fiscal del 100% de IVA.<\/p>

Como parte de los incentivos fiscales nuevos que se est\u00e1n discutiendo, el funcionario mexicano tambi\u00e9n se\u00f1al\u00f3 que se est\u00e1 considerando un decreto para impulsar la industria del litio en el estado de Sonora, desde su extracci\u00f3n, hasta su aportaci\u00f3n a la electromovilidad en el ensamblado de veh\u00edculos el\u00e9ctricos. Asimismo, se\u00f1al\u00f3 que se buscar\u00e1 impulsar la industria de energ\u00eda solar, detonando el desarrollo de cinco plantas solares, como la planta fotovoltaica m\u00e1s grande de Am\u00e9rica Latina, ubicada en Puerto Pe\u00f1asco, Sonora, estado fronterizo con Estados Unidos.<\/p>

As\u00ed, los beneficios fiscales ya mencionados conforman el paquete de incentivos que podr\u00e1 ser aplicado por empresas que busquen relocalizar sus cadenas de suministro a M\u00e9xico, fen\u00f3meno conocido como \u201cnearshoring\u201d. Sobre este tema, en la misma Convenci\u00f3n de septiembre, Ernesto Stein, representante del Banco Interamericano de Desarrollo en M\u00e9xico, se\u00f1al\u00f3 que la mitad de los beneficios del nearshoring fluir\u00e1n hacia M\u00e9xico como consecuencia del T-MEC, entre otros temas importantes, donde M\u00e9xico tiene ventajas claras y una oportunidad \u00fanica.<\/p>

\u00a0<\/h2>

Tax Incentives in Key Sectors in Mexico<\/strong><\/h2>

In the second Binational Convention of the American Society of Mexico held this September 2023, Gabriel Yorio, the Undersecretary of Finance, announced that the Mexican government plans to issue a package of incentives that will provide\u00a0tax\u00a0benefits to five key sectors in Mexico: pharmaceuticals, transportation, electronics, microprocessors, and aerospace.

The\u00a0tax\u00a0benefits would mainly consist of deductions\/credits for income tax (IT) and value-added tax (VAT), similar to those granted to promote investment in the Isthmus of Tehuantepec (a geographic region located between the states of Oaxaca and Veracruz).\u00a0However, they will not be limited to specific geographical areas, so qualified taxpayers could apply them regardless of the Mexican territory in which they are located.

It is worth noting that in June 2023, a decree was published in the Official Gazette of the Federation, granting\u00a0tax\u00a0incentives to those engaged in productive economic activities within the Development Poles for the Well-being of the Isthmus of Tehuantepec. These activities include electric, automotive, pharmaceutical, agro-industrial, clean energy, information technology, metals, petrochemicals, etc. Among the most attractive benefits applicable (both for taxpayers residing in Mexico and those with establishments in the country) is a\u00a0tax\u00a0credit equivalent to 100% of\u00a0the IT\u00a0during the first three fiscal years and 50% to 90% in the subsequent three fiscal years, as well as a 100%\u00a0VAT\u00a0fiscal credit.

As part of the new\u00a0tax\u00a0incentives being discussed, the Mexican official also mentioned that they are considering a decree to boost the lithium industry in the state of Sonora, from its extraction to its contribution to electromobility in the assembly of electric vehicles.\u00a0Additionally, they plan to promote the solar energy industry by triggering the development of five solar plants, including the largest photovoltaic plant in Latin America, located in Puerto Pe\u00f1asco, Sonora, a border state with the United States.

Thus, the aforementioned\u00a0tax\u00a0benefits make up the incentive package that can be applied by companies looking to relocate their supply chains to Mexico, a phenomenon known as \u00abnearshoring.\u00bb On this subject, in the same September Convention, Ernesto Stein, the representative of the Inter-American Development Bank in Mexico, pointed out that half of the benefits of nearshoring will flow into Mexico as a result of the USMCA, among other important topics, where Mexico has clear advantages and a unique opportunity.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\"\"<\/a><\/figure>

Felipe Mendoza<\/a><\/h3>

Socio de Consultor\u00eda y Cumplimiento Fiscal<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

En la segunda Convenci\u00f3n binacional de la American Society de M\u00e9xico llevada a cabo este mes de septiembre de 2023, el subsecretario de Hacienda, Gabriel Yorio, dio a conocer que el Gobierno mexicano tiene planeado emitir un paquete de incentivos que proporcionar\u00e1n beneficios fiscales a cinco sectores clave en M\u00e9xico: farmac\u00e9utico, transporte, electr\u00f3nico, microprocesadores y […]<\/p>\n","protected":false},"author":1,"featured_media":14624,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21,25],"tags":[425,420,422,427,421,423,424,426],"class_list":["post-14623","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletines","category-fiscal","tag-bienestar-del-istmo-de-tehuantepec","tag-convencion-binacional","tag-deducciones-fiscales","tag-estados-unidos-y-canada","tag-incentivos-fiscales","tag-isr-impuesto-sobre-la-renta","tag-iva-impuesto-al-valor-agregado","tag-t-mec-tratado-entre-mexico"],"_links":{"self":[{"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/posts\/14623","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/comments?post=14623"}],"version-history":[{"count":6,"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/posts\/14623\/revisions"}],"predecessor-version":[{"id":14631,"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/posts\/14623\/revisions\/14631"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/media\/14624"}],"wp:attachment":[{"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/media?parent=14623"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/categories?post=14623"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/tags?post=14623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}