# Ibarra Gallego - Law Firm in Mexico — Contenido completo

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## [New Agreement on Additives and Processing Aids in Food, Beverages and Food Supplements](https://ibarrapg.com/new-agreement-on-additives-and-processing-aids-in-food-beverages-and-food-supplements/)

The purpose of this note is to inform you that, on August 21st, 2026, the Ministry of Health (the “Ministry”) published in the Federal Official Gazette (the “DOF”) a new Agreement that determines the additives1 and processing aids2 permitted in food, beverages and food supplements, as well as their use and applicable health provisions (the “Agreement”). The Agreement fully replaces the framework in force since 2012 and sets out a compliance calendar with several relevant dates for the industry, the first of which falls in mid-November of this year.
Relevant Amendments
We highlight below six changes applicable to the activities regulated by the Agreement:
1.- New numerical limits on colorants (Annex3 III). Several colorants that were previously permitted under Good Manufacturing Practices4, with no specific cap, are now subject to a maximum quantitative limit per food category. Affected parties have 24 months to adjust their formulations.
2.- Periodic update mechanism for the annexes. The Agreement provides that the Federal Commission for the Protection against Sanitary Risks (the “COFEPRIS”) will publish quarterly updates to the annexes on its website, in addition to a republication of the full Agreement in the DOF every six months.
3.- Notification procedure for unlisted uses. When a product or category is not expressly included in Annexes I, III or VII, there is a 12-month period to notify such use to the authority, with an additional 24-month period to reformulate if the request is denied.
4.- Special regime for gold, silver and aluminum colorants. Parties using these colorants where they are not contemplated in the text of the Agreement have 6 months to request their inclusion, and if they do not, an additional 18 months to remove them from their formulations.
5.- Full replacement of the prior framework. The Agreement does not amend, but instead fully repeals the agreement published on July 16th, 2012, and its amendments of September 5th, 2013, and May 16th, 2016, consolidating the entire subject matter into a single updated instrument.
6.- Content organized into eleven technical annexes. The Agreement groups permitted substances into eleven specialized annexes (for example, colorants, sweeteners, enzymes and flavorings), each with its own food categories and use limits, making it easier to pinpoint exactly which substances apply to each type of product.
Effective Dates
In general terms, the Agreement will enter into force on November 17th, 2026; however, it sets out a phased implementation timetable for certain obligations.
Recommendations
We recommend that our clients review the additives and processing aids currently used in their formulations against the limits and categories set out in the updated annexes, paying particular attention to colorants that moved from a Good Manufacturing Practices scheme to a specific numerical limit. We further suggest monitoring the quarterly updates that COFEPRIS will publish on its website and confirming the exact effective date against the official business-day calendar before setting internal compliance deadlines. We remain available to analyze the specific application of the Agreement to your operations.
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[1] Under the Agreement and article 215, section IV, of the General Health Law (Ley General de Salud), an additive is any substance not normally consumed as a food by itself, but intentionally added to a product during its manufacturing, packaging or storage for a technological purpose (for example, to preserve, color or thicken it), affecting one of its characteristics.
[2] A processing aid (coadyuvante de elaboración) differs from an additive. It is used during manufacturing to achieve a technical effect but is not consumed as an ingredient of the final product, although it may leave unintended but unavoidable residues.
[3] The annexes are the Agreement’s technical lists (eleven in total) that specify, substance by substance, in which foods each additive or processing aid may be used and, where applicable, the maximum permitted dose.
[4] Permitting an additive “under Good Manufacturing Practices” means the law does not set an exact maximum amount in milligrams but instead requires using only the minimum dose necessary to achieve the intended effect, without altering the nature or safety of the product.

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## [Amendment to the General Rules under the Mexican Anti-Money Laundering Law, New Obligations for Parties Conducting Vulnerable Activities](https://ibarrapg.com/amendment-to-the-general-rules-under-the-mexican-anti-money-laundering-law-implications-for-the-real-estate-sector-and-for-transactions-through-trusts/)

The purpose of this note is to inform you that on August 7th, 2026, the Ministry of Finance and Public Credit published in the Federal Official Gazette Agreement 115/2026 (the “Agreement”), amending the General Rules issued under the Federal Law for the Prevention and Identification of Transactions with Illicitly Sourced Funds (the “AML Law” and the “General Rules”, respectively).
The Agreement comprehensively restructures the compliance framework applicable to those conducting vulnerable activities (the “Vulnerable Activities”). This note highlights the six changes with the broadest impact across all Vulnerable Activities listed in Article 17 of the AML Law.
Relevant Amendments
We highlight below six changes applicable to all Vulnerable Activities:
1.- Risk-based approach. Every obligated party must design and implement its own risk assessment methodology covering its transactions, clients, channels, and geographic areas, considering the National Risk Assessment published by the Financial Intelligence Unit (the “UIF”, Mexico&#8217;s equivalent to FinCEN). This means documenting in writing the risk associated with the type of transactions conducted, the client profile, the geographic areas involved and payment methods, and reviewing it at least every 12 (twelve) months.
2.- Client classification and knowledge (KYC). Each client must be classified at a low, medium, or high-risk level and reassessed at least every 6 (six) months. A transactional profile must also be built for each client, together with an alert system to detect deviations. Politically exposed persons are subject to enhanced due diligence and must be screened through the “Consulta PEP 2.0” application of the UIF.
3.- Beneficial Owner. A three-tier cascade must be exhausted in order, starting with any person directly or indirectly holding 25% (twenty-five percent) or more of the capital and, only in the absence of such person, moving to whoever exercises control by other means and, ultimately, to the most senior managing officer. For trusts, the control chain must be traced upward to the individual who exercises effective control, who may be the settlor, the beneficiary, or a member of the technical committee.


4.- Trusts and other legal vehicles. Those carrying out Vulnerable Activities through a trust or a joint venture agreement (asociación en participación) must be enrolled in the corresponding registry in that capacity, using the advanced electronic signature (e.firma) associated with the vehicle&#8217;s own Federal Taxpayer Registry  number rather than that of the trustee, the settlor or the legal representative.
5.- Notices. The Agreement defines, activity by activity, the transaction date that triggers the filing deadline, reducing uncertainty as to late filings. Two new notices with a 24 (twenty-four) hour deadline are created, one for suspicion and one for facts or indications, both applicable even where the relevant threshold is not met and even if the transaction was never completed. The nil report stating that no reportable transactions took place may not be amended or deleted once filed.
6.- Internal compliance. An Internal Policies Manual containing 14 (fourteen) minimum sections becomes mandatory. Automated mechanisms must be implemented to consolidate transactions per client, run the risk model, and generate alerts. An annual training program delivered by instructors with at least 5 (five) years of experience and a mandatory annual audit are also introduced.
Effective Dates
In general terms, the Agreement will enter into force on November 30th, 2026; however, it sets out a phased implementation timetable for certain obligations.
Recommendations
We recommend promptly conducting a gap analysis between the current compliance program and the new obligations, prioritizing the risk assessment methodology, client risk classification, and automated mechanisms.
We remain available to discuss the scope of the amendment as it applies to your operations. We have prepared a memorandum analyzing all the changes chapter by chapter, together with the implementation calendar, which we will gladly make available upon request.

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## [Doing Business in Mexico](https://ibarrapg.com/doing-business-in-mexico/)


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## [The e.firma Will Be the Only Valid Digital Certificate for Employer Filings before the IMSS: 90 Days to Migrate](https://ibarrapg.com/the-e-firma-will-be-the-only-valid-digital-certificate-for-employer-filings-before-the-imss-90-days-to-migrate/)

Regulatory Context
On July 16th, 2026, Resolution ACDO.AS2.HCT.290626/176.P.DIR of the Technical Council of the Mexican Social Security Institute (IMSS) was published in the Federal Official Gazette. As of July 16th, 2026, the Advanced Electronic Signature (e.firma), whose digital certificate is issued by the Tax Administration Service (SAT), will be the only valid digital certificate for employers and other obligated parties to carry out acts before the IMSS through electronic means, including enrollment filings for hiring, termination, and salary modification.
The Resolution abolishes the Employer Electronic Identification Number (NPIE) and the digital certificate issued by the IMSS itself, and accordingly renders without effect resolutions 43/2004 and 533/2006, published in the Federal Official Gazette on March 3rd, 2004 and March 7th, 2007, respectively, which governed the use of electronic means in the performance of employer obligations. It further provides that the linking of legal representatives, administrators, or equivalent figures acting on behalf of an employer or obligated party, whether an individual or an entity, must be carried out exclusively through the IMSS Virtual Desk (Escritorio Virtual), where both the represented party and its representative must sign jointly, each with their own e.firma.
A transition period of 90 calendar days from the date of publication is granted, expiring in mid-October 2026, to migrate to the exclusive use of the e.firma.
Practical Impact
Employers that currently process their electronic filings before the IMSS with the NPIE will lose that access channel once the transition period ends. The change reaches payroll and human resources departments, external payroll service providers, and corporate groups with multiple employer registrations, all of which will require valid e.firma certificates.
The requirement to link representatives through the Virtual Desk with their own e.firma is particularly relevant for companies whose attorneys-in-fact are foreign individuals without a SAT-issued certificate, as well as for organizations in which filings are handled by third parties under informal arrangements.
Considerations
It is advisable to verify the validity of the e.firma of both the entity and the authorized individuals who carry out filings before the IMSS, renew expired certificates, identify who currently operates with the NPIE, and complete the linking of representatives in the Virtual Desk within the transition period. It may also be necessary to review powers of attorney and internal protocols on social security filings to reflect the new authentication framework.

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## [STPS Streamlines REPSE Procedures: Fewer Requirements, Shorter Response Times, and a Single Unified Process](https://ibarrapg.com/stps-streamlines-repse-procedures-fewer-requirements-shorter-response-times-and-a-single-unified-process/)

On June 9th, 2026, the Ministry of Labor and Social Welfare (“STPS”) published in the Federal Official Gazette the &#8220;Resolution establishing simplification measures for procedures conducted before the Ministry of Labor and Social Welfare&#8221;, which became effective the day after its publication. The Resolution is intended to reduce the administrative burden on individuals and legal entities conducting procedures before the STPS, including those related to the Registry of Providers of Specialized Services or Specialized Works (“REPSE”).
What Changes for the REPSE?
The amendments are designed to expedite the administrative procedures related to the REPSE without altering the legal framework set forth in Articles 13, 14 and 15 of the Federal Labor Law.
The most relevant changes include:
1. Consolidation of procedures.
Registration, renewal and cancellation of the REPSE are now handled through a single administrative procedure, identified under code STPS-086-002, eliminating the need to manage separate procedures for each stage of the registration.
2. Fewer documentary requirements.
The STPS reduced the documentation required for various REPSE-related filings.
For individuals and legal entities with up to ten employees, the reduction is significant. Several documents that previously had to accompany the application are no longer required, including:

Official identification.
Notarized power of attorney of the legal representative.
Payroll records.
Employer registrations with the Mexican Social Security Institute (IMSS).
SUA social security contribution assessment.
Proof of address.

In these cases, individuals need only file their Tax Status Certificate (Constancia de Situación Fiscal), while legal entities must primarily submit their articles of incorporation and current corporate purpose.
Companies with more than ten employees remain subject to most of the previously established requirements, with only the proof of address being eliminated.
3. Shorter resolution times.
Another significant change is the reduction of the authority&#8217;s response deadlines.
The STPS must now resolve:

Within five business days for individuals or legal entities with up to ten employees.
Within fifteen business days for those with a larger workforce.

This represents a substantial reduction compared to the time these procedures have traditionally taken.
What does NOT Change
These amendments do not alter the legal regime governing specialized subcontracting established by the 2021 labor reform.
Accordingly, the following obligations, among others, remain in force:

Holding a REPSE registration where the activity so requires.
Ensuring that the services or works are specialized and do not form part of the corporate purpose or the core business activity of the beneficiary.
Complying with all applicable labor, tax and social security obligations.
Meeting the reporting and compliance obligations arising from the specialized subcontracting regime.

The administrative simplification neither precludes inspections by the authority nor modifies the STPS&#8217;s oversight powers.
Practical Implications for Companies
The new measures provide an opportunity to expedite the obtainment, renewal or update of the REPSE registration, particularly for micro and small businesses.
However, organizations should bear in mind that the reduction in documentary requirements does not entail a reduction in the substantive obligations under the Federal Labor Law.
In that regard, it is advisable to:

Timely review the validity of the REPSE registration.
Verify that the registered activities continue to qualify as specialized services or works.
Retain documentary evidence of compliance with labor, tax and social security obligations, even where such evidence is no longer required for the administrative filing.

Confirm that agreements with clients remain aligned with the regime set forth in Articles 13 through 15 of the Federal Labor Law.
Conclusion
The measures announced by the STPS mark a significant step forward in the administrative simplification of the REPSE by reducing documentary burdens, consolidating procedures and shortening response times.
However, the change does not modify the legal framework governing specialized subcontracting. Companies must therefore continue to observe the requirements of the Federal Labor Law and maintain a comprehensive labor, tax and social security compliance strategy.
The streamlined procedure makes the registration easier to access; regulatory compliance remains essential to keep it and to operate validly under the specialized services regime.

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## [Amendments to Mexico's AML Framework for Credit Institutions: New Level 2 Bis Deposit Account and Enhanced Identity Verification](https://ibarrapg.com/amendments-to-mexicos-aml-framework-for-credit-institutions-new-level-2-bis-deposit-account-and-enhanced-identity-verification/)

Regulatory Context
On July 10th, 2026, the Ministry of Finance and Public Credit published in the Federal Official Gazette a Resolution amending, supplementing and repealing certain provisions of the General Provisions referred to in Article 115 of the Credit Institutions Law, following the favorable opinion issued by the National Banking and Securities Commission (CNBV). Said Resolution became effective the day immediately following its publication, subject to a graduated transitional regime.
One of the principal amendments is the incorporation of the new Level 2 Bis Deposit Account, introduced pursuant to Banco de México Circular 11/2026, available to Mexican individuals residing in Mexico with monthly deposits of up to 15,000 UDIs, of which only 3,000 UDIs may be received in cash. The Resolution also recognizes the CURP containing fingerprints and photographs as a valid official identification document and strengthens identity verification requirements by requiring verification against the applicable records maintained by the National Population Registry (RENAPO), the National Electoral Institute (INE), or the Ministry of Foreign Affairs, depending on the identification document used.
Practical Impact
Credit institutions will need to adapt their customer identification procedures, remote account opening processes, and transaction monitoring systems. The remote opening of Level 2 Bis Deposit Accounts requires a liveness check through the technological mechanisms prescribed under the regulations issued by the National Banking and Securities Commission (CNBV). For Level 2 Bis Deposit Accounts opened remotely by individuals, Entities are not required to obtain the taxpayer identification number (RFC), including its homoclave, or the serial number of the Advanced Electronic Signature (FIEL).
Institutions have 18 months to implement the required technological, operational, and documentary adjustments. Upon expiration of the implementation period for the liveness check requirements, they will have an additional six months to update their customer files. Institutions that fail to implement the required technological mechanisms must reclassify such accounts as Level 2 Deposit Accounts. The provisions relating to the biometric CURP will become effective once the Ministry of the Interior, with the support of the Digital Transformation Agency, implements the corresponding verification procedures.
Considerations
Institutions should assess the impact of the Resolution on their compliance policies and procedures, know-your-customer (KYC) frameworks, agreements with identity verification service providers, and the design of digital deposit products. They should also plan the required implementation measures within the applicable transitional periods and closely monitor the issuance of the biometric CURP verification procedures, which are a prerequisite for the implementation of certain aspects of the new regulatory framework.

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## [Reform Amending Mexico’s Anti-Money Laundering Law and the Federal Criminal Code](https://ibarrapg.com/reform-amending-mexicos-anti-money-laundering-law-and-the-federal-criminal-code/)

On July 16, 2025, a reform was published in the Official Gazette of the Federation amending and supplementing various provisions of the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin (the “AML Law”) and Article 400 Bis of the Federal Criminal Code. This bill introduces a new risk-based compliance framework, broadens the scope of obligated parties, and strengthens supervisory and enforcement mechanisms. Below is a summary of the six most relevant aspects of the reform:
Beneficial Owner and related obligations. The bill expands the definition of Beneficial Owner by reducing the ownership threshold for mandatory identification from 50% to 25% and includes individuals who exercise control through legal structures such as trusts or through clients or users. It also expressly states that the term is equivalent to “ultimate beneficiary” and “real owner.” Commercial companies must identify their beneficial owners and register them with the Ministry of Economy (Secretaría de Economía), particularly in cases involving transfers of shares or equity interests. Failure to update this registry may result in significant penalties.
New AML obligations for the real estate industry. The AML Law now includes the concept of Real Estate Development and identifies as vulnerable activities both the receipt of funds intended for developments for sale or lease, and the regular or professional engagement in construction or intermediation for the purchase or sale of real estate. Both activities are subject to reporting thresholds before the Ministry of Finance (Secretaría de Hacienda y Crédito Público) equivalent to 8,025 UMAs, that is approximately MX $907,948.50 or US $48,400.00 as per the exchange rate published today by Banco de México (“E.R”).
We believe this amendment directly impacts developers, real estate trusts, promoters, and real estate property brokers, significantly expanding the scope of obligated parties in the real estate sector, including presales and lease transactions.
Additional restrictions on the use of cash in sensitive transactions. The statute now expressly prohibits the use of cash—even through financial institutions—for certain high-risk transactions such as the acquisition of real estate (exceeding 8,025 UMAs), transfers of shares or equity interests (exceeding 3,210 UMAs or MX $363,179.40 or US $19,350.00 as per the E.R.), and the establishment of rights to use or enjoy real estate (leases for monthly amounts exceeding 3,210 UMAs). This measure will have a direct impact on the structuring and documentation of transactions, requiring precise identification of the electronic or banking payment methods used.
Strengthening of obligations for notarial, corporate, and fiduciary acts. The statute imposes new obligations on public and commercial notaries to submit reports on transactions involving transfers of real estate, the creation or modification of trusts, the establishment of in-rem rights and valuations, among others. Reporting thresholds vary depending on the transaction, but include 4,000 UMAs for trusts, 8,000 UMAs for real estate transfers, and 8,025 UMAs for valuations (respectively MX $452,560.00 / US $24,100.00, $950,120.00 / US $48,225 and $907,948.50 / $48,375.00 as per the E.R.). We believe these obligations reinforce the role of public faith as a key control point and increase the regulatory burden on both patrimonial and corporate transactions.
Risk-based approach and new compliance obligations. The bill establishes a new risk-based compliance model that requires obligated parties to implement internal policies proportionate to the level of exposure of their activities. Article 18 is amended to include new obligations such as the verification of the identity of clients and users, the collection of information on beneficial owners, automated transaction monitoring, record retention for 10 years, annual staff training, internal or external audits, and updated registration in the official registry of vulnerable activities.
Expanded supervisory powers, institutional coordination, and sanctions. The Ministry of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) and other federal authorities (including the National Banking and Securities Commission – Comisión Nacional Bancaria y de Valores – , the Financial Intelligence Unit – Unidad de Inteligencia Finaciera –, the National Guard – Guardia Nacional –, and the Office of the Attorney General – Fiscalía General de la República–) are granted broader powers to coordinate verification efforts, impose precautionary measures, and issue general rules. The creation of specialized state-level units is also foreseen to strengthen the analysis of asset-related information. Penalties for non-compliance can reach up to 65,000 UMAs (MX $7&#8217;354,100 / US $392,000.00 at the E.R.) or 100% of the value of the transaction involved, and the possibility of suspending operations when irregularities are not remedied is also contemplated.

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## [New Rules for Self-Supply and Cogeneration Schemes: Voluntary Migration and a New Energy Transmission Cost](https://ibarrapg.com/new-rules-for-self-supply-and-cogeneration-schemes-voluntary-migration-and-a-new-energy-transmission-cost/)

Executive Summary
On June 18, 2026, two resolutions were published in the Federal Official Gazette that reshape how companies holding generation permits under the prior law obtain and pay for their electricity.
The first, issued by the Ministry of Energy, opens a voluntary procedure to migrate self-supply and cogeneration schemes to the figures of the new Electricity Sector Law. The procedure runs between June 19, 2026, and October 6th, 2028, yet the application to take part must be filed within short windows during 2026, as detailed in the dates section.
The second, issued by the National Energy Commission, approves a new methodology to calculate the cost each permit holder pays to transmit its energy over the grid of the Federal Electricity Commission, replacing the preferential rate in force since 2010 and taking effect on October 19, 2026.
The model that allowed large consumers to secure electricity at a lower cost no longer holds under its current terms. For that reason, every company with a permit or contract under the prior law must decide soon whether to migrate or remain, because registration of interest closes on September 18, 2026, and the application closes on October 16, 2026.
How the Migration Works
Migration is voluntary. A company that does not apply keeps its permit until it expires, under the terms it was granted. A company that chooses to migrate moves its permit to one of the figures of the new law, including self-consumption, qualified user, basic supply with the Federal Electricity Commission (“CFE”), or participation as a generator in the electricity market. Migration is total and definitive: it means giving up the prior permit and transferring the entire capacity.
The process is handled through a single digital window. The authority offers a simplified procedure, with no government fees and, where the scheme already holds an interconnection contract, no additional studies or works, provided that the plant capacity is not increased and its facilities are not modified. Renewable energy plants may also add an energy storage system to the permit they migrate.
The New Transmission Cost
Transmitting energy from the plant to the point of consumption has a cost, because that energy travels over the grid of CFE. Since 2010, that cost was charged through a fixed, preferential rate, known in the sector as the “porteo estampilla” or “postage stamp” rate, that made self-supply schemes based on renewables and cogeneration attractive.
The new methodology removes that preferential rate and replaces it with a charge based on the actual costs of the system. Because that preferential rate was created in 2010 to promote renewables and cogeneration, the transmission cost is expected to rise for permits under the prior law.
How the Two Resolutions Connect
The two resolutions operate together. The new transmission cost applies, in principle, as of October 19th, 2026. As an exception, the prior rate is kept until October 6, 2028, by a company that meets two conditions: (i) its interconnection contract and transmission agreement have a term extending beyond that date; and (ii) it begins the migration in time. That preferential treatment ceases if the migration is not completed, if the project obtains enabled status, or if it starts operating in the market. A company that does not meet both conditions becomes subject to the new cost as of October 19, 2026. The migration is voluntary, and at the same time the new transmission cost works as a direct incentive to carry it out.
Who Benefits and Who is Affected
Those who benefit include the CFE, which recovers revenue it previously did not fully recover; participants already operating in the market, since the cost advantage of the prior schemes disappears; and companies that migrate in time, which gain legal certainty, keep the preferential rate during the transition, and may add storage.
Those affected include holders of self-supply and cogeneration permits and their consuming partners, whose energy cost increases; generators that sold to these schemes, which will need to renegotiate their contracts; and projects financed on the basis of the preferential rate, which will face pressure on their cash flows.
Key Dates

June 19 to September 18, 2026. Period to register the statement of interest, a prerequisite to apply for migration.
September 21 to October 16, 2026. Period to file the migration application.
October 19, 2026. The new transmission cost takes effect.
October 6, 2028. The migration procedure concludes and, for those who meet the conditions, the preferential rate period ends.

Recommendations
i) Review the current position: the existing figure, the expiration date of the permit and the agreement, and the actual exposure to the new transmission cost.
ii) Compare both scenarios with numbers, migrating or remaining, taking into account the value of the preferential rate period.
iii) Watch the calendar. Registration of interest closes on September 18, 2026, and the application on October 16, 2026; in addition, the preferential rate is preserved only if the contract has a term extending beyond October 6, 2028, and the migration is started in time.
iv) Choose the target figure carefully, because self-consumption, qualified user, basic supply, and market generation carry different cost and risk profiles.
v) Review and renegotiate supply contracts and partnership agreements, which were agreed on the basis of the prior rate.
vi) Assess, where a solid argument exists, whether to defend vested rights through legal channels, in parallel with the migration.
vii) Remaining without migrating may also be the right choice for a company with a permit close to expiring or with numbers that remain favorable. The answer depends on each case.
Conclusion
These two resolutions close the chapter of self-supply with a preferential transmission rate and steer large consumers toward the framework of the new law. The relevant decision is one of business and timing, rather than a purely legal one. Every company with a permit or contract under the prior law must define its path before October 2026, and the greatest value lies in a case-by-case assessment and in renegotiating the contracts in force.
We remain at your disposal for any questions or specific advice you may require in connection with the matters addressed in this Client Alert.

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## [First Set of Amendments to the Miscellaneous Tax Resolution for 2026](https://ibarrapg.com/first-set-of-amendments-to-the-miscellaneous-tax-resolution-for-2026/)

Regulatory Context
On July 9th, 2026, the First Set of Amendments to the Miscellaneous Tax Resolution for 2026 (“RMF”, per its acronym in Spanish) was published in the Federal Official Gazette (“DOF”, per its acronym in Spanish). The key changes include: (i) new rule 3.5.23, which establishes an administrative relief allowing financial institutions to refrain from withholding the Income Tax (“ISR”, per its acronym in Spanish) on interest paid to investment project trust certificates (“CERPIs”, per its acronym in Spanish), in the proportion attributable to pension and retirement funds pursuant to Article 79, Section XXI of the Income Tax Law; (ii) new Chapter 11.18, which sets forth the operating rules for the application of the tax incentive for film and audiovisual production provided for in the decree published on February 16th, 2026; (iii) rule 9.1.24, which allows digital platforms no to withholding income tax and Value-Added Tax (“VAT”) from airlines protected under a treaty for the avoidance of double taxation or affiliated with the International Air Transport Association (“IATA”), with effects as of January 1st, 2026; and (iv) a transitional regime allowing taxpayers to request the application of the amended Article 141 of the Federal Tax Code (“CFF”, per its acronym in Spanish) with respect to guarantees for the tax interest previously provided or currently pending.
Practical Impact
Trusts issuing CERPIS may benefit from a reduction in the withholding of Income Tax on interest corresponding to the net return on investments made by pension funds, provided that they filed the corresponding notice with the tax authorities (form 97/ISR), obtain the written consent of the paying financial institution, and maintain a special registry of the ownership of the certificates. Failure to comply transfers to the trustee the obligation to remit the omitted withholding, together with inflation adjustments and surcharges. Film and audiovisual production companies, as well as assignees of tax credits in the audiovisual sector, must recognize such tax credits as an integral part of their accounting records. Taxpayers with tax assessments secured by guarantees have thirty calendar days from the entry into force of the decree published on April 9th, 2026, to request the application of the new Article 141. In addition, the restriction on Digital Seal Certificates (“CSD”, per its acronym in Spanish) based on the grounds set forth in Article 17-H, Sections XI through XIII of the CFF, to various sector-specific invoicing relief measures.
Considerations
Fund managers should review the ownership structure of their investment vehicles and coordinate the filing of the required notices before the next interest payment. Taxpayers participating in the tax incentive for film and audiovisual production should continuously monitor compliance with the requirements set forth in the decree, since any failure to comply triggers payment of the corresponding tax, together with inflation adjustment and surcharges, within the following month. It is also the SAT’s first general vacation period (from July 20th through 31st, 2026) when calculating administrative deadlines.
Financial institutions, trustees, fiduciaries, and fund managers should timely review the documentation and notices required to apply the administrative relief provided under rule 3.5.23, since failure to comply transfers to the trustee the obligation to remit the omitted withholding, together with its corresponding accessories.

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## [Mexico City Criminalizes Phishing (Digital Fraud): Scope of the New Article 231 Bis and Considerations for Companies](https://ibarrapg.com/mexico-city-criminalizes-phishing-digital-fraud-scope-of-the-new-article-231-bis-and-considerations-for-companies/)

The reform creates a specific criminal avenue against phishing and the spoofing of digital interfaces. Its significance for companies does not arise from a new administrative obligation, but from the need to prevent incidents, preserve evidence, and properly coordinate the legal and technical response.


Regulatory Context


On July 22nd, 2026, the Official Gazette of Mexico City published the Decree adding Article 231 Bis to the Criminal Code for the Federal District. The provision took effect on July 23rd, 2026.
The new offense punishes anyone who, through digital deception consisting of the creation or use of messages, web pages, domains, applications, or any other technological interface that simulates being legitimate, induces a person to disclose, capture, or provide personal, financial, or authentication data, for the purpose of obtaining an improper benefit for themselves or a third party, or of causing harm.
Penalty. Three to six years&#8217; imprisonment and a fine of 200 to 600 Units of Measurement and Update (UMA). Based on the daily UMA value for 2026 ($117.31), the fine currently ranges from $23,462 to $70,386 pesos.
Aggravating circumstance. Penalties will increase by up to one half where the victim is a person with a disability or an elderly person, or where the offense affects a minor. At the upper end, the prison term could reach nine years.


Scope of the New Offense


The journalistic label &#8220;phishing&#8221; is useful, but the statutory text uses a broader concept: &#8220;digital deception.&#8221; The wording may cover fraudulent emails and messages, cloned pages, deceptive domains, spurious applications, and other interfaces that appear to belong to banks, retailers, platforms, authorities, or legitimate organizations.
Not every false message or security incident automatically constitutes the offense. To apply the article, the following must be established:


The creation or use of a technological interface that simulates being legitimate.
The inducement to disclose, capture, or provide personal, financial, or authentication data.
The purpose of obtaining an improper benefit or causing harm.

Where, in addition to the capture of information, there are transfers of funds, identity theft, unlawful access to personal-data systems, or other harms, the possible concurrence of separate offenses and liabilities must be analyzed.


Territorial scope. As an offense under ordinary (local) jurisdiction, it applies to acts committed in Mexico City and, under the general rules of the local Criminal Code, to certain acts occurring in another state that produce effects in the capital.
Practical Impact
The new offense broadens the avenues for filing complaints against site cloning, credential capture, and the spoofing of digital channels. It is particularly relevant for financial institutions, technology platforms, e-commerce businesses, service companies, and, more generally, organizations that maintain customer-facing, user-facing, or employee-facing digital interfaces.
An organization may be involved as a victim of brand impersonation, as custodian of evidence, as controller of the compromised data, or as the point of contact with affected individuals and authorities.
Where the event involves personal data, a separate analysis must be conducted to determine whether a security breach also exists and which documentation, mitigation, notification, or data-subject response measures apply under the relevant data protection framework. The criminal complaint does not replace that analysis or the other legal or contractual obligations arising from the incident.
Recommended Action
Organizations should review and, where appropriate, update:

Protocols to detect and take down domains, profiles, applications, or messages that impersonate their identity.
The channels through which customers and staff can validate communications and report fraud.
Mechanisms for filing complaints and coordinating with authorities.
Clauses with customers and suppliers regarding the use of digital channels.
Procedures to preserve digital evidence, including headers, URLs, domains, screenshots, logs, dates, devices, and communications.

The information security, privacy, legal, communications, and user-support functions should align their detection, escalation, and response processes with the new offense, paying particular attention to victims whose circumstances aggravate the penalty.


Closing Consideration
A coordinated review of these protocols makes it possible to identify gaps before a digital impersonation translates into financial, reputational, or regulatory harm. Ibarra Gallego&#8217;s Privacy and Data Protection team can support organizations in assessing their risk scenarios, updating controls, and defining response and documentation paths suited to their operations.
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Sources
Official Gazette of Mexico City, No. 1908, July 22nd, 2026: https://data.consejeria.cdmx.gob.mx/portal_old/uploads/gacetas/ea479ed4b3e22bbbb3081b060f74550e.pdf
Criminal Code for the Federal District, Articles 7, 8, and 11: https://www.congresocdmx.gob.mx/media/documentos/9cd0cdef5d5adba1c8e25b34751cccfdcca80e2c.pdf
INEGI, 2026 UMA value: https://www.inegi.org.mx/temas/uma/

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## [15 Years of Experience. A Long-Term Vision](https://ibarrapg.com/15-years-of-experience-a-long-term-vision/)


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## [Jurisprudential Criteria on the Express Submission Clause and Precautionary Measures](https://ibarrapg.com/jurisprudential-criteria-on-the-express-submission-clause-and-precautionary-measures/)

On June 26th, 2026, two Jurisprudential Criteria were published in the Federal Judicial Gazette (Semanario Judicial de la Federación — &#8220;SJF&#8221;) concerning the Express Submission Clause in Promissory Notes and Adhesion Contracts, and the Impact of Precautionary Measures in Oral Commercial Proceedings.
These criteria are intended to guarantee and prevent any obstruction of effective judicial protection in connection with negotiable instruments and adhesion contracts, as well as to promote expediency and efficiency in oral commercial proceedings.
Express Submission Clause in Promissory Notes and Adhesion Contracts
The Jurisprudential Criterion concerning the Express Submission Clause in Promissory Notes and Adhesion Contracts is aimed at safeguarding the rights of the signatory where such party was not in a real position to negotiate the terms of the negotiable instrument or contract. Accordingly, the Collegiate Circuit Courts have established that the express submission clause shall not be applied to determine territorial jurisdiction. The pro persona principle shall prevail, taking the signatory&#8217;s domicile as the relevant reference point.
It is important to note that the purpose of the express submission clause is to ensure and facilitate swift and impartial resolution. However, where the instruments in question were unilaterally drafted by financial institutions, without any opportunity for review or negotiation by the signatory, the latter would be placed in a take-it-or-leave-it position.
The analysis of this jurisprudential criterion seeks to establish that the application of the submission clause must not be equivalent to compelling a party to litigate outside their domicile where doing so would result in extraordinary expenses or constitute an impediment to the right of defense.
Articles 1092 to 1093 of the Commercial Code
Articles 1092 and 1093 of the Commercial Code (&#8220;CC&#8221;) provide that, with respect to the application of territorial jurisdiction, the express submission clause may be extended or expanded provided there exists a manifest intent and agreement to submit a dispute to specific courts.
Consequently, where the application of such clause results in a denial of justice for any of the parties — by compelling them to travel to a different venue in order to exercise their right of defense, thereby imposing onerous burdens that delay and obstruct access to justice — the clause must be limited accordingly.
Precautionary Measures in Oral Commercial Proceedings
The jurisprudential criterion incorporates a central point with respect to the scope of precautionary measures, as follows:
Where the granting or denial of precautionary measures arises within the context of oral commercial proceedings, amparo indirecto shall be admissible, given that the Commercial Code does not provide an ordinary remedy to challenge such determinations.
Precautionary Measures (Articles 1168–1193 of the Commercial Code)
The purpose of precautionary measures is to prevent harm, risk, or detriment, and as a general rule they are granted in favor of creditors against the potential defendant, with the objective of securing the subject matter of the litigation and ensuring enforceability of the judgment.
Among the most notable precautionary measures are the following:

Restraint of person (radicación de persona).
Asset freeze (retención de bienes).

&nbsp;
It is important to note that one of the grounds for seeking such measures is the presumption that the assets may be disposed of, concealed, or dissipated.
Note
The present criterion shall apply exclusively to rulings issued in connection with precautionary measures arising from oral commercial proceedings. Accordingly, when such rulings are challenged, the appeal (recurso de apelación) set forth in Articles 1183 and 1345 of the Commercial Code is not admissible prior to the filing of an amparo petition.
Dispute Resolution and Litigation Team
Our team has extensive experience in civil and commercial litigation, enabling us to provide strategic advice and comprehensive support in addressing the new challenges arising from these criteria. We will continue to closely monitor their implementation, with the objective of helping our clients preserve legal certainty in their operations, anticipate risks, and design effective defense strategies in response to these new procedural developments.
Furthermore, in connection with compliance with the aforementioned criteria, the Dispute Resolution and Litigation team is prepared to advise you on the review of your contracts, with the purpose of anticipating potential disputes arising from the conditions under which they are executed.

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## [Mexico City Legislative Reforms](https://ibarrapg.com/mexico-city-legislative-reforms/)


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## [Institutional Lithium Program for Mexico 2026-2030](https://ibarrapg.com/institutional-lithium-program-for-mexico-2026-2030/)

Executive Summary
On July 24, 2026, the Institutional Lithium Program for Mexico 2026-2030 (the &#8220;Program&#8220;) was published in the Federal Official Gazette (Diario Oficial de la Federación), issued by Litio para México (&#8220;LitioMx&#8220;), the state-owned company responsible for lithium and sectorized under the Ministry of Energy (Secretaría de Energía, &#8220;SENER&#8220;).
In plain terms, the Program is a government work plan: it defines what the State intends to do with lithium and lithium batteries between 2026 and 2030. It does not constitute a statute or a regulation and, in and of itself, imposes no new obligations on companies or private parties.
LitioMx&#8217;s Board of Directors approved it on May 22, 2026, and SENER validated it on June 1, 2026.
The underlying legal framework bears recalling: in Mexico, lithium belongs to the Nation and constitutes a &#8220;strategic area.&#8221; The Political Constitution of the United Mexican States (Constitución Política de los Estados Unidos Mexicanos) and the Mining Law (Ley de Minería) reserve its exploration and exploitation to the State and prohibit granting concessions, permits, or contracts to private parties with respect to this mineral. That rule was reinforced by the constitutional amendment of October 2024. The Program, in turn, is grounded in the National Development Plan 2025-2030 (Plan Nacional de Desarrollo 2025-2030) and the Energy Sector Program (Programa Sectorial de Energía, &#8220;PROSENER&#8220;).
At its core, the Program charts the path by which the State seeks to move from lithium as a raw resource toward its entire value chain (materials, batteries, and energy storage), through six objectives with 2030 targets (all subject to the corresponding budget allocation). For the electromobility, energy, and storage industries, it represents, above all, an indication of direction and an opportunity to partner with the State, rather than a source of immediate obligations.
Practical Impact
What the Program proposes. The State organizes its work around six objectives for 2026-2030:

To better understand the country&#8217;s lithium deposits (the initial, exploration stage).
To develop the technology to process lithium and convert it into battery-grade material (the intermediate stage).
To install a pilot plant for assembling battery packs.
To study and test, on a small scale, battery energy storage.
To make the entire chain more efficient and cleaner, including recycling.
To create a dedicated legal framework for lithium.

The Program sets a 2030 target for each objective, though it clarifies that all of them are contingent upon the budget allocated to them. In summary, by 2030 it proposes to: (a) achieve a complete technical understanding of the country&#8217;s lithium resources (advancing from 30% to 100% completion); (b) build the pilot battery plant from the ground up; (c) advance battery-materials technology from the laboratory to validation under real-world conditions (TRL 5); and (d) have the dedicated legal framework for lithium drafted (a target of 90 instruments, including statutes, regulations, and other provisions).
Relevance to electromobility. The Program&#8217;s assessment draws on official data to illustrate how closely lithium is tied to electric vehicles: electric-vehicle batteries account for more than 88% of the world&#8217;s lithium consumption (USGS); in Mexico, 7% of the vehicles sold in 2024 were electric or hybrid (INEGI); and the battery pack price fell to USD 108 per kWh in 2025, 8% lower than in 2024 (BloombergNEF). Because Mexico does not yet manufacture cells at scale and imports them (China concentrates more than 70% of the world&#8217;s cell-production capacity), Objective 3 proposes a pilot battery plant, in anticipation of demand from projects such as the Olinia electric car and the Taruk bus. For automakers, suppliers, fleets, and nearshoring investors, this is not a new obligation: it is a signal of the government&#8217;s direction.
Relevance to energy and storage. The Program references storage rules that are already binding, but through other channels—not through this Notice: the 2025 Electricity Sector Law (Ley del Sector Eléctrico) recognized storage as a stand-alone activity and created the National Energy Commission (Comisión Nacional de Energía, &#8220;CNE&#8220;), which in April 2026 issued the rules for connecting electric energy storage systems (&#8220;SAEE&#8220;) to the grid.
Under that framework, (a) private solar generation must have its own storage or pay the Federal Electricity Commission (Comisión Federal de Electricidad, &#8220;CFE&#8220;) for backup; (b) new solar and wind plants must install batteries equal to 30% of their capacity, with at least three hours of discharge (effective March 2025); and (c) official planning contemplates 8.4 GW of storage by 2038.
This Notice does not create those rules: it merely cites them as context, and confirms that the State intends to help size—and, over time, supply—that market.
Considerations
i) The Program imposes no new obligations. Its sole legal effect is to publish a government work plan. It should be read as an indication of the State&#8217;s direction and intentions, not as a requirement demanding immediate compliance.
ii) What warrants monitoring and tracking is the legal framework (Objective 6). The Program anticipates the drafting of a dedicated lithium law—separate from the Mining Law (Ley de Minería)—along with regulations and other provisions. That is where binding rules may later emerge for those who work with lithium, batteries, or their value chain.
iii) There are no concessions over lithium. No private company may hold a lithium concession. The sole avenue for participation is association with the state-owned company (LitioMx), which is empowered to partner with private parties in the production, processing, and distribution of lithium derivatives. Any party seeking to enter extraction or processing must contemplate that scheme.
iv) If you operate in electromobility or storage, read it as an opportunity. The Program establishes as State priorities the local assembly of batteries, materials development, and energy storage. Companies in electric vehicles, charging infrastructure, battery storage systems (BESS/SAEE), solar generation paired with storage, and engineering (EPC) may begin positioning themselves as suppliers or technology partners, with the caveat that each target depends on budget allocation and on the degree of execution actually achieved.
v) Caveats. The Program itself acknowledges limits worth weighing before making decisions: (a) its execution depends entirely on the federal budget, as LitioMx has no revenue of its own, so every 2030 target is conditional; (b) Mexican lithium sits in clays (about 1.7 million tonnes, mainly in Sonora), requires still-experimental extraction technology, and its commercial viability is not yet proven, so a domestic lithium supply is several years away and uncertain; and (c) the Program itself flags short-term market risks, such as possible oversupply, weak demand, and volatility in lithium prices. In short: the ambition is clear, but execution and timing are not guaranteed.
vi) Near-term opportunity. It helps to separate two horizons. The lithium-to-batteries chain is long-term, State-led and budget-dependent.
By contrast, the energy and storage market is already moving under the electricity-sector rules that the Program cites as context: the National Electric System Expansion Plan contemplates roughly 6,400 MW of new capacity for the private sector and a new interconnection-contract model in 2026; the “Solar Roofs for Well-Being” program targets 10,000 homes in 2026; and mixed public-private investment schemes are contemplated.
vii) Other points to keep in mind. Not only lithium: Objective 2 is expressly extendable to other strategic battery inputs such as nickel, graphite, manganese or silicon. In the short term, battery reuse and reconditioning have better economics than recycling, a concrete circular-economy niche. And private participation runs through LitioMx (coordinated with SENER), which mentions the “Well-Being Development Hubs” as a channel to build local supply.

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## [Ibarra Gallego Contributes to the 6th Edition of The Real Estate M&A and Private Equity Review](https://ibarrapg.com/ibarra-del-paso-gallego-contributes-to-the-6th-edition-of-the-real-estate-ma-and-private-equity-review/)

For real estate investment trusts (REITs), the covid-19 pandemic has been a tale of two cities, of boom and bust, with the seismic changes in the world leading to strength in some sectors of commercial real estate and huge market dislocations and disruptions in others.
In general, companies with assets that service the digital economy – cell towers, logistics and industrial properties, and data centres – benefited from the pandemic’s acceleration of the digital economy. However, several traditional sectors continued to confront difficult issues involving liquidity, rent collection, dividend payouts, disclosure and guidance, as well as navigating the uncertain and sometimes shifting guidance from regulatory authorities regarding the timeline of reopening.
This global picture holds true in Mexico as well, where real estate M&amp;A and real estate private equity (PE) investment operations have been uncertain for many of the parties involved.
In this sixth edition of the Law Review’s Real Estate M&amp;A and Private Equity Review, Carlos Ibarra provide an updated overview of the market and recent transactions, offer a detailed picture of the legal frameworks and deal structures for such transactions, and also look forward to what the future might bring in the years to come.
The article on Mexico can be downloaded free of charge here. To purchase the book,  please visit The Law Review’s website.

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## [Panama Joins MERCOSUR, the most Important Economic Bloc in LATAM](https://ibarrapg.com/panama-joins-mercosur-the-most-important-economic-bloc-in-latam/)

The purpose of this note is to inform you that, on past December 6th, Panama formalized its entry as an Associated State to the Southern Common Market (&#8220;MERCOSUR&#8220;). Consolidating itself as a strategic bridge for trade in Latin America. This economic bloc, the most relevant in the region, is also the fifth largest economy in the world.
This important step opens a new stage of commercial and logistic integration for the region, positioning on, positiouiug Panama as a strategic bridge for trade in LATAM and, consequently, in Mexico.
Among the benefits to which Panama will have access as a new Associated State, are the participation in bilateral trade agreements and key economic and logistic integration meetings within MERCOSUR, and others.
Therefore, we consider that Panama&#8217;s entrance to MERCOSUR indirectly entails the generation of key benefits for the commercial relationship between Mexico and Panama.
It is worth noting that since April 3rd, 2014, Mexico signed the Free Trade Agreement between the United Mexican States and the Republic of Panama [1], so Mexico, as a strategic partner of Panama, is in a privileged position to capitalize on this link and thus to strengthen regional trade, achieving this by strengthening supply chains and investment, particularly in sectors such as food, manufacturing and logistics.
Ibarra Gallego&#8217;s membership in the Panama-Mexico Chamber of Commerce (Camexра), being the first and only Mexican law firm member of it, and our network of associated and correspondent allied law firms in Panama annd Latin America position us as ideal allies to support companies interested in taking advantage of this new trade environment.
Feel free to contact us to discuss how this new legal-commercial landscape could benefit your business and explore strategic opportunities.
[1] https://dof.gob.mx/nota_detalle.php?codigo=5398630&amp;fecha=29/06/2015#gsc.tab=0

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## [Tax Amendments 2026](https://ibarrapg.com/tax-amendments-2026/)

On November 7th, 2025, the Federal Revenue Law for Fiscal Year 2026 (“LIF”, per its acronym in Spanish) was published in the Official Gazette of the Federation (“DOF”, per its acronym in Spanish), along with amendments to the Federal Tax Code (“CFF”, per its acronym in Spanish), the Special Tax on Production and Services Law (“LIEPS”, per its acronym in Spanish), and the Federal Duties Law (“LFD”, per its acronym in Spanish).
Federal Revenue Law for Fiscal Year 2026
Hydrocarbons
Exemption from the Customs Processing Fee (“DTA”, per its acronym in Spanish) for the importation of natural gas.
Interests
An annual withholding rate of 0.90% is established on interest payments, applicable to the financial system for interest paid to their clients and to other payers when covering interest to individuals.
For the deduction of uncollectible accounts, credit institutions must record cancellations no later than June 2026 and observe specific rules for loans secured by mortgage guarantees.
A 9% withholding applies to nominal interest defined as the agreed premium in securities lending transactions.
Collective financing institutions (crowdfunding) must withhold and remit Income Tax (“ISR”, per its acronym in Spanish) at a rate of 20% on the amount of nominal interest paid to contributors.
Digital Platforms
Technological platforms (domestic or foreign) that act as intermediaries and collect payments on behalf of third parties must withhold 2.5% from legal entities that sell goods or provide services through them, based on the income collected, without deductions. The withheld tax is creditable against provisional payments or the annual tax liability. If the legal entity does not provide its Federal Taxpayer Registry (“RFC”, per its acronym in Spanish) to the platform, the platform must withhold 20%.
Platforms that collect payments on behalf of third parties must withhold Value Added Tax (“IVA”, per its acronym in Spanish) from Mexican legal entities in accordance with the Value Added Tax Law (“LIVA”, per its acronym in Spanish), withhold 100% of the VAT when the supplier is a foreign resident without a permanent establishment that sells in Mexico or when payments are deposited into foreign accounts, and must remit the withholdings, issue Digital Tax Receipts via Internet (“CFDI”, per its acronym in Spanish) for the withholdings, and provide monthly information on transactions and counterparties.
Insurance Companies
The VAT transferred on the acquisition of goods or the provision of services, as well as the VAT paid on imports, will not be creditable when such goods or services are intended to fulfill an insurance contract and the indemnity is granted to repair damages or to replace the insured asset through third parties, in accordance with the Insurance Contract Law.
Insurance companies may credit the VAT transferred on goods or services received up to December 31st, 2024, when such goods or services are used to fulfill insurance contracts whose indemnity consists of compensating damages or replacing the insured asset through third parties.
A tax incentive equivalent to the credited VAT or to the VAT tax credit (including updates, fines, surcharges, and expenses) may be obtained by taxpayers under audit powers without a final resolution at the time of entry into force, or with challenged VAT tax credits, provided they withdraw the legal remedy or dispute resolution mechanism previously filed, subject to compliance with certain requirements.
Tax Incentives
Subject to compliance with certain requirements, the following incentives are provided:
Incentive consisting of a credit against ISR for the same fiscal year in which the diesel, biodiesel, and their blends imported or acquired, equivalent to the Special Tax on Production and Services (“IEPS”, per its acronym in Spanish) incurred on the sale or paid upon importation. Applicable to taxpayers with annual income for ISR purposes of less than sixty million pesos, provided that, to determine their taxable income, they may deduct such fuels and that they are used exclusively as fuel in general machinery, except vehicles. This also applies to marine vehicles.
Quarterly refund of the creditable amount for legal entities under the agricultural and forestry regime, with limits per partner or associate and caps based on the Unit of Measure and Update.
Credit of the IEPS for diesel or biodiesel used in vehicles intended exclusively for the transport of people or cargo.
Credit of up to 50% of toll expenses for taxpayers engaged in public or private ground transportation of cargo, passengers, and tourism, with annual income below three hundred million pesos.
Credit of the amount resulting from multiplying the applicable IEPS rate by the volume of fuel consumed in productive processes in which the fuel is not burned.
Credit of the special mining duty paid during the fiscal year by holders of concessions or assignments with annual gross income from the sale or transfer of minerals and substances of less than fifty million pesos.
Additional deduction of 8% of inventory costs for individuals and legal entities residing in Mexico whose total income in the previous fiscal year was less than or equal to six million pesos and whose income from the sale of such goods represents at least ninety percent of the total.
Beginning in the last quarter of 2025, people participating in the organization and celebration of competitions, trials, matches, and events related to the International Federation of Association Football World Cup 2026 will not be subject to the formal obligations of payment, transfer, withholding, collection, and remittance arising exclusively from such acts or income derived from their participation.
Regularization and Repatriation of Capital
Self-correction mechanism for taxpayers with income below three hundred million pesos in fiscal year 2024 who are not classified as Large Taxpayers, applicable to finalized or accepted tax liabilities, consisting of up to 100% forgiveness of fines, surcharges, and enforcement costs, subject to the filing of an application and compliance with established requirements. During the process, the Administrative Enforcement Procedure (“PAE”, per its acronym in Spanish) is suspended without the need for a guarantee, and the statute of limitations is paused. Excluded from this benefit are, among others, individuals convicted of tax crimes and taxpayers listed under Articles 69-B or 69-B Bis.
Funds held abroad as of September 8th, 2025, may be repatriated by paying a 15% tax rate without deductions, on a definitive basis, and must be invested in Mexico for a period of three years.
Federal Tax Code
Digital Tax Receipts Via Internet
Denial of registration in the RFC to legal entities linked to Companies that Issue Simulated Invoices (“EFOS”, per its acronym in Spanish) and Companies that Deduct Simulated Invoices (“EDOS”, per its acronym in Spanish) when their representatives, partners, or key individuals are related to invoicing simulation schemes and have not corrected their situation.
CFDIs may only cover real transactions and valid legal acts; false invoices produce no tax effects and trigger administrative and criminal penalties.
Shortened verification procedure, intended to confirm that CFDI cover existing, genuine transactions or actual legal acts; it provides for the immediate suspension of CFDI stamping upon notification, 5 business days to present evidence, a resolution within 15 business days, and a maximum duration of 24 business days; the use of photos, audio, and video is permitted.
Issuers of false CFDIs will be published on official websites, and recipients will have 30 calendar days to correct their situation through amended tax returns or face temporary restriction of their Digital Seal Certificate (“CSD”, per its acronym in Spanish).
CFDI related to hydrocarbons and petroleum products must include the valid permit number; omissions or errors may lead to restriction of the CSD and presumptions of illegal trade.
The deadline to cancel a CFDI is extended until the month in which the annual ISR return for the year of issuance is filed, subject to the recipient’s acceptance.
Tax Simplification
The Tax Administration Service (“SAT”, per its acronym in Spanish) centralizes verification and authentication when an advanced electronic signature is used as a means of identification or digital signing; the requirements will be detailed through regulations.
Under the Simplified Trust Regime (“RESICO”, per its acronym in Spanish), monthly payments become final, and an annual tax return is no longer required
Administrative review or reconsideration is only applicable against resolutions determining tax liabilities, on a single occasion and when no legal remedies are in progress.
Reduced fines for RESICO taxpayers in specific cases.
Extension to 20 business days to notify precautionary seizures.
Strengthening of the Tax Authority’s Powers
New causes for restriction or cancellation of CSD, such as unpaid finalized tax liabilities, disproportionate amounts invoiced, inconsistencies between tax returns, CFDIs, and bank statements, significant infractions, and noncompliance in the hydrocarbons sector.
Expanded access to financial information from all types of entities and to data storage media, to support audits and presumptions.
Presumption of income from unregistered deposits for individuals not registered or without accounting records, applying an annual threshold exceeding $2,028,610.00, from which income is presumed.
Suspension or cancellation in the RFC due to prolonged inactivity, including objective parameters and cancellation upon the death of individuals.
Notaries and public attestors must confirm the authenticity of documents when requested by the authority.
Digital platforms must provide online and real-time access to operational information; failure to comply may result in blocking of the platform.
Use of photographs, audio, and video during audits and inspections, with evidentiary value.
The authority must inform the taxpayer, their representative, and governing bodies of its findings; the taxpayer must provide and keep the governing body’s data up to date.
The tax authority may request information with a standardized order, methodology, and characteristics to link transactions, including banking data.
Registered public accountants must report potential noncompliance or crimes detected in their audit reports.
Payment in installments of tax liabilities in customs matters is allowed.
New infractions and penalties for noncompliance with volumetric controls and reporting obligations.
Infraction for conditioning the issuance of CFDI on the Tax Situation Certificate or for recording an RFC different from that of the purchaser.
The appeal for revocation is inadmissible when the filer is unaware of the challenged act.
Mandatory order to secure the tax interest and requirement of a guarantee to obtain suspensions; the exemption from guaranteeing the federal government’s fiscal interest when filing an appeal for revocation is eliminated.
New infraction for altering closure seals or continuing operations during a closure, with an increased closure period.
Tax and Foreign Trade Crimes
Commercialization or possession of foreign goods without documentation proving legal stay, without tax stamps or seals on alcoholic beverages, or without valid security codes on cigarettes and nicotine products are considered as smuggling offenses, this includes false or altered codes and false certificates of origin used to obtain preferential treatment.
A new crime is established for providing false information or forged documents in tax procedures, punishable by imprisonment and the obligation to repair damages.
New smuggling behaviors are defined, including simulation in temporary imports or returns, shortages or non-arrival by authorized warehouse operators or transporters, and improper withdrawals from bonded warehouses; penalties are adjusted to higher ranges.
Sanctions are established for digital platforms and holders that facilitate the sale or purchase of false CFDIs or that cover nonexistent or simulated transactions.

Special Tax on Production and Services Law
Nicotine and Manufactured Tobacco
The tax rates applicable to manufactured tobacco are increased, and a new specific quota of $1.1584 per cigarette sold or imported is established, to be applied gradually from 2026 to 2029.
The definition of other products containing nicotine is incorporated, including those with natural or artificial nicotine, regardless of their form or presentation, that do not contain cut, ground, or leaf tobacco and are not designed to be heated or burned.
The tax rate is determined based on the nicotine content, considering 8 milligrams per taxable unit. Products used as nicotine replacement therapy with sanitary registration are excluded.
Producers and importers of cigarettes, manufactured tobacco, and nicotine products must annually register price lists by brand and presentation, and must report monthly the prices, values, and volumes of sales, specifying the weight or milligrams subject to tax. Likewise, they must maintain physical controls of the volume produced or packaged and report quarterly the readings of the measuring devices used to the tax authority.
Flavored Beverages 
Flavored beverages will be subject to a rate of $3.0818 per liter when they contain added sugars and $1.5000 per liter when they contain sweeteners. In the case of concentrates, powders, syrups, essences, or extracts, the tax will be calculated based on the number of liters that can be obtained according to the manufacturer’s specifications.
The tax will not apply to medicines with sanitary registration, milk in any presentation, including those mixed with vegetable fat, or oral rehydration solutions containing all substances provided for by law.
Digital Services: Gambling/Raffles and 18+ Video Games
Games involving bets and raffles conducted by foreign residents without a permanent establishment in Mexico are incorporated as taxable subjects; they must register, collect, remit, and file monthly returns for the corresponding tax, based on the amounts received.
A tax rate of 8% is imposed on the sale and provision of digital services related to video games with violent, extreme, or adult (18+) content, including freeaccess games that offer additional in-game content.
When sold through memberships or subscriptions that include other services without itemization, it is presumed that 70% of the total amount corresponds to such video games.
Digital intermediary platforms that collect payments on behalf of third parties must withhold 100% of the IEPS, and failure to comply with these obligations may result in temporary service suspension.
Accrual and Crediting
The tax is incurred upon actual payment of consideration, with specific bases per unit of measure (grams, milligrams, liters, or units), and credit is allowed for the tax paid on imports. In the case of cigarettes, nicotine products, and manufactured tobacco, withdrawal from the plant or warehouse is considered a sale when the goods are not intended for commercialization.
Federal Duties Law
Telecommunications and Spectrum
For purposes of contributions related to telecommunications and the use of the radio spectrum, a new institutional framework is established through the creation of the Telecommunications Regulatory Commission, which is granted authority to study, authorize, and share frequency bands among departments and entities of the Federal Executive Branch, as well as to issue regulations regarding diplomatic exemptions managed by the Ministry of Foreign Affairs.
Fee Adjustments and Sectoral Facilities
For the determination of fees related to the use, enjoyment, or exploitation of the radio spectrum, concessionaires may access discounts subject to compliance with geographic coverage obligations or based on their status as small operators, in accordance with the joint provisions issued by the Telecommunications Regulatory Commission and the Ministry of Finance and Public Credit.
The applicable amounts for fees in migration, health, aviation, financial, cultural, and public health matters are specified, and specific rules are incorporated for the production and control of tax stamps, seals, and operations of the National Institute of Copyright.
Criteria are established for the measurement and annual determination of fees for temporary authorizations and orbital segmentation, linked to the valuation methodology.
Entry into Force
For the purposes of applying the tax provisions corresponding to fiscal year 2026, the LIF, the CFF, the LIEPS, and the LFD will enter into force on January 1st, 2026, except for those provisions that, by their nature, establish a later implementation or execution schedule.
Particularly, for the LIF, the self-correction facilities and finalized tax credits will operate during 2026, with applications due by January 31st and correction or payment by March 31st, 2026; for the CFF, online access to digital platforms will take effect on April 1st, 2026; for the IEPS, the per-cigarette rate will gradually increase from 2026 to 2029, with full application beginning in 2030; and for telecommunications, entry into force will occur upon the establishment of the Plenary of the new Telecommunications Regulatory Commission, under an interim regime administered by the IFT.
Conclusion
The 2026 Tax Amendments represents a profound transformation of Mexico’s tax framework, aimed at strengthening revenue collection, improving tax oversight, and promoting transparency in the management of public income. While it introduces relevant incentives for specific productive sectors and administrative simplification mechanisms, it also significantly expands the tax authority’s powers of control and sanction, increasing compliance obligations for taxpayers and digital platforms.
At Ibarra Gallego, we are prepared to face the challenges and opportunities brought by the 2026 Tax Amendments and their implications. Our objective is to anticipate risks, assess the fiscal and operational impact on our clients, ensure regulatory compliance, and anticipate defense mechanisms when necessary.
Our tax practice team has experience in tax consulting, planning, compliance, and litigation, enabling us to provide strategic guidance and comprehensive solutions in the face of new regulatory scenarios. We work proactively to ensure that our clients maintain legal certainty, operational efficiency, and a strong position in light of the provisions taking effect in 2026.

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## [Law for the Promotion of Investment in Strategic Infrastructure for Development with Welfare](https://ibarrapg.com/law-for-the-promotion-of-investment-in-strategic-infrastructure-for-development-with-welfare/)

Executive Summary
On April 9th, 2026, the Decree enacting the Law for the Promotion of Investment in Strategic Infrastructure for Development with Welfare (the “FIIDB Law” or the “Law”) was published in the Federal Official Gazette (“DOF”), entering into force on the day following its publication. The same Decree amends and supplements various provisions of the Federal Budget and Fiscal Responsibility Law (the “LFPRH”).
The FIIDB Law is the most significant infrastructure reform of the current federal administration and constitutes the primary public policy instrument for private participation in large-scale projects since the abrogation of the Public-Private Partnership regime. The Law establishes a specialized legal framework for the structuring, financing, and procurement of strategic infrastructure projects (the “Projects”) through joint public-private participation schemes, with the purpose of mobilizing private and social capital toward sectors deemed priority under the National Development Plan.
The sectors expressly covered include: communications, transportation, water, environment and sustainability, energy, health, education, urban development, tourism, industrial parks, and technology, among others.
Implementation caveat. Although the FIIDB Law is already in force, several of its components are programmatic in nature. In particular, (i) the Regulations and the Guidelines of the Ministry of Finance and Public Credit (“SHCP”) must be issued within the following 180 calendar days (approximately October 2026), and (ii) the Strategic Planning Council for Infrastructure Investment (the “Council”) must be established within a maximum term of 120 days (approximately August 2026). Accordingly, the effective implementation of the promotion mechanisms contemplated by the Law will not be immediate.
Governing Principles
Among its governing principles, the FIIDB Law recognizes State stewardship, fiscal sustainability, financial discipline, and transparency in public expenditure.
A central element of the Law is the no budgetary autonomy clause. In general terms, the FIIDB Law does not, by itself, constitute a source of budgetary allocation, expenditure authorization, financing arrangements, granting of guarantees, or assumption of financial obligations, whether direct or contingent, on behalf of the State. Consequently, all expenditures must be channeled through the ordinary procedures set forth in the LFPRH, the Federal Public Debt Law, and all other applicable authorizations.
The applicable supplementary legal framework is organized in three tiers:

Budgetary and accounting regulations, including the LFPRH, the Federal Public Debt Law, and the General Government Accounting Law;
Civil, commercial, and financial regulations, including the Federal Civil Code, the Commercial Code, the Securities Market Law, and the General Law of Business Corporations; and
Public procurement regulations, including the Public Sector Acquisitions, Leases and Services Law, the Public Works and Related Services Law, and applicable sector-specific provisions.

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Key Legal Instruments
I. Special Purpose Vehicles
The Law authorizes the creation of Special Purpose Vehicles (“SPVs”) as the operational core of the investment schemes. SPVs may take the form of public or private trusts (fideicomisos), mandates (mandatos), corporations (sociedades anónimas or SA), investment promotion corporations (SAPI), listed investment promotion corporations (SAPIB), listed corporations (SAB), or any analogous vehicle. Their sole corporate purpose is the investment in or financing of Projects, and they must at all times seek the most favorable economic and financial conditions for project execution.
SPVs may issue trust certificates or analogous debt instruments for financing purposes, receive contributions from the Federal Government in cash or in kind, and access guarantees from the Federal Government or from Development Banking Institutions or multilateral entities. The Law clarifies that the mere creation of an SPV does not entail obligations on behalf of the Federal Government nor does it constitute authorization for the issuance or public offering of securities; the Securities Market Law must be observed at all times.
FONADIN and other public funds created by operation of law may establish SPVs to enhance the investment conditions of Eligible Projects. The management, administration, and execution of SPVs must be overseen by an external auditor appointed in accordance with the Regulations.
II. Joint Public-Private Participation Schemes
Joint Public-Private Participation Schemes constitute the contractual mechanism through which the public and private or social sectors jointly participate in infrastructure development. The Law develops in greater detail two main modalities, without prejudice to other schemes provided for in specific sector legislation or as determined by the Regulations:

Long-Term Contracting. The private sector finances, designs, builds, operates, and maintains infrastructure for a specified term, in exchange for periodic payments linked to performance standards, service levels, or pre-established outcomes. Contracts have a minimum term of 4 years and a maximum term of 40 years, including extensions. Upon expiration, the transfer of assets to the State is mandatory, unless a special legal provision provides otherwise; such transfer must be carried out under the technical and financial conditions agreed upon by the parties in the contract, according to the nature of the project.

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This modality may be implemented through contracts, concessions, assignments, permits, partnerships, trusts, SPVs, State-owned enterprises, or majority state-owned companies. For investment recovery, payments may be made from authorized budgetary resources, project-generated revenues, freely available funds, or any other permitted source.

Mixed Investment. The State and the private or social sector directly co-participate in the equity capital, trust estate (patrimonio fideicomitido), or participation interest of the Project’s legal vehicle, sharing risks, costs, and revenues. Public participation may be majority, minority, or parity, whether direct or indirect.

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The mixed investment agreement must contain, at minimum: each party’s participation interest, contribution regime and valuation criteria for non-monetary contributions, profit and loss distribution, governance rules, performance standards, termination conditions and asset reversion, social and community impact program, and dispute resolution procedures. Payments or consideration may not be increasing in real terms.
Both modalities require prior approval from the Council, which does not in itself constitute budgetary authorization nor does it bind the Federal Government to disburse funds. Prior to such approval, a financial and budgetary assessment must be conducted, including profitability analysis, cost-benefit analysis, impact on public finances, fiscal risks, multi-year commitments, and contingent liabilities.
III. Strategic Planning Council for Infrastructure Investment
The Council is the permanent advisory body responsible for determining the eligibility and approval of Projects, issuing coordination guidelines, and formulating non-binding recommendations on strategic investment policies. It lacks independent legal personality and assets, and its members serve in an honorary capacity.
The Council is chaired by the President of the Republic, with the SHCP as alternate, and is composed of the Ministries of Energy, Economy, Infrastructure, Communications and Transportation (SICT), Anti-Corruption and Good Governance, Environment and Natural Resources, National Defense, Navy, SEDATU, the Office of Legal Counsel to the Federal Executive, and Banobras. The following participate as permanent guests with voice but without vote: the Ministry of Welfare, the Ministry of Tourism, CONAGUA, FONATUR, CAPUFE, the Digital Transformation and Telecommunications Agency, the Ministry of Science, Humanities, Technology and Innovation, NAFIN, and the Rail and Integrated Public Transportation Agency.
Its substantive powers include: (i) determining the eligibility and approval of Projects for incorporation into SPVs; (ii) approving the national short-, medium-, and long-term investment strategy; (iii) revoking the viability of Projects; and (iv) evaluating and approving the continued granting of Incentives (Apoyos).
The submission of Projects merely entitles the applicant to have the Council analyze and evaluate them, without such submission creating any right to the Project’s incorporation into an SPV, or to the granting of Incentives (Apoyos) or Benefits (Beneficios). In turn, the approval and incorporation determination does not constitute an act of authority and is not subject to any appeal or administrative remedy, as it involves public policy planning actions without direct legal effects on subjective rights or on the legal sphere of private parties.
The Council must be established within 120 calendar days following the Law’s entry into force. At its first session, the operating rules for its functioning must be approved.
IV. Special Procurement Regime
The Law establishes its own bidding and procurement regime applicable to Approved Projects (Proyectos Procedentes), with the following main features:
1.- Bidding process. Call for proposals with a minimum period of 20 business days for submission; simultaneous publication in the DOF, the procuring agency’s website, the Digital Public Procurement Platform, a national newspaper, and a newspaper in the state where the project will be developed.
2.- Award criteria. The winning proposal is that which offers the best conditions for the State according to the criteria previously established in the bid terms. In the event of a tie, preference is given to greater domestic job creation and the use of domestically sourced goods or services.
3.- Guarantees. For construction: between 5% and 25% of the required investment amount. For services and supplies: between 50% and 100% of the annual consideration. For the bidding process: up to 10% of the estimated investment value.
4.- Economic equilibrium. The contractor is entitled to a contract review when, as a result of an administrative, legislative, or judicial act subsequent to the submission of economic proposals, which was not foreseeable at the time of award, execution costs substantially increase and the financial viability of the project is jeopardized.
5.- Exceptions to bidding. Invitation to at least three persons or direct award is permitted in specified cases: absence of market alternatives, military purposes, circumstances that may cause significant, quantifiable and verifiable losses or additional costs, prior rescission, replacement due to early termination, and strategic alliances for technology transfer.
6.- Strategic Investment Contracts. These may only be entered into with legal entities or trusts whose corporate purpose includes the activities necessary for project development, which purpose may also encompass participation in the corresponding bidding process. The minimum term is 4 years and the maximum is 40 years, including extensions.
Dispute Resolution
The FIIDB Law establishes a tiered dispute resolution system. On technical and economic matters, the parties must prioritize alternative mechanisms, and may agree to arbitration at law (arbitraje de estricto derecho) pursuant to Title Four, Book Five of the Commercial Code, subject to the following mandatory conditions: (i) governing law: Mexican federal laws; (ii) language: Spanish; and (iii) the award shall be binding and final for both parties.
Arbitration has significant substantive limitations: the revocation of authorizations in general and acts of authority may not be submitted to arbitration. Disputes concerning the legal validity of administrative acts may only be resolved before federal courts.
For Mixed Investment Agreements, the Law provides for a prior stage of direct negotiation and, failing agreement, the formation of a three-member expert committee appointed by the parties to address technical or economic disputes—without authority to rule on legal matters or contractual modifications.
Transparency, Accountability, and Sanctions Regime
The Law subjects Projects to the principle of maximum disclosure under the terms of the General Law on Transparency and Access to Public Information. Developers and contractors are required to provide information and permit verification visits.
Non-compliance by public officials is sanctioned under the General Law of Administrative Responsibilities, regardless of any civil or criminal liability that may arise from the same facts.
Additionally, each government agency or entity sponsoring SPVs must render accounts regarding them and ensure strict compliance with applicable transparency provisions (Art. 139).
Amendments to the LFPRH
The Decree integrates strategic investment contracts into the ordinary budgetary framework through the following amendments to the LFPRH:

Art. 9 Bis (addition). Government agencies and entities entering into strategic infrastructure contracts must report to the SHCP the valuation of associated liabilities, assets, and contingencies. This obligation must be contractually passed through to counterparties.
Art. 21 (amendment). Projects for Development with Welfare shall enjoy budgetary protection against cuts arising from expenditure adjustments due to revenue shortfalls.
Art. 32 (amendment). Multi-year commitments arising from strategic investment contracts must be provided for in the Expenditure Budget Bill for the budgeted fiscal year and the following five years, with priority over other expenditure provisions.
Art. 35 Bis (addition). The SHCP may authorize, on an exceptional basis, that agencies and entities issue calls for proposals without budgetary sufficiency, conditioning the award on the processing of the corresponding adjustments prior to the ruling.
Art. 50 (amendment). Strategic investment contracts are included within the multi-year contracts regime, with mandatory quarterly reporting of amounts disbursed and total commitments over the life of the project.

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Sector Relevance and Practical Considerations
1.- Energy Sector. Projects in the electricity and hydrocarbons sectors continue to be governed by the Electricity Sector Law and the Hydrocarbons Sector Law, without precluding access to SPVs, federal guarantees, and the Law’s promotion mechanisms to optimize their financial structure.
Projects initiated in 2026 may be submitted to the Council to access EPVs (Fifth Transitory Provision); whereas prior projects may migrate to Mixed Participation Schemes, subject to mutual agreement between the parties and approval by the Council (Eighth Transitory Provision).
2.- E-Mobility and EV Infrastructure. Mobility, industrial parks, logistics, and connectivity technologies are expressly included in the sector catalogue. Charging infrastructure developers, battery manufacturers, and electric fleet operators may structure projects under Joint Public-Private Participation Schemes with public participation.
3.- Tourism and Hospitality Infrastructure. The tourism sector is included in the sector catalogue and FONATUR participates as a permanent guest of the Council. Projects in restricted zones must additionally comply with the requirements of the Foreign Investment Law.
4.- Foreign Investment. The FIIDB Law does not establish special rules for projects with foreign capital; accordingly, sectoral restrictions, authorization thresholds before the National Foreign Investment Commission, and registration obligations with the RNIE remain fully in effect.
Next Regulatory Steps


Milestone

Deadline
Est. Date


Council Establishment

120 calendar days

Aug. 2026


1st session: operating rules
Upon establishment

Aug. 2026


FIIDB Law Regulations

180 calendar days

Oct. 2026


SHCP Guidelines (Art. 6)

180 days; DOF pub.

Oct. 2026


LFPRH Reg. Amendments

180 calendar days

Oct. 2026


2026 projects (5th Transitory Art.)

From Council est.

Aug. 2026+


Pre-2026 migration (8th Transitory Art.)

From Council; agreement


Aug. 2026


Conclusions
The FIIDB Law represents a regulatory change of primary importance for all economic agents with investment projects in infrastructure sectors in Mexico.
Its practical relevance is twofold: on the one hand, it opens promotion mechanisms—access to SPVs, federal guarantees, tax incentives, multi-year contracts—that did not have an articulated and systematic framework under prior legislation; on the other, it imposes new transparency, reporting, and liability valuation obligations that will affect the negotiation and structuring of long-term contracts.
Companies with projects in covered sectors—particularly energy, e-mobility, tourism, and industrial infrastructure—should begin reviewing their portfolios now to identify which projects may qualify as Eligible or Approved, and which legal structures will be most advantageous once the Council is established and the Regulations are issued.
We remain at your disposal for any inquiry or specific advice you may require in connection with the matters addressed in this Client Alert 1.
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[1] This Client Alert is provided for general informational purposes only and does not constitute legal advice or a legal opinion regarding any specific situation. The information contained herein is based on the legislation in effect as of the date of its preparation and may be subject to changes resulting from the issuance of the Regulations, the SHCP Guidelines, and other secondary provisions. Furthermore, the content of this note is not intended, nor should it be construed or used at any time or under any circumstances, for the purpose of avoiding or evading compliance with tax obligations or penalties that may be imposed by the competent authorities under current law.
The criteria contained herein may differ from the criteria made available by the tax authorities pursuant to Article 33, Fraction I, subsection h) of the Federal Tax Code. Likewise, the legal advice provided by the Firm to its clients may be contrary to the interpretation of the tax authorities. For specific advice regarding your particular situation, we invite you to directly contact the attorneys at Ibarra Gallego.
This document is confidential and protected by attorney-client privilege. Its distribution or reproduction without the express authorization of the Firm is prohibited.

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## [Silence at the Preliminary Hearing: Forfeiture of Rights and Tacit Consent under Mexico's Reformed Labor Procedure](https://ibarrapg.com/silence-at-the-preliminary-hearing-forfeiture-of-rights-and-tacit-consent-under-mexicos-reformed-labor-procedure/)

Regulatory Context
On May 22nd, 2026, the Federal Judicial Weekly Gazette (Semanario Judicial de la Federación) published isolated ruling I.1o.T.6 L (12a.), issued by the First Collegiate Court in Labor Matters of the First Circuit. The ruling clarifies the scope of tacit consent and procedural forfeiture (preclusión) within the preliminary hearing stage of labor proceedings.
The criterion is consistent with the principles of concentration, orality, immediacy, and preclusion that govern labor procedure under the 2019 reform. The preliminary hearing is the stage where proceedings are streamlined, disputed facts are defined, and evidentiary rulings on admission or rejection of evidence are issued.
Practical Impact
The Court held that the procedural sanction set forth in Article 873-F, Section I, of the Federal Labor Law — originally designed for parties who fail to appear at the preliminary hearing — applies equally to parties who appear but remain silent when given the floor.
As a result, appearing without raising objections carries the same legal consequence as not appearing at all: the rulings issued during that stage are deemed tacitly consented to, and the corresponding procedural rights are forfeited. This includes the ability to challenge, in a direct amparo proceeding, the admission of evidence that was not objected to at the time.
Considerations
Employers and their legal teams should bear the following in mind:

Attendance at the preliminary hearing is not enough: active participation at each stage, when the floor is granted, is essential.
Failing to object to the admission of evidence during the hearing may consolidate its evidentiary weight and foreclose subsequent challenges.
Arguments aimed at contesting tacitly consented rulings risk being declared procedurally inadmissible in amparo.
Defense strategy must be built from the preliminary hearing onward — not from the judgment.


Note: This is an isolated ruling and does not constitute binding precedent (jurisprudencia); however, it represents a significant interpretation of preclusion and tacit consent under current labor procedure.

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## [Amendment to the Federal Law of Administrative Litigation Procedure](https://ibarrapg.com/amendment-to-the-federal-law-of-administrative-litigation-procedure/)

On June 9th, 2026, the Decree amending, supplementing, and repealing various provisions of the Federal Law of Administrative Litigation Procedure (“LFPCA”, per its acronym in Spanish) was published in the Official Gazette of the Federation (“DOF”, per its acronym in Spanish). The LFPCA governs proceedings conducted before the Federal Court of Administrative Justice (“TFJA”, per its acronym in Spanish).
These amendments are intended to modernize and streamline federal administrative justice through the incorporation of mandatory procedural deadlines, the strengthening of digital mechanisms, and the updating of various procedural rules applicable to administrative litigation proceedings.
Procedural Deadlines before the TFJA
The amendments introduce new deadlines for the issuance of communications and resolutions by the TFJA, including those related to the admission of claims, extension of claims, motions filed by the parties, precautionary measures, and various actions within summary proceedings.
Among other changes, the amendment establishes a general rule whereby motions filed by the parties must be ruled upon within a maximum period of five days, unless the law expressly provides for a different timeframe.
The purpose of these amendments is to reduce processing times and provide greater certainty regarding the development of administrative litigation proceedings.
Summary Proceedings
The amendment introduces several changes aimed at expanding and streamlining the use of summary proceedings, most notably the express inclusion of resolutions issued by federal tax authorities in response to requests for tax refunds arising from favorable tax balances or undue payments, provided that the monetary thresholds established by law are met.
Injunctions
Regarding the injunction of the enforcement of the challenged resolution, two circumstances are established under which the suspension shall be deemed contrary to the public interest or public policy when:

The continuation of activities or services that require a permit, authorization, or concession issued by the competent federal authority without having obtained such permit, authorization, or concession; and,
The consummation or continuation of conduct constituting an administrative offense or a criminal offense under the applicable law from which the challenged decision arises is allowed.


Rules Governing Evidence
The amendment introduces significant changes regarding expert evidence, including:

The establishment of specific deadlines for the submission and ratification of expert reports.
Reinforcement of the requirement that expert reports be prepared independently and autonomously.
Possibility of holding hearings to clarify technical matters.
The strengthening of the powers of the Presiding Magistrate to oversee and evaluate expert evidence.

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Digitalization and Formalization of Notifications
The amendment reinforces the use of the Jurisdictional Bulletin (“Boletín Jurisdiccional”) as the primary means of notification in administrative litigation proceedings.
Likewise, it formalizes the procedure for issuing electronic notices and clarifies the points in time at which notifications are deemed to have been legally made and become effective.
In particular, the amendment changes the period after which notifications made through the jurisdictional bulletin become effective, reducing it from three days to two days.
Supplementary Legislation
The reform replaces the Federal Code of Civil Procedure as the supplementary body of law to the LFPCA and, in its place, incorporates the National Code of Civil and Family Procedure.
Expansion of the Judicial Review Appeal
The amendment expands the circumstances under which judicial review appeals (“recurso de revisión”) may be filed by tax and administrative authorities, expressly incorporating the possibility of challenging certain resolutions issued in complaint proceedings related to the enforcement of judgments.
The threshold for the admissibility of the judicial review appeals has been amended, requiring that the amount in dispute exceed 27,000 times the Measurement and Update Unit (“UMA”, per its acronym in Spanish).
Likewise, it is established that the judicial review appeals may also be filed by the authority when the administrative act or decision is declared null and void due to defects in form or procedural irregularities.
In this regard, a legislative trend is confirmed at expanding the mechanisms through which tax and customs authorities may obtain judicial review of decisions favorable to taxpayers.
From a practical standpoint, this reduces the instances in which a favorable judgment obtained before the TFJA constitutes the final resolution of a tax controversy. This may result in longer proceedings, increased litigation costs, and a prolonged period of legal uncertainty for taxpayers involved in significant tax or customs disputes.
Entry into Force
Although most of the amendments entered into force on June 10th, 2026, the Decree contemplates certain provisions whose implementation will occur gradually, including:

180 calendar days following publication: entry into force of the provisions that will allow defendant authorities and interested third parties to appear and file motions electronically, even when the proceedings are conducted through the traditional format.
240 calendar days following publication: entry into force of various provisions related to the maximum deadlines applicable to the Court&#8217;s judicial actions.

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In addition, the decree provides that the expanded availability of the judicial review appeal with respect to resolutions issued in complaint proceedings will only apply to cases initiated after the entry into force of the reform.
The amendment reflects a clear intention to expedite the resolution of administrative proceedings, strengthen the TFJA&#8217;s digital mechanisms, and harmonize various procedural rules. Nevertheless, beyond the aspects related to procedural efficiency and digitalization, the expansion of the circumstances under which judicial review appeals may be filed deserves particular attention from taxpayers currently involved in disputes with tax or customs authorities.
Companies facing ongoing or potential administrative litigation proceedings should timely assess the impact of these amendments on their defense strategies, particularly in matters where the possibility of subsequent review by a Collegiate Circuit Court may alter expectations regarding the final resolution of a dispute.
Our team has extensive experience in tax and administrative litigation, enabling us to provide strategic advice and comprehensive support in addressing the new challenges arising from this reform. We will continue to closely monitor the implementation of these amendments and the criteria governing their application, with the objective of helping our clients preserve legal certainty in their operations, anticipate risks, and design effective defense strategies in response to these new procedural developments.

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## [Ascencio Rosario et al. v. Mexico: Official Case Summary Published in Mexico's Official Gazette](https://ibarrapg.com/ascencio-rosario-et-al-v-mexico-official-case-summary-published-in-mexicos-official-gazette/)

On June 24th, 2026, the Federal Government published in the Official Gazette of the Federation the official summary of the judgment issued on September 30th, 2025, by the Inter-American Court of Human Rights in the case “Ascencio Rosario et al. v. Mexico”.
Facts
Mrs. Ernestina Ascencio Rosario, a 73-year-old indigenous Nahuatl woman, was found in February 2007 in Tetlalzinga, Veracruz, gravely injured after reporting that soldiers had raped her, in a context of poverty, discrimination, and militarization. She died two days later without receiving adequate medical care. Initial forensic examinations revealed signs of sexual violence and the presence of multiple assailants. Although various investigations and testimonies pointed to the responsibility of military personnel, state authorities discredited these accounts and quickly closed the case, initially concluding that she had died of natural causes.
Years later, the National Human Rights Commission (CNDH) acknowledged serious errors in its prior investigation, admitting that sexual rape had indeed occurred, that a gendered due-diligence approach had been lacking, and that there had been concealment, witness intimidation, and obstacles to accessing information, all of which contributed to impunity in the case.
Rights Violated
The Inter-American Court concluded that Mrs. Ernestina Ascencio Rosario was a victim of sexual rape by military personnel, which constituted torture and resulted in her death, aggravated by the lack of adequate medical care and language barriers, thereby violating her rights to life, personal integrity, dignity, and health. The Court emphasized that the case must be analyzed through an intersectional lens, given her status as an elderly indigenous woman in a context of militarization. It further determined that the Mexican State failed in its duty to investigate with due diligence and a gender perspective, prematurely closed the case, relied on discriminatory stereotypes, and allowed undue interference by military jurisdiction, generating impunity and violating the victim’s and her family members’ rights to justice, equality, and truth. The family members also suffered harm to their emotional integrity as a result of the violence, the impunity, and the intimidation they faced. Nevertheless, the Court found no state responsibility regarding the partial restriction of access to information, determining that such restriction was justified and proportionate.
Reparations
The Inter-American Court ordered comprehensive reparation measures, establishing that the judgment itself constitutes a form of reparation, and requiring the Mexican State to conduct a thorough investigation with a gender and ethnic perspective in order to hold the responsible parties accountable, exclusively within civil jurisdiction. The Court also ordered rehabilitation measures for the victim’s family members; satisfaction measures such as the public dissemination of the judgment and a formal acknowledgment ceremony; and educational scholarships. In addition, it ordered guarantees of non-repetition, including training for public officials, improvements to health services, appropriate protocols for indigenous women, and mechanisms to overcome language barriers, as well as the establishment of an interpreter registry. Finally, the State must pay compensation, cover litigation costs, and reimburse expenses to the legal assistance fund.
Reflections
This judgment is significant because it officially recognizes that sexual violence against indigenous women—particularly in contexts of militarization—can constitute torture and give rise to the State’s international responsibility. It also brings visibility to the structural discrimination faced by elderly indigenous women by requiring an intersectional approach (encompassing gender, age, and ethnic origin) in the delivery of justice. Furthermore, it establishes key standards: the obligation to investigate with due diligence and a gender perspective, the inadmissibility of military jurisdiction in human rights violations, and the need to eliminate linguistic and cultural barriers in health and justice systems. Finally, it contributes to combating impunity by acknowledging the State’s failures, vindicating the victim’s truth, and ordering structural measures to prevent the recurrence of such events.
Human rights violations committed by agents of the Mexican State occur regardless of which political party holds power. It is therefore essential to maintain vigilance over governmental conduct, to advocate for the respect and promotion of human rights, and to demand accountability from authorities who violate them.

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## [ILO Convention No. 193 on Decent Work in the Platform Economy: Implications for Employers and Operators](https://ibarrapg.com/ilo-convention-no-193-on-decent-work-in-the-platform-economy-implications-for-employers-and-operators/)

Regulatory Context
In June 2026, the 114th Session of the International Labour Conference (ILC), held in Geneva, adopted Convention No. 193 on Decent Work in the Platform Economy (C193) — the first binding international labour standard specifically designed for workers who earn their income through digital work platforms.
The Convention reflects recognition by governments, employers, and workers from 187 ILO Member States that the rapid growth of platform-based work requires a dedicated regulatory framework, one that reconciles technological innovation, new business models, and fundamental labour rights.
Practical Impact
C193 applies universally to all digital work platforms, regardless of how national law classifies the employment status of platform workers. This is a critical feature: the protections it establishes — including adequate remuneration, protection against violence and harassment, and data privacy safeguards — extend to all platform workers, whether they are formally classified as employees, independent contractors, or otherwise.
For businesses that operate platforms or engage workers through them, this means that existing contractual structures and compliance frameworks may require review. The legal classification of workers as independent contractors does not shield an operator from obligations under C193 once ratified by the relevant Member State.
Considerations
Companies with operations or workforce engagement through digital platforms should consider:

Reviewing existing service and collaboration agreements in light of C193’s broad personal scope.
Assessing remuneration structures to verify alignment with the Convention’s standards.
Evaluating data protection practices applicable to platform workers under the new framework.
Monitoring Mexico’s ratification process and any domestic implementing legislation that may follow.

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The full text of C193 is available at: https://www.ilo.org/sites/default/files/2026-06/ILC114-Convenio%20n%C3%BAm.%20193-%5BRELMEETINGS-260522-003%5D-SP.pdf

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## [Mexico’s Patent and Trademark Office (IMPI) Suspends Operations and Deadlines on June 11<sup>th</sup>, 2026, Ahead of the FIFA<sup>TM</sup> World Cup Opening](https://ibarrapg.com/mexicos-patent-and-trademark-office-impi-suspends-operations-and-deadlines-on-june-11th-2026-ahead-of-the-fifatm-world-cup-opening/)

Regulatory Context
On June 10th, 2026, the Federal Official Gazette published a resolution issued by the Director General of the Mexican Institute of Industrial Property (&#8220;IMPI&#8220;) suspending the Institute’s operations, as well as all deadlines applicable to its filings, services, and administrative proceedings, on June 11th, 2026. The measure responds to the extraordinary mobility conditions expected in Mexico City as a result of the opening event of the 2026 FIFATM World Cup, including road closures, heavy traffic, and the potential saturation of urban services, which will affect timely access to the Institute by both users and personnel. The resolution enters into force on the business day following its publication.
Practical Impact
June 11th, 2026, will not be considered as a business day for purposes of any proceeding before IMPI. Accordingly, all terms expiring on that date — including responses to office actions, opposition and renewal deadlines, evidence submissions, and terms running within invalidity, cancellation, and infringement proceedings — are automatically extended to the next business day, June 12th, 2026. The suspension applies to the computation of statutory terms generally, regardless of whether filings are made in person or through the Institute’s electronic filing system.
Considerations
Companies and counsel managing IP portfolios should adjust their docketing systems to reflect the recalculation of any deadline falling on June 11th, 2026, and confirm internally how electronic submissions made on that date will be treated for receipt purposes. Given that the suspension stems from a citywide event, similar measures by other federal agencies headquartered in Mexico City cannot be ruled out; monitoring the Federal Official Gazette over the coming days is advisable for matters subject to deadlines before other authorities.
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The FIFATM World Cup 2026 is a registered trademark of the Fédération Internationale de Football Association (FIFA).

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## [Workplace Arrangements for June 11th, 2026: Scope of the World Cup Decree](https://ibarrapg.com/workplace-arrangements-for-june-11th-2026-scope-of-the-world-cup-decree/)

Regulatory Context
On June 9th, 2026, the Federal Executive published a Decree in the Official Gazette of the Federation (Diario Oficial de la Federación) setting out measures to support urban mobility in Mexico City in connection with the opening of the 2026 FIFATM World Cup, scheduled for June 11th, 2026. The Decree: i) Instructs federal public administration agencies and entities to implement telework, remote-work, or flexible-work arrangements on that date, except for essential activities related to public security, civil protection, health, emergency response, and other indispensable services; ii) As to the private and social sectors in Mexico City, merely urges the implementation of telework, remote-work, and flexible-work arrangements for non-essential administrative activities; and iii) Suspends classes on June 11th, 2026 at public and private schools in Mexico City, from preschool through the upper-secondary and higher-education levels reporting to the Ministry of Public Education.
Practical Impact
The obligation to adopt flexible arrangements falls exclusively on the federal public administration. The Decree does not declare June 11th, 2026 a non-working day for private employers, nor does it require them to suspend operations or implement telework. The call addressed to the private sector is a non-binding exhortation, so compliance is voluntary. June 11th, 2026 therefore remains an ordinary working day, and employers that keep their regular on-site schedules will not be in breach of any legal obligation.
Considerations
Each employer may decide, based on its operational and business needs, whether to maintain on-site work or to temporarily adopt telework, remote work, or flexible schedules on that date. Employers choosing remote arrangements should preserve agreed working conditions and wages, define the temporary scope of the measure, and communicate it to personnel in advance. The school suspension will affect employees with school-age children, so even employers that keep on-site schedules may want to anticipate absence or flexibility requests for that day. Companies operating in Mexico City may also wish to factor in expected traffic restrictions and mobility disruptions when planning shifts, logistics, and customer-facing operations.
&nbsp;
The FIFATM World Cup 2026 is a registered trademark of the Fédération Internationale de Football Association (FIFA).

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## [UIF and CNBV Issue Joint Alert on Money Laundering and Human Trafficking Risks Related to the 2026 FIFA<sup>TM</sup> World Cup](https://ibarrapg.com/uif-and-cnbv-issue-joint-alert-on-money-laundering-and-human-trafficking-risks-related-to-the-2026-fifatm-world-cup/)

The National Banking and Securities Commission (“CNBV”) and the Financial Intelligence Unit (“UIF”) have issued a joint alert addressed to entities subject to CNBV supervision, warning of money laundering and other illicit financing risks associated with human trafficking in the context of the 2026 FIFATM World Cup.
The alert seeks to heighten financial institutions’ awareness of risks previously identified by the authorities, particularly those associated with sexual and labor exploitation schemes, and to encourage enhanced scrutiny of transactions that may be related to such activities.
The alert was issued in coordination with the U.S. Financial Crimes Enforcement Network (FinCEN) and the Financial Transactions and Reports Analysis Centre of Canada (FINTRAC), whose respective authorities have issued similar communications within their jurisdictions. This reflects a coordinated regional effort to identify financial patterns associated with these offenses in connection with one of the world’s largest international sporting events, characterized by significant cross-border movement of visitors and financial flows.
International Coordination and Regulatory Background
The UIF and the CNBV have noted that the anticipated increase in the number of domestic and international visitors to the host cities of the 2026 FIFATM World Cup may create conditions that could be exploited by criminal organizations seeking to use the financial system to channel proceeds associated with exploitation schemes and other related offenses.
Against this backdrop, the alert forms part of a coordinated effort among authorities in Mexico, the United States and Canada aimed at enhancing the detection of risks associated with such offenses and strengthening collaboration with participants in the financial system.
Risks Identified by the Authorities
According to the alert, large-scale sporting events may create conditions that increase the financial system’s exposure to transactions potentially linked to illicit activities.
Among the factors identified by the authorities are the temporary increase in the volume of financial transactions, the concentration of domestic and international visitors in specific regions of the country, heightened demand for lodging, transportation, entertainment and labor-related services, as well as the increased difficulty of identifying unusual transactions amid elevated levels of economic activity.
Key Areas of Focus for Reporting Entities
The alert places particular emphasis on the need to strengthen the identification, monitoring and analysis of transactions exhibiting red flags associated with potential sexual and labor exploitation schemes.
For these purposes, the CNBV highlights the importance of considering indicators relating to customer profiles, transactional patterns, geographic and temporal factors, as well as specific indicators associated with exploitation schemes.
The alert further notes that no single indicator should be assessed in isolation and that any analysis should take into account the customer’s overall profile, the nature of its transactions and activities, and the concurrent presence of multiple red flags.
Practical Implications for Financial Institutions
While the alert does not introduce new regulatory obligations for reporting entities, it does reflect the authorities’ express expectation that heightened attention be given to transactions potentially associated with these risks in the period leading up to and during the 2026 FIFATM World Cup.
In particular, the UIF and the CNBV emphasize the importance of strengthening customer due diligence and, where appropriate, enhanced due diligence measures; intensifying the identification and verification of customers and beneficial owners in areas surrounding the host cities and along migratory corridors; enhancing training programs for frontline personnel; and maintaining effective procedures for the timely identification and reporting of unusual transactions
The alert also reiterates the importance of not tipping off customers regarding suspicions related to such offenses and of complying with the reporting mechanisms established under the applicable AML/CFT framework.
In addition, the authorities encourage information sharing among domestic reporting entities and certain foreign financial institutions, in accordance with applicable regulations, as an additional tool to strengthen the prevention, detection and reporting of transactions potentially associated with these risks.
Final Considerations
In light of the foregoing, participants in the financial sector should consider reviewing the effectiveness of their existing controls and assessing whether enhancements to their transaction monitoring, training and detection frameworks may be warranted in light of the risks highlighted by the authorities in connection with the 2026 FIFATM World Cup.
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The FIFATM World Cup 2026 is a registered trademark of the Fédération Internationale de Football Association (FIFA).

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## [Declaration of Entry into Force of the National Code of Civil and Family Procedures in Mexico City](https://ibarrapg.com/declaration-of-entry-into-force-of-the-national-code-of-civil-and-family-procedures/)

On May 29th, 2026, the Official Gazette of Mexico City published a decree by the Mexico City Congress establishing that, as of April 1st, 2027, all civil and family proceedings — including probate matters — will be governed by the National Code of Civil and Family Procedures (Código Nacional de Procedimientos Civiles y Familiares, “CNPCyF”), with supplementary application in asset forfeiture cases.
The decree amends the declaration of entry into force of the CNPCyF in Mexico City.
A. Civil Matters:

Section II: As of April 1st, 2027, voluntary jurisdiction proceedings, precautionary measures, oral civil enforcement actions, and their appeals will be governed by the CNPCyF (originally scheduled for June 1st, 2026).
Section III: As of April 1st, 2027, ordinary oral civil disputes, enforcement proceedings, and other pending case types will also be handled under the CNPCyF (originally scheduled for November 15th, 2026).
Section IV: As of April 1st, 2027, the CNPCyF will apply on a supplementary basis to asset forfeiture matters and related laws (originally scheduled for November 15th, 2026).

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B. Family Matters:

Section II: As of April 1st, 2027, any family proceeding or dispute not already covered under Section I will be governed by the CNPCyF (originally scheduled for June 1st, 2026).
Section III: As of April 1st, 2027, testate and intestate probate proceedings will be conducted under the CNPCyF (originally scheduled for November 15th, 2026).

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Transitional Provisions:
The decree takes effect the day following its publication in the Official Gazette.
Summary:

This decree postpones the full implementation of the CNPCyF in Mexico City until April 1st, 2027 for the majority of civil and family proceedings.
The intent is to provide a transition period for courts, attorneys, and litigants to adapt to the new procedural framework.
Once in force, the CNPCyF will replace local procedural rules in civil and family matters, unifying standards at the national level.

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## [Mexico Opens New Visa Path for Highly Specialized Foreign Talent](https://ibarrapg.com/mexico-opens-new-visa-path-for-highly-specialized-foreign-talent/)

On May 15th, 2026, Mexico&#8217;s Ministry of the Interior (SEGOB) and the Ministry of Foreign Affairs (SRE) published a joint Agreement in the Federal Official Gazette (“DOF”) amending the General Guidelines for visa issuance. The reform introduces new pathways that directly affect companies established in Mexico seeking to bring in highly specialized foreign professionals.
What Changed?
The Agreement adds a new category to the Temporary Resident Visa: high-specialty technical assistance and knowledge transfer in strategic projects. Under this framework, a Mexican legal entity — public or private — may sponsor the entry of a foreign expert without establishing an employment relationship or providing compensation within Mexican territory. The sponsoring company assumes joint liability for the expert&#8217;s maintenance during their stay and for their return to their country of origin or residence.
The reform also updates the requirements for the temporary resident or visitor visa with work authorization requested via a job offer, adding specific conditions when the position is tied to a strategic project requiring highly specialized knowledge.
The Agreement also amends the conditions for visitors with or without permission to work, temporary residents, and permanent residents, which are processed directly before the National Immigration Institute (INM), as opposed to the consular procedures described above. For cases linked to strategic projects, the sponsoring company must present documents, certifications, or credentials demonstrating the foreign national&#8217;s qualifications and relevant experience. The Agreement further clarifies that the granting of a work visa or permit does not constitute validation of professional degrees, certifications, or licenses by immigration authorities — it solely verifies the legitimacy of the job offer or sponsorship.
To access these new visa categories, the sponsoring company shall describe the strategic project, justifying the need for foreign expertise, and — critically — committing to a knowledge transfer program aimed at Mexican personnel, with the explicit goal of progressively reducing dependence on foreign talent.
The Agreement came into force the day following its publication in the DOF.

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## [LFT and LFDA Reform: New Contractual Requirements and Rights Against AI Use in the Entertainment Industry](https://ibarrapg.com/lft-and-lfda-reform-new-contractual-requirements-and-rights-against-ai-use-in-the-entertainment-industry/)

Regulatory Context
On May 14th, 2026, a decree amending the Federal Labor Law (&#8220;LFT&#8220;) and the Federal Copyright Law (&#8220;LFDA&#8220;) was published in the Official Gazette, entering into force the following day. The reform responds to the growing use of generative artificial intelligence tools capable of replicating the voice, image, and performances of artists without their consent. The amendments affect Chapter XI of the LFT governing performing artists, and introduce substantive changes to the LFDA&#8217;s provisions on related rights, advertising contracts, and the sanctioning regime administered by INDAUTOR. The regulations implementing the LFDA must be updated within sixty days of the decree&#8217;s entry into force.
Practical Impact
The reform generates concrete obligations for any entity that contracts performing artists or uses their performances commercially. Under the amended LFT, all employment contracts with performing artists must now expressly stipulate the conditions and compensation applicable to the use of their image or voice through AI systems or any other technology (new Article 305 Bis). On the copyright side, artists now hold an explicit right to prevent the cloning or simulation of their voice or image through AI — enforceable against unauthorized reproductions that are identifiable as the artist and are not protected by the parodic or creative use exception. Advertising contracts are also affected: any use beyond the originally agreed term and modalities requires renewed authorization and updated compensation aligned with current market values and inflation indicators. Any AI-based cloning or voice simulation in audiovisual productions requires a prior written agreement, regardless of whether a general production contract is in place. Violations of Articles 87 and 118 (VII) of the LFDA carry fines ranging from 5,000 to 40,000 days of minimum wage.
Considerations
The reform carries a structural change that deserves attention beyond its symbolic dimension: Chapter XI of the LFT has been renamed from “Trabajadores actores y músicos” to “Personas Trabajadoras Artistas Intérpretes o Ejecutantes.” This is not merely a terminological update. The new heading reflects a deliberate expansion of the protected category, consistent with the amended text of Article 304, which no longer limits its scope to actors and musicians but instead covers a broader universe of artists, performers, and executants. Entities that have historically structured their contracting practices around the narrower concept of “actors and musicians” should assess whether that framework remains adequate under the reformed statute. Companies operating in media, entertainment, advertising, streaming, dubbing, and any sector that engages performing artists should review their standard contract templates to incorporate the mandatory AI clause required by Article 305 Bis of the LFT. Existing contracts that contemplate the use of AI-generated content, or that could reasonably extend to such use, should be assessed for compliance with the updated LFDA provisions. Advertising agreements with performers currently in force merit particular attention given the new rules on term extensions, compensation updates, and platform-specific disclosure requirements introduced by the amended Articles 74 and 75. The reform also expands INDAUTOR’s role as a venue for alternative dispute resolution — including mediation, conciliation, and arbitration — which may affect how contractual disputes with artists are structured and resolved going forward.

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## [The Mandatory Digital Registration for Short-Term Rentals Goes Live; Hosts and Technology Platforms must Register by June 21st, 2026](https://ibarrapg.com/the-mandatory-digital-registration-for-short-term-rentals-goes-live-hosts-and-technology-platforms-must-register-by-june-21st-2026/)

The purpose of this note is to inform you, further to our following client alerts regarding: i) the Amendment and Addition of Various Provisions to the Mexico City Tourism Law1 (the “Tourism Law”); ii) the update of the “Mexico City Tourism Registry”2 procedure; and iii) the reforms on maximum occupancy and social housing3, on May 22nd, 2026 the Mexico City Government published in the Mexico City Official Gazette on May 22nd, 2026 and officially launched the Mandatory Digital Registration for Short-Term Rental Hosts and Technology Platforms (the “Digital Registry”), through the official platform enabled4.
As of this date, all hosts and technology platforms providing short-term rental services in Mexico City must obtain their registration folio. The deadline to comply with this obligation expires on June 21st, 2026. Those without a valid folio at the end of the period will be prohibited from operating.
Background
Beginning with amendment to the Tourism Law, the Mexico City Government established the regulatory framework for Short-Term Rentals, defined as the temporary stay in residential properties in exchange for a fee, offered through digital platforms such as Airbnb, Booking.com, or Expedia, among others. That reform created the Host Registry and the Technology Platform Registry, and imposed registration, semi-annual reporting, and tax compliance obligations on both categories of service providers.
However, despite the Tourism Law establishing these obligations since April 2024, the digital registration system remained inactive for more than a year. This situation created operational uncertainty for the more than 30,000 properties estimated to be operating as short-term rentals in Mexico City.
Obligations of Hosts
To register in the Host Registry, applicants must access the platform using their Llave CDMX Expediente5 account and submit the following documents for each property to be registered. The procedure is free of charge and is conducted entirely online:
1.- Document evidencing ownership, administration, or possession of the property.
2.- Federal Taxpayer Registry (RFC) certificate.
3.- Tax status certificate (Constancia de situación fiscal).
4.- Certificate of no outstanding property tax (predial) on the registered property.
5.- Certificate of no outstanding water utility fees on the registered property.
6.- Sworn statement certifying compliance with applicable safety measures under the regulations on comprehensive risk management and civil protection, per registered property.
7.- Acknowledgment of notification to the Condominium General Assembly (Asamblea General de Condóminos) of the short-term rental service, if the property is located within a condominium regime.
8.- Cover page of the insurance policy or document evidencing that the property has a civil liability insurance policy sufficient to cover potential risks in service delivery, if such policy exists.
9.- Official identification and proof of address of the host or, as applicable, of their legal representative or intermediary.
Obligations of Technology Platforms
Technology platforms must register in the Technology Platform Registry, also free of charge and through Llave CDMX Expediente, by submitting the following:
1.- Technology platform&#8217;s Federal Taxpayer Registry (RFC) certificate.
2.- Tax status certificate.
3.- Proof of address.
4.- Cover page of the civil liability insurance policy contracted with an insurer accredited before the National Insurance and Bonding Commission (“CNSF”).
Once registered, platforms will be subject to the following ongoing operational obligations:
a) Folio verification. Require hosts to present a valid registration folio as an indispensable condition for publishing any rental listing on the platform.
b) Blocking listings without folio. Remove or block listings from properties that do not have a valid folio issued by the Mexico City Secretariat of Tourism.
c) Semi-annual reporting. Submit reports to the Secretariat of Tourism in January and July of each year, including information on the number of active properties, nights occupied, and complaints received. Filing false information or failing to submit reports will result in removal from the Registry.
Recommendations
1.- Register immediately. The 30-day deadline expires on June 21st, 2026. Given the expected influx of visitors for the World Cup, high application volumes are anticipated. We recommend initiating the process without delay and gathering all required documentation in advance. Our firm can assist you in reviewing and preparing your registration file.
2.- Verify the applicable regime. Hosts with four or more properties should promptly assess whether they meet the requirements of the applicable commercial establishment regime — including obtaining permits and licenses from the relevant authority — as operating under such regime involves substantially more demanding obligations than the simplified registration.
3.- Platforms: update verification mechanisms. Technology platforms must update their host onboarding workflows to require and validate the official registration folio as a condition of listing and implement the technical mechanisms to block listings without a valid folio. Non-compliance may result in removal from the Technology Platform Registry.
[1] Available in: https://www.ibarrapg.com/en/amendment-and-addition-of-sundry-provisions-to-the-federal-district-tourism-law-now-mexico-city/
[2] Available in: https://www.ibarrapg.com/en/update-of-the-mexico-city-tourism-registry/
[3] Available in: https://www.ibarrapg.com/en/amendments-to-regulate-temporary-tourist-accommodation-service-airbnb/
[4] Platform available for access at: https://estanciaeventual.cdmx.gob.mx
[5] Click here to create an account: https://llave.cdmx.gob.mx/RegistroCiudadano.xhtml?faces-redirect=true

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## [NOM-037-SICT2-2026: “Road Barrier Protective Systems on Highways and Urban Roads” is Published](https://ibarrapg.com/nom-037-sict2-2026-road-barrier-protective-systems-on-highways-and-urban-roads-is-published/)

On May 19th, 2026, Mexico’s Ministry of Infrastructure, Communications and Transportation (“Ministry”) published in the Federal Official Gazette (the “Gazette”) the Official Mexican Standard NOM-037-SICT2-2026, Road barrier protective systems on highways and urban roads (the “Standard”). The Standard will enter into force on November 15th, 2026, at which point it will supersede its predecessor, the NOM-037-SCT2-2020 Road barrier protective systems on highways and urban roads, published in the Gazette on January 28th, 2021, and its 2022 and 2023 amendments.
Scope of Application
The Standard is mandatory for federal, state, and municipal highways and urban roads with design or operating speeds above 50 km/h, including concession-held infrastructure. It applies to new projects and to the replacement of existing barrier systems.
Key Technical Changes for the Standard
a) Alignment with 2016 MASH. The Standard fully adopts the Manual for Assessing Safety Hardware1 (“MASH”) published by the American Association of State Highway and Transportation Officials (“AASHTO”) in 2016, as the framework for full-scale impact testing, establishing test matrices across six containment levels (NC-1 through NC-6) for edge, median, bridge parapet, transition, and work-zone barriers.
b) Selection criteria based on AADT and speed. The minimum containment level is determined by cross-referencing operating/design speed with the annual average daily traffic of buses and freight vehicles (“AADT”). Higher heavy-vehicle presence triggers stricter containment requirements (up to NC-5 or NC-6).
c) Prohibition of “turned-down” terminals. Upon entry into force, installation of simple terminal ends OD-4.4.2/S type, commonly known as “turned-down” or “flare” terminals, is prohibited. Gradual replacement of existing terminals across the network is required.
d) Detailed calculation of run-out lengths. The Standard introduces formulas and worked examples for computing lead and lag run-out lengths on tangent sections and curves, including correction factors for horizontal radius and vehicle mix.
e) Mandatory inventory, maintenance and permanent marking. All concessionaires and responsible agencies must maintain an up-to-date database of barriers, implement routine inspection programs, and permanently stamp each barrier with system name, containment level, manufacturer and installation year.
f) Verification and Traffic Removal Powers. The amendment to the Federal Highway and Bridge Traffic Regulations published on May 25th, 2026 strengthens the powers of the National Guard, under the coordination of SEDENA, to inspect and remove from circulation vehicles that fail to meet minimum safety conditions on federal roads. In practice, this increases the importance of ensuring that temporary barriers in construction zones, as well as construction vehicles and machinery, comply with the technical and safety requirements set forth in the applicable regulations.
What does this Mean for the Concessionaires and Road Infrastructure Contractors’ Sector?
a) New projects. Construction, widening, or reconstruction project plans must integrate barrier design in compliance with the Standard. Only systems holding a conformity certificate or an approval letter issued by SICT’s General Directorate of Technical Services qualify for use; approved barriers are listed on that Directorate’s website2.
b) Existing network. Non-compliant barriers must be corrected or replaced during routine conservation and resurfacing works. The obligation falls on the responsible authority or concessionaire. For bridge parapets, replacement requires prior structural reinforcement assessment.
c) Public works and concession contracts. Concessionaires and contractors should anticipate that the competent authorities will update bidding documents and technical specifications for construction contracts to reflect the Standard&#8217;s new requirements.
d) Work zones. Temporary work-zone barriers (OD-4.6) are equally subject to the six containment levels and certification requirements, necessitating a review of traffic protection plans on active construction sites.
Recommended Next Steps
1.- Review existing barrier inventories across the concession network or projects in procurement to identify installations that do not meet the required containment levels.
2.- Anticipate that bidding documents and technical specifications for ongoing and upcoming construction contracts will be updated by the relevant authorities to reflect the new requirements, and identify in advance the contracts and projects that may be affected before the 180-day deadline expires.
3.- Verify that barrier suppliers hold a valid SICT conformity certificate or approval letter in effect at the time of contract award.
4.- Assess the impact on maintenance programs and annual conservation budget allocations across the network.
Our Infrastructure &amp; Public Works team is available to assess the Standard’s impact on your projects, review contracts and technical specifications, and support you in updating your compliance programs. Please do not hesitate to reach out.
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[1] Available for downloading on: https://store.transportation.org/Item/PublicationDetail?ID=2707
[2] Available on (spanish language site only): https://micrs.sct.gob.mx/infraestructura/direccion-general-de-servicios-tecnicos/seguridad-vial-n/dispositivos-de-seguridad-autorizados/

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## [CNBV Issues Administrative Simplification Measures and Restructures Certain Regulatory Filings](https://ibarrapg.com/cnbv-issues-administrative-simplification-measures-and-restructures-certain-regulatory-filings/)

On May 18th, 2026, the National Banking and Securities Commission (“CNBV”) published in the Federal Official Gazette the “General Agreement establishing administrative simplification and improvement actions for filings submitted before the National Banking and Securities Commission” (the “General Agreement”).
Scope of Application
The General Agreement eliminates certain duplicative requirements, consolidates certain procedures, and simplifies various administrative processes applicable to a wide range of regulated entities. The General Agreement takes effect on the day following its publication and applies prospectively; applications already filed will be processed in accordance with the regulations in effect at the time of submission.
Key Changes for the General Agreement
The General Agreement introduces the following key changes:
a) Unification of SITI AML/CFT account registration (CNBV-2026-001). Three SITI AML/CFT account registration procedures: i) CNBV-28-024-A; ii) CNBV-30-004; and iii) CNBV-2025-016-004-A, are consolidated into a single unified filing, significantly reducing documentary and administrative burdens for non-regulated SOFOMs, currency exchange houses, money transmitters and investment advisors.
b) Merger of share transfer reporting procedures (CNBV-2026-002). The two procedures for reporting share transfers exceeding 2% (two percent) of paid-in capital: i) CNBV-28-015; and ii) CNBV-19-039-A, are merged into one, requiring solely the submission of an electronic form.
c) Elimination of homoclaves from the Single Registry. Eighteen homoclaves (official regulatory filing codes) are eliminated from the Federal Government’s Single Public Registry of Procedures and Services (Portal Ciudadano Único de Trámites y Servicios), including several applicable to fintech institutions (ITFs), banking institutions and popular financial entities, to avoid duplicated filings.
d) Elimination of virtual asset reporting obligations. The transaction reporting codes for virtual asset transactions have been eliminated for credit institutions and ITFs. This elimination is due to the fact that, pursuant to Provision Three of Circular 4/2019, such institutions are not authorized to enter into or offer to the public transactions involving virtual assets (they may only enter into internal transactions previously authorized by the Bank of Mexico), and therefore the reporting obligations served no practical purpose. The General Agreement also expressly states that the CNBV may not require documentation beyond that provided for in the General Agreement itself, including documents already on file.
Considerations
Entities subject to CNBV oversight should consider the following:
1.- SITI PLD/FT account holders. Entities maintaining SITI PLD/FT accounts under the previous homoclaves i) CNBV-28-024-A; ii) CNBV-30-004; and iii) CNBV-2025-016-004-A, should confirm that their registration and compliance status is properly reflected under the new unified CNBV-2026-001 filing.
2.- Transitional period. The CNBV has up to one year from the General Agreement’s entry into force to harmonize its internal regulations and guidelines (including AML/CFT general provisions and the SITI/PLD account manual) with these changes. During such period, the General Agreement prevails over any inconsistent prior provisions or administrative criteria.
3.- Compliance programs. Companies with compliance programs referencing eliminated or merged homoclaves should promptly update their compliance manuals, internal procedures and regulatory references accordingly.
Our Banking and Finance practice team is available to assess the General Agreement’s impact on your entity’s compliance programs, review pending CNBV filings, and support any adjustments required. Please do not hesitate to reach out.
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## [Official Summary of the García Andrade et al. v. Mexico Case Published in Mexico’s Official Gazette](https://ibarrapg.com/official-summary-of-the-garcia-andrade-et-al-v-mexico-case-published-in-mexicos-official-gazette/)

On May 11th, 2026, the Official Gazette of the Federation published the official summary of the judgment issued on August 22nd, 2025, by the Inter-American Court of Human Rights in the case &#8220;García Andrade et al. v. Mexico&#8221;.
The Court found the Mexican State internationally responsible for violations of multiple human rights to the detriment of Lilia Alejandra García Andrade, a 17-year-old mother employed at a maquiladora in Ciudad Juárez, who was forcibly disappeared on February 14th, 2001, after leaving for work and never returning. Her mother, Norma Esther Andrade, reported the disappearance, but authorities told her she would have to wait 48 to 72 hours before a report could be filed.
On February 21st, 2001, Lilia Alejandra&#8217;s body was found on a vacant lot in Ciudad Juárez, Chihuahua, bearing signs of strangulation and sexual violence. The ensuing investigation, conducted between 2001 and 2010, was plagued by serious deficiencies that ultimately led to the denial of an arrest warrant against a suspected perpetrator. It was not until 2023, following new forensic genetic testing, that a suspect was formally charged.
Lilia Alejandra&#8217;s mother, Norma Esther Andrade, also suffered human rights violations: upon becoming an activist demanding justice for her daughter&#8217;s femicide, she survived two attempts on her life — one involving a firearm and another a bladed weapon — with both unsuccessful criminal investigations.
The rights found to have been violated include:

The rights to life (Art. 4 ACHR), personal integrity (Art. 5 ACHR), personal liberty (Art. 7 ACHR), equality before the law (Art. 24 ACHR), and the right to live free from violence, to the detriment of Lilia Alejandra García Andrade.
The rights of the child (Art. 19 ACHR) and protection of the family (Art. 17 ACHR), with respect to the victim&#8217;s children and next of kin.
The right to a fair trial (Art. 8 ACHR), judicial protection (Art. 25 ACHR), and the right to truth (Arts. 8.1, 13.1, and 25.1 ACHR), on account of the failure to conduct an adequate and diligent investigation.
The right to defend human rights, as recognized under inter-American jurisprudence, in connection with the attacks suffered by Norma Esther Andrade.

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The judgment orders Mexico to:

Continue all investigations and judicial proceedings related to the underlying facts.
Provide medical and psychological care to the victim&#8217;s family members.
Publish and disseminate the ruling through official channels and widely circulated media outlets.
Hold a public act of acknowledgment of responsibility and formal apology.
Conduct regulatory and institutional assessments to strengthen policies addressing gender-based violence and enforced disappearances.
Pay reparations for both pecuniary and non-pecuniary damages.

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## [Mexico's May 4th Regulatory Package: Fast-Track Investment Authorization and Sole Foreign Trade Window](https://ibarrapg.com/mexicos-may-4th-regulatory-package-fast-track-investment-authorization-and-sole-foreign-trade-window/)

Regulatory Context
On May 4th, 2026, 2 (two) decrees were published in the Official Gazette of the Federation. The first decree concerns the immediate authorization of investments and the second concerns the establishment of the Sole Window for Foreign Trade Procedures (the “Decrees”). Together, they restructure the procedural architecture applicable to foreign trade operations and private investment projects in Mexico, consolidating dispersed federal procedures into centralized digital platforms.
National Program for Territorial Planning and Urban Development 2026–2030
Practical Impact
1.- Fast-Track Investment Authorization
The Decree for the Immediate Authorization of Investments aims to incentivize private investment projects to: i) promote economic development, ii) strengthen the competitiveness of strategic sectors, iii) foster job creation and iv) encourage growth, through an immediate authorization mechanism. Eligible projects include those developed within Development Poles, those with a total investment equal to or greater than $2,000,000,000.00 (two billion pesos, 00/100, M.N.) and those corresponding to strategic sectors such as: i) technology, ii) semiconductors, iii) automotive, iv) medical devices, and v) aerospace, among others. Mining, financial, public and mixed investment projects are expressly excluded.
Authorization applications must be submitted through the National Digital Investment Window (the &#8220;Window&#8220;), accompanied by certain technical, legal and financial information regarding the project, including a regulatory compliance declaration and a valid civil liability insurance policy. Such authorization must be issued within a maximum period of 30 (thirty) business days, has a term of 1 (one) year and is renewable up to 2 (two) times, provided that the project evidences at least 90% (ninety percent) of the committed progress. During its term, the investor must report project progress on a quarterly basis and engage local suppliers for a minimum of 20% (twenty percent) of the total investment amount.
Additionally, the Investment Committee is hereby created as a collegiate body composed of various ministries, including: i) the Ministry of Economy, ii) the Ministry of Anti-Corruption and Good Governance, and iii) the Digital Transformation and Telecommunications Agency (the “ATDT” for its Spanish acronym), among others, which shall be responsible for granting, modifying, suspending or revoking authorizations. In this regard, the Presidential Office for Investment Promotion is also created, with the purpose of providing guidance and support to investors in the management of their procedures. Finally, for projects that do not hold an authorization but process their procedures through the Window, the competent authorities will have 90 (ninety) business days to issue a resolution, with affirmative fiction applying in the event of non-compliance.
2.- Foreign Trade Sole Window  
The Decree enabling the Sole Window for Foreign Trade Procedures (the &#8220;Foreign Trade Window&#8220;) aims to consolidate into a single digital platform the receipt, management and resolution of all foreign trade procedures handled by the competent authorities, namely the Ministry of Economy, the Tax Administration Service (the &#8220;SAT&#8221; for its Spanish acronym) and the National Customs Agency of Mexico. The Foreign Trade Window will be administered by the ATDT under the principles of administrative simplification, digitalization, interoperability and traceability, and will operate through the Mexican Digital Window for Foreign Trade (&#8220;VUCEM&#8220;), the administration of which will be transferred from the SAT to the ATDT within the timeframe determined by both authorities.
Through the Foreign Trade Window, interested parties will be able to submit procedure requests, consult the status of their processes in real time, make electronic payments and receive notifications with full legal validity. To do so, they must be registered with the Federal Taxpayer Registry and hold a valid advanced electronic signature (e.firma). Their main obligations include: i) providing complete, truthful and up-to-date information, ii) using the Foreign Trade Window exclusively for authorized purposes, iii) keeping notification mechanisms active, and iv) cooperating with the authorities in the validation and verification of the information provided.
Additionally, the Foreign Trade Window will include a Sole Foreign Trade File enabling the exchange of information between authorities, thereby eliminating duplicate requirements and administrative burdens. The ATDT must enable the Foreign Trade Window within 15 (fifteen) business days following the entry into force of the Decree, and procedures initiated prior thereto must be continued through this platform.
National Program for Territorial Planning and Urban Development 2026-2030
The Decrees should be read in conjunction with the National Program for Territorial Planning and Urban Development 2026–2030 (the &#8220;Program&#8220;), which is binding upon all Federal Public Administration entities. The Program establishes, among its strategic objectives, the promotion of economic development with social-territorial equity through territorial suitability assessments for productive projects, including an express reference to the Economic Development Zones for Well-Being (the &#8220;Poles&#8220;). Accordingly, investment projects seeking to be developed within such Poles must consider not only the procedural requirements set forth in the Decrees, but also the land suitability, climate risk, cadastral regularization and registry certainty criteria established by the Program as conditions for project viability.
Conclusions
Together, the Decrees  and the Program represent a significant step forward in regulatory simplification and the digitalization of procedures in Mexico, aligned with the national policy of attracting foreign investment and strengthening the country&#8217;s competitiveness in the context of the industrial nearshoring phenomenon. The consolidation of procedures into centralized digital platforms, the expedited authorization mechanism with defined timeframes, and the operation of affirmative fiction as a safeguard against administrative inaction, offer a more agile, predictable and legally certain regulatory environment for both investors and foreign trade operators. However, the effectiveness of both instruments will largely depend on the timely implementation of the corresponding digital platforms and the issuance of the Investment Committee&#8217;s operating rules.
We recommend assessing whether your investment projects or foreign trade operations fall within the scope of the Decrees and, if applicable, beginning the necessary preparations for their incorporation into the corresponding digital platforms. The firm is available to provide advisory services on eligibility assessment, documentation preparation and support throughout the authorization application process before the competent authorities.

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## [Publication of the National Program for Territorial Planning and Urban Development 2026–2030](https://ibarrapg.com/publication-of-the-national-program-for-territorial-planning-and-urban-development-2026-2030/)

Today, the Decree approving the National Program for Territorial Planning and Urban Development 2026–2030 (the “Program”) was published in the Official Gazette of the Federation. The Program constitutes the guiding instrument of Mexico’s national policy on territorial planning and urban development for the current federal administration. The Program was prepared by the Ministry of Agrarian, Territorial and Urban Development (Secretaría de Desarrollo Agrario, Territorial y Urbano, “SEDATU”) and is binding upon all Federal Public Administration entities.
Below, we provide an initial overview of the Program, highlighting those elements we consider most relevant for the real estate and urban development sector. For a more detailed analysis tailored to specific projects or strategies, our team remains at your disposal.
General Structure of the Program
The Program is organized around four thematic pillars: i) Territorial Planning; ii) Territorial Development; iii) Regional Productive Development; and iv) Sustainability and Resilience. Each pillar includes strategic objectives, strategies, and lines of action assigned to responsible authorities, together with measurable indicators and targets. The Program is aligned with the National Development Plan (Plan Nacional de Desarrollo) 2025–2030 and complements existing instruments such as the National Territorial Planning Strategy (Estrategia Nacional de Ordenamiento Territorial, ENOT) and the National Mobility and Road Safety Strategy (Estrategia Nacional de Movilidad y Seguridad Vial, ENAMOV).
Four Key Objectives with Direct Impact on the Real Estate Sector

Objective 1. To consolidate an integrated, systemic, and participatory territorial planning framework by improving land management and equitable access to services, particularly in underserved regions. For the sector, this implies a renewed push for updating municipal urban development plans (currently, only 23.5% of municipalities have a valid plan in place) and an expectation of greater regulatory certainty at the local level.
Objective 2. To reduce territorial disparities in infrastructure, public services, mobility, and adequate housing, prioritizing vulnerable populations. The Program acknowledges that more than two-thirds of registered land reserves are located in unconsolidated peri-urban areas or outside urban boundaries, presenting both challenges and opportunities for well-located housing developments.
Objective 3. To promote economic development with social-territorial equity through territorial suitability assessments for productive projects (including Economic Development Poles for Wellbeing) and through cadastral and land registry regularization as a foundation for legal certainty in investment.
Objective 4. To strengthen territorial resilience and sustainability through ecosystem protection and comprehensive disaster risk management. Environmental suitability and climate risk criteria are expected to become increasingly determinative in the feasibility of development projects.

&nbsp;
Key Highlights of the Program
1.- Cadastral and Public Registry as Foundations for Legal Certainty in Investment. The Program identifies the fragmentation and obsolescence of cadastral and land registry systems as a structural issue. The diagnosis is significant: 358 municipalities lack cadastral activity; only 33% of municipalities with cadastral records have digitalized files; and property tax revenues represent only 0.3% of GDP, compared to 1.1% in OECD countries. The Program aims to promote interoperability between cadastral and registry systems through digital platforms and simplified titling mechanisms. For the real estate sector, this represents both an opportunity (enhanced legal certainty in acquisitions) and a more scrutinized environment for transactions involving properties with irregular registry histories.
2.- Reorientation Toward Proper Housing Location. The Program expressly promotes the location of housing projects (particularly social housing) within established urban boundaries, discouraging patterns of territorial segregation. Coordination among the National Housing Commission (Comisión Nacional de Vivienda, CONAVI), the National Institute for Sustainable Land (Instituto Nacional del Suelo Sustentable, INSUS), and all levels of government is envisaged as the mechanism for selecting suitable land. For developers, this signals stricter eligibility criteria for public housing programs, with increased emphasis on location, connectivity, and access to services.
3.- Social Land Ownership and Agrarian Legal Certainty. Approximately 50.8% of Mexico’s national territory is under social ownership (ejidos and agrarian communities). The Program identifies significant deficiencies: i) nearly 4% of agrarian communities face land tenure conflicts; and ii) 43.2% lack current governing bodies. In a context where many real estate developments involve social land, the Program reinforces the need for prior legal certainty as a condition for project viability.
What This Means for the Real Estate Sector
The publication of the Program triggers a cycle of regulatory and policy updates across all levels of government. In the coming months, revisions to municipal territorial planning instruments, amendments to state laws, and new guidelines from SEDATU are expected. Development projects that anticipate these changes (particularly regarding land suitability, risk management, regularization, and interinstitutional coordination) will be better positioned to secure permits and access federal programs. Conversely, projects that fail to incorporate these considerations may face increased regulatory friction.
At the Firm, we have the experience to assist developers, funds, and investors in navigating this evolving regulatory landscape, from project structuring to permit coordination and resolution of land-related issues. Should you wish to discuss any of the matters outlined herein or assess their impact on a specific project, please do not hesitate to contact us.

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## [New Protected Geographical Indications](https://ibarrapg.com/new-protected-geographical-indications-chilorio-de-mocorito-and-chile-rayado-de-la-mision-hidalgo/)

Regulatory Context
On May 6th, 2026, the Mexican Institute of Industrial Property (&#8220;IMPI&#8220;) published in the Federal Official Gazette (&#8220;DOF&#8220;) the Declarations of Protection for two new Protected Geographical Indications (&#8220;PGIs&#8220;): “Chilorio de Mocorito” — a traditional slow-cooked pork dish produced in the municipality of Mocorito, State of Sinaloa — and “Chile Rayado de La Misión, Hidalgo” — a smoked and dried jalapeño variety cultivated in the municipality of La Misión, State of Hidalgo. Both declarations were issued pursuant to Articles 265, 266, 267, and 288 of the Federal Law for the Protection of Industrial Property (&#8220;LFPPI&#8220;) and will take effect on May 7th, 2026.
Practical Impact
Both designations constitute national assets under Mexican law. Any individual or legal entity that uses — or intends to use — either denomination on products, packaging, labels, marketing materials, or external communications must obtain prior authorization from IMPI. Unauthorized use constitutes an infringement under the LFPPI. Authorized users are required to: (i) use the designation exactly as it appears in the Declaration of Protection; (ii) display the legend “Indicación Geográfica Protegida” or the acronym “I.G.P.” on the product; (iii) comply with the registered Rules of Use and applicable Official Mexican Standards; and (iv) register any modification to the Rules of Use with IMPI for it to be enforceable against third parties. These obligations extend to importers, distributors, and companies operating under brand licensing or toll-manufacturing agreements involving these denominations. As with the PGIs published earlier this week, neither declaration currently has an accredited certifying body in place, as required by Article 275, Section V of the LFPPI. The formal authorization process therefore remains suspended pending IMPI’s designation of the corresponding certification entity.
Considerations
Companies with commercial exposure to either product — whether through production, distribution, export, brand licensing, or investment in agri-food value chains — should assess whether current commercial practices or contractual arrangements require adjustment. IMPI will initiate international recognition proceedings for both PGIs under Mexico’s applicable trade agreements, which may generate enforceable restrictions in markets with established GI protection regimes, including the European Union and the United States. Companies seeking authorization should monitor the accreditation of the certifying body, as this step is a prerequisite for obtaining legal authorization to use either designation.

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## [New Protected Geographical Indications: Aguacate Franja Michoacán and Cacao de la Región Chontalpa de Tabasco](https://ibarrapg.com/new-protected-geographical-indications-aguacate-franja-michoacan-and-cacao-de-la-region-chontalpa-de-tabasco/)

Background
On May 4th, 2026, the Mexican Institute of Industrial Property (&#8220;IMPI&#8220;) published in the Federal Official Gazette (&#8220;DOF&#8220;) the Declarations of Protection for two Protected Geographical Indications (&#8220;PGIs&#8220;): &#8220;Aguacate Franja Michoacán&#8221; and &#8220;Cacao de la Región Chontalpa de Tabasco,&#8221; issued pursuant to Articles 265, 266, 267, and 288 of the Federal Law for the Protection of Industrial Property (&#8220;LFPPI&#8220;). Both declarations took effect on the following business day, May 5th, 2026.
Scope of Each Declaration
The PGI &#8220;Aguacate Franja Michoacán&#8221; protects Hass avocados produced in 31 municipalities of the state of Michoacán within the Michoacán Avocado Belt. The PGI &#8220;Cacao de la Región Chontalpa de Tabasco&#8221; protects cacao of the species Theobroma cacao L. cultivated in six municipalities of the state of Tabasco: Cárdenas, Comalcalco, Cunduacán, Huimanguillo, Paraíso, and Jalpa de Méndez. In both cases, the designation constitutes a national asset; commercial use requires express authorization from IMPI.
Operational Implications
Any individual or legal entity that currently uses, or intends to use, either designation on products, packaging, labels, marketing materials, or external communications must obtain IMPI authorization prior to doing so. Unauthorized use constitutes an infringement under the LFPPI. Authorized users will be required to:

Use the designation exactly as it appears in the Declaration of Protection.
Display the legend &#8220;Indicación Geográfica Protegida&#8221; or the acronym &#8220;I.G.P.&#8221; on the product.
Comply with the Rules of Use registered with IMPI and any applicable Official Mexican Standards.
Register any modification to the Rules of Use with IMPI for it to be enforceable against third parties.

Key Watch Item: Certification Body not yet in Place
Neither PGI currently has an accredited entity responsible for certifying compliance with the Rules of Use, as required by Article 275, Section V of the LFPPI. This means that while both declarations are already in force and unauthorized use already constitutes an infringement, the formal authorization process for legitimate users remains on hold until IMPI accredits the corresponding certifying body. Companies seeking authorization should monitor this process closely.
International Recognition
IMPI will initiate the international recognition process for both PGIs under Mexico&#8217;s applicable treaties and trade agreements. This is particularly relevant for operators with export activity to the European Union, the United States, and other markets with established geographical indication protection regimes, where recognition may generate both enforceable rights and use restrictions.
Who is Affected?
This development has direct implications for: producers, packing houses, and exporters of Hass avocados in Michoacán; cacao producers, processors, and chocolate makers in the Chontalpa Region of Tabasco; international importers and distributors of these products; companies holding brand licenses or toll-manufacturing agreements involving these designations; and investors or funds with exposure to agri-food value chains in the protected areas.

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## [Decree Amending the Regulations on Pesticides, Plant Nutrients and Toxic Substances](https://ibarrapg.com/decree-amending-the-regulations-on-pesticides-plant-nutrients-and-toxic-substances/)

On April 24th, 2026, the Decree was published in the Official Gazette of the Federation, amending Articles 10 and 23 Bis 4 and adding Section XXXII Bis to Article 2 and a new Article 13 Bis to the Regulations governing pesticides, plant nutrients, and toxic or hazardous substances. The amendments introduce test data protection for new agricultural chemical products, update documentary requirements for COFEPRIS registrations, and extend the term of registration renewals.
Key Points of the Decree
New “New Agricultural Chemical Product” Definition.
Section XXXII Bis is added to Article 2, defining a new agricultural chemical product as any pesticide or plant nutrient whose active ingredient has not been previously registered before COFEPRIS. This definition serves as the gateway to the data protection regime established under Article 13 Bis.
10-Year Test Data Protection.
New Article 13 Bis establishes that the safety and efficacy data of a new agricultural chemical product is protected for 10 years from the date of first registration in Mexico. No third party may obtain a registration based on such data without the express consent of the data holder, even where the application relies in part on a foreign marketing authorization. This provision introduces a mechanism analogous to pharmaceutical reference data protection, with direct implications for generic agricultural product market access.
Updated Documentary Requirements for Registration.
The amendment to Article 10 introduces two new requirements for COFEPRIS filings: (i) express consent from the holder of safety and efficacy data when the applicant intends to rely on data from a new agricultural chemical product registered within the past 10 years; and (ii) proof of ownership of a patent in force in Mexico, or evidence of an exploitation license recorded before IMPI. Both requirements directly affect the structuring of registration applications for generic or me-too products.
COFEPRIS Registry Transparency.
COFEPRIS is required to publish and update —at minimum every 30 days— databases of granted registrations and pending applications on its website. This increases market visibility for competitors and facilitates regulatory monitoring by existing registration holders.
Registration Renewal: 10-Year Term.
The amendment to Article 23 Bis 4 sets a fixed 10-year term for registration renewals, preserving COFEPRIS’s authority to review them at any time under the General Health Law.
Transitional Provisions.
The Decree takes effect the day after publication. The Ministry of Health has 180 calendar days to implement the necessary regulatory and administrative adjustments. During that period, prior provisions remain applicable to the extent they do not conflict with the Decree.
&nbsp;

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## [Amendments to the AML Regulations: Operational Implementation of the New Compliance Framework and Strengthened Supervisory and Enforcement Powers](https://ibarrapg.com/amendments-to-the-aml-regulations-operational-implementation-of-the-new-compliance-framework-and-strengthened-supervisory-and-enforcement-powers/)

The purpose of this note is to inform you that, further to our client alert dated July 16th, 2025 regarding the amendment to the Federal Law for the Prevention and Identification of Transactions with Resources of Illicit Origin (the “AML Law”) and Article 400 Bis of the Federal Criminal Code, on March 27th, 2026 the Official Gazette of the Federation published the decree amending, supplementing, and repealing various provisions of the Regulations to the AML Law (the “Decree”). This regulatory amendment operationalizes the new legal framework, strengthens the powers of the Tax Administration Service (Servicio de Administración Tributaria, the “SAT”) and the Financial Intelligence Unit (Unidad de Inteligencia Financiera, the “UIF”), and introduces relevant adjustments regarding reports, audits, politically exposed persons, and record retention.
Key Amendments
1.- Politically Exposed Persons. A dedicated chapter on Politically Exposed Persons (“PEPs”) is introduced, a UIF-managed list is contemplated, and financial entities and obligated parties are allowed to consult it, subject to the applicable general rules.
2.- Broader powers for the SAT and the UIF. Both authorities may directly request information, documentation, data, and images; the Decree also contemplates electronic notifications, verification visits, and short response periods, with only limited extensions.
3.- New rules on reports and transaction aggregation. Transactions carried out with the same client or user must be aggregated by type of transaction for up to six months, and the relevant report must be filed once the applicable threshold is met. In addition, a 24-hour report is regulated even when the transaction is not ultimately completed.
4.- Registration and deregistration of obligated parties. The obligation to register before the SAT is strengthened for legal entities, trusts, and other legal arrangements, requiring a valid tax registration and advanced electronic signature, as well as a formal deregistration when the vulnerable activity ceases.
5.- Audits and remediation of findings. Obligated parties must obtain, retain, and, where applicable, provide the SAT with the internal or external audit opinion and support documentation evidencing the remediation of observations.
6.- Record retention and heightened enforcement. The obligation to retain reports, acknowledgements, and support documentation for at least ten years is reaffirmed, and review and sanction procedures for non-compliance are strengthened.
Impact of the Amendment
This amendment confirms that Mexico’s anti-money laundering regime has entered a phase of greater operational sophistication and heightened enforcement. For notaries, commercial notaries, trusts, collective entities, and other obligated parties, having policies on paper will no longer be sufficient; implemented controls, complete files, responsiveness to information requests, and effective follow-up on audits will be required.
Although the Decree entered into force on the day following its publication, several operational aspects still depend on the update of official forms, annexes, electronic means, and general rules. We recommend an immediate review of risk matrices, identification procedures, aggregation and reporting mechanisms, record-retention policies, and readiness for internal or external audits.

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## [Mexico City’s Repeal of Article Three of the Transitory Provisions of the Decree on Gender and Violence - Free Life for Women](https://ibarrapg.com/repeal-of-article-three-of-the-transitory-provisions-of-the-decree-on-gender-matters-and-access-to-a-life-free-of-violence/)

The purpose of this note is to inform you that, on April 10th, 2026, a decree was published in the Official Gazette of Mexico City, whereby the Congress of Mexico City repealed Article Three of the Transitory Provisions of the Decree amending the Penal Code for the Federal District (the “Mexico City Penal Code”) and the Civic Culture Law, originally published on December 24th, 2025. This decree entered into force the next day: April 11th, 2026.
Background
On December 24th, 2025, a decree was published in the Official Gazette of Mexico City amending and supplementing various provisions of the Mexico City Penal Code and amending the Civic Culture Law, in the subjects of gender and access to a life free of violence for women. Such decree included four transitory provisions (First, Second, Third, and Fourth), of which the Third is now subject to repeal.
Practical Implications
The repeal of Article Three of the Transitory Provisions eliminates the specific provision established therein regarding the stages implementation or phased entry into force (or any other stipulation) of the December 2025 amending decree. The First, Second, and Fourth Transitory Provisions remain in full force and effect. It is advisable to review the specific content of the repealed Third Transitory Provision in order to determine whether any obligation, deadline, or special regime ceases to have effect as of April 11th, 2026.
Companies, institutions, and individuals with obligations or procedures linked to the December 2025 decree should: (i) identify whether the Third Transitory Provision established any transitional regime applicable to their operations; (ii) verify that their compliance processes are aligned with the regulatory framework absent the repealed provision; and (iii) remain attentive to any official interpretation or guidance issued by the authorities of Mexico City regarding the scope of such repeal.
The repeal of Article Three of the Transitory Provisions does not affect the substantive content of the December 2025 decree; the amendments to the Criminal Code and the Civic Culture Law in matters of gender remain fully in force and effect. As of April 11tth, 2026, any term, authorization, or special regime established by such provision is no longer legally effective, while the First, Second, and Fourth Transitory Provisions continue to apply without modification. It is recommended to verify whether the Third Transitory Provision granted any specific term or exception applicable to your operations and to remain attentive to any interpretative criteria that may be issued by local authorities.
Labor Implications
The repeal of that article removes a rule that clearly stated that ongoing criminal matters must be handled in accordance with the law in effect at the time of the events.
In the labor context, companies need to be careful about how they investigate and determine disciplinary actions. It is essential to thoroughly memorialize when the events occurred, which policy was in place, and why a particular decision was made.
When this is unclear, cases tend to weaken in labor court, even if the conduct occurred.
Finally, in cases of harassment, bullying, or violence, the risk to the company increases if there is no internal policy in place. The recommendation is simple: handle each case consistently, avoid ad-hoc decisions, and ensure that Human Resources’ actions align with the applicable legal framework, including the Federal Labor Law. This is not about reacting quickly, but about doing it right.

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## [Relevant Criteria Published by the Supreme Court of Justice of the Nation in the Judicial Weekly of the Federation on October 20th, 2023](https://ibarrapg.com/relevant-criteria-published-by-the-supreme-court-of-justice-of-the-nation-in-the-judicial-weekly-of-the-federation-on-october-20th-2023/)

In Constitutional Matters
The Plenary of the Supreme Court (&#8220;SCJN&#8220;) determined that the Collegiate Circuit Courts and other jurisdictional bodies are obliged to observe the criteria issued by it, regardless of whether they believe it was improperly compiled.
This is because precedents cannot lose their binding nature except by a contrary resolution or replacement according to the rules provided for such purposes.
Furthermore, it also determined that, against incidental resolutions that revoke the suspension granted ex officio in amparo, the remedy of complaint is appropriate, even if the Amparo Law does not specify the applicability of said remedy in that specific case.
In addition, the plenary ruled that when the amparo court grants a hearing to the plaintiff regarding the ex officio warning of a ground of inadmissibility, it is appropriate that the plaintiff, when presenting such hearing, assert the unconstitutionality of the legal precept on which the ground of inadmissibility is based.
&#8220;Digital Record: 2027495
Instance: Plenary
Eleventh Era
Subject(s): Common
Thesis: P./J. 6/2023 (11th)
Source: Judicial Weekly of the Federation.
Type: Jurisprudence
JURISPRUDENCE OF THE SUPREME COURT OF JUSTICE OF THE NATION. COLLEGIATE CIRCUIT COURTS AND OTHER JURISDICTIONAL BODIES SUBJECT TO IT CANNOT DISREGARD IT, EVEN IF THEY BELIEVE IT WAS IMPROPERLY COMPILED AND, THEREFORE, DEVIATE FROM ITS APPLICATION.&#8221;
&#8220;Digital Record: 2027502
Instance: Plenary
Eleventh Era
Subject(s): Common
Thesis: P./J. 7/2023 (11th)
Source: Judicial Weekly of the Federation.
Type: Jurisprudence
COMPLAINT REMEDY PROVIDED IN ARTICLE 97, SECTION I, SUBSECTION B) OF THE AMPARO LAW. IT APPLIES AGAINST THE INCIDENTAL RESOLUTION THAT REVOKES THE EX OFFICIO GRANTING OF SUSPENSION IN INDIRECT AMPARO PROCEEDINGS.&#8221;
&#8220;Supreme Court of Justice of the Nation
Digital Record: 2027518
Instance: Plenary
Eleventh Era
Subject(s): Common
Thesis: P./J. 3/2023 (11th)
Source: Judicial Weekly of the Federation.
Type: Jurisprudence
NOTICE TO THE COMPLAINANT PURSUANT TO ARTICLE 64, SECOND PARAGRAPH, OF THE AMPARO LAW. DURING ITS RESPONSE, IT IS POSSIBLE TO RAISE THE UNCONSTITUTIONALITY OF THE LEGAL PROVISION UNDERLYING THE CAUSE OF IMPROPERNESS NOTICED EX OFFICIO BY THE REVIEWING BODY.&#8221;
In Common Matters
The Plenary of the Supreme Court issued a jurisprudence in which it determined that in cases where a demand is presented before an amparo court related to another previously admitted in that jurisdictional body, i.e., filed by the same complainant, with identical acts being challenged, the same responsible authorities, and the derivative lawsuit is pending resolution, it is appropriate to summarily dismiss the newer demand, as the cause of improperness due to litispendence under Article 61, Section X, of the Amparo Law is clearly and unmistakably established.
&#8220;Digital Record: 2027496
Instance: Plenary
Eleventh Era
Subject(s): Common
Thesis: P./J. 5/2023 (11th)
Source: Judicial Weekly of the Federation.
Type: Jurisprudence
LITISPENDENCE. WHEN A DEMAND IS RECEIVED IN AN AMPARO COURT THAT IS RELATED TO ANOTHER PREVIOUSLY ADMITTED IN THAT JURISDICTIONAL BODY, FILED BY THE SAME COMPLAINANT, AGAINST IDENTICAL CHALLENGED ACTS AND RESPONSIBLE AUTHORITIES, THE SUBSEQUENT DEMAND CAN BE VALIDLY SUMMARILY DISMISSED, AS THE CAUSE OF IMPROPERNESS UNDER SECTION X OF ARTICLE 61 OF THE AMPARO LAW IS CLEARLY AND UNMISTAKABLY ESTABLISHED.

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## [Information Regarding the Legal Opinion Amending Article 132 of the Federal Labor Law and Other Federal Provisions](https://ibarrapg.com/information-regarding-the-legal-opinion-amending-article-132-of-the-federal-labor-law-and-other-federal-provisions/)

The purpose of this note is to inform about the opinion amending Article 132 of the Federal Labor Law and other federal provisions with the aim of extending paternity leave to 20 days.
Background
Currently, Article 132 of the Federal Labor Law in its subsection XXVII Bis establishes as an obligation for employers to grant a five-day paid paternity leave to male workers for the birth of their children or adoption of an infant.
On December 12th, 2023, the Plenary of the Chamber of Deputies approved the opinion amending the aforementioned Article 132 of the Federal Labor Law and other federal provisions with 409 votes in favor, 1 vote against, and 2 abstentions.
Main Points
The amendment aims to extend paternity leave from the current 5 days to 20 days with full pay and with the possibility of extending it up to 30 days in case of complications with the health of the mother or the newborn, equally applicable in the case of adopting an infant.
This amendment has as its main objectives the equitable distribution of work within families, strengthening the bond between fathers and their children, closing the gender gap, among others.
Consequences for Mexico
Despite the significant progress expected in terms of gender equity, the amendment also presents a new financial challenge for employers in Mexico.
If approved, it will add a new obligation to employers, as they will be responsible for covering the full salaries of fathers on paternity leave. This is unlike the case of disabilities granted to working mothers, where the Mexican Social Security Institute takes on this obligation on behalf of employers. The report was referred to the Senate for review, and, as the case may be, approval.

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## [Relevant Criteria were Published by the Mexican Supreme Court in the Judicial Weekly Gazette of the Federation on January 12th, 2024](https://ibarrapg.com/relevant-criteria-were-published-by-the-mexican-supreme-court-in-the-judicial-weekly-gazette-of-the-federation-on-january-12th-2024/)

In Common Matters
A precedent was established stating that it is appropriate to grant provisional suspension in indirect injunction lawsuits filed against the omission of payment of year-end bonuses to ISSSTEZAC pensioners. This is because the contested act is the omission of retirement bonus payment, not the right to receive such benefit. The omission could cause irreparable economic harm, jeopardizing the livelihood of retirees, particularly considering that they are retirees or elderly individuals.
&#8220;Digital record: 2027999
Instance: Collegiate Circuit Courts
Eleventh Epoch
Subject(s): Common
Thesis: XXIII.2o. J/2 A (11th)
Source: Judicial Weekly Gazette of the Federation
Type: Precedent
PROVISIONAL SUSPENSION IN INDIRECT INJUNCTION LAWSUIT. IT IS APPROPRIATE TO GRANT IT AGAINST THE OMISSION OF THE INSTITUTE OF SECURITY AND SOCIAL SERVICES OF STATE WORKERS OF ZACATECAS (ISSSTEZAC) TO PAY YEAR-END BONUSES TO ITS PENSIONERS.&#8221;
In Administrative Matters
The Regional Full Court in Administrative Matters of the Central-Southern Region decreed the obligation for parties involved in an administrative trial under the Law of Administrative Justice of the State of Jalisco to request the issuance of the order to present the case to the parties for written arguments, with the effect of summoning for a judgment. Otherwise, it would be appropriate to declare the expiration of the instance due to lack of procedural progress.
Furthermore, the Regional Full Court ruled that individuals proving residence or use of the adjacent environment or areas of influence of a violated ecosystem have a legitimate interest to file an indirect injunction.
&#8220;Digital record: 2027963
Instance: Regional Plenaries
Eleventh Epoch
Subject(s): Administrative
Thesis: PR.A.CS. J/41 A (11th)
Source: Judicial Weekly Gazette of the Federation
Type: Precedent
EXPIRATION OF THE INSTANCE. THE PARTIES&#8217; OBLIGATION TO DRIVE THE PROCESS EXTENDS UNTIL THE ISSUANCE OF THE ORDER WITH SUMMONS FOR JUDGMENT, AS PROVIDED IN ARTICLE 47 OF THE LAW OF ADMINISTRATIVE JUSTICE OF THE STATE OF JALISCO. THE LACK OF ACTION BY THE JURISDICTIONAL COURT AND THE FAILURE OF THE PARTIES TO REQUEST IT CONSTITUTE EXPIRATION.&#8221;
&#8220;Digital record: 2027978
Instance: Regional Plenaries
Eleventh Epoch
Subject(s): Common, Administrative
Thesis: PR.A.CS. J/34 A (11th)
Source: Judicial Weekly Gazette of the Federation
Type: Precedent
LEGITIMATE INTEREST TO FILE INDIRECT INJUNCTION IN ENVIRONMENTAL MATTERS. IT IS HELD BY INDIVIDUALS WHO RESIDE IN THE ADJACENT ENVIRONMENT OF THE PRESUMEDLY VIOLATED ECOSYSTEM WHEN CHALLENGING THE MANAGEMENT AND TERRITORIAL PLANNING REGULATION, THE MUNICIPAL URBAN DEVELOPMENT PROGRAM, AND THE PARTIAL URBAN DEVELOPMENT PLANS OF DISTRICTS 8 AND 9, ALL IN THE MUNICIPALITY OF PUERTO VALLARTA, JALISCO [APPLICATION OF PRECEDENT 1a./J. 79/2023 (11th)].&#8221;
In Civil Matters
A precedent was issued stating that, before issuing a summons by edicts, judges must decide, at their discretion, the number of requests to be sent to authorities or entities to investigate the defendant&#8217;s address. After the requests are executed, they must justify whether, in their view, the defendant&#8217;s address is unknown.
&#8220;Digital record: 2027970
Instance: Regional Plenaries
Eleventh Epoch
Subject(s): Civil
Thesis: PR.C.CN. J/23 C (11th)
Source: Judicial Weekly Gazette of the Federation
Type: Precedent
SUMMONS BY EDICTS. THE JUDGE IS NOT OBLIGATED TO SEND A SPECIFIC NUMBER OF REQUESTS NOR TO JUSTIFY WHY HE SENT SEARCH REQUESTS TO SPECIFIC AUTHORITIES OR AGENCIES WITH REGISTERS OF PERSONS AND ADDRESSES. IT IS WITHIN HIS DISCRETION TO CONDUCT THE SEARCH PURSUANT TO ARTICLE 121, SECTION II, OF THE CODE OF CIVIL ROUTE FOR THE STATE OF BAJA CALIFORNIA SUR.&#8221;
In Commercial Matters
The Regional Full Court in Civil Matters of the Central-Northern Region ruled that the order to redirect the oral commercial enforcement route to the commercial oral route, invalidating the payment claim and embargo warning to the debtor, should be considered an act with immediate and irreparable effects on the plaintiff&#8217;s assets. This is because it prevents the plaintiff from exercising the substantive right to embargo to secure a potential favorable judgment and obtain, if applicable, a preferential right over the property that could be seized.
It was also ruled that judges are prohibited from consolidating the trial hearing in the preliminary hearing when a confessional position evidence is to be taken. Such consolidation is only appropriate when admitting documentary evidence that is to be presented due to its unique and special nature.
Additionally, an isolated thesis was issued determining that acts performed by a representative whose power of attorney revocation was not notified bind the principal against third parties in good faith, even if they were performed after the revocation of power.
&#8220;Digital record: 2027982
Instance: Regional Plenaries
Eleventh Epoch
Subject(s): Common, Civil
Thesis: PR.C.CN. J/24 C (11th)
Source: Judicial Weekly Gazette of the Federation
Type: Precedent
INDIRECT AMPARO LAWSUIT. ADMISSIBLE AGAINST THE RULING THAT ORDERS REDIRECTING THE ORAL COMMERCIAL ENFORCEMENT ROUTE TO THE COMMERCIAL ORAL ROUTE AND INVALIDATING THE PAYMENT CLAIM AND EMBARGO NOTICE AGAINST THE DEBTOR.&#8221;
&#8220;Digital record: 2027990
Instance: Regional Plenaries
Eleventh Epoch
Subject(s): Civil
Thesis: PR.C.CS. J/20 C (11th)
Source: Judicial Weekly Gazette of the Federation
Type: Precedent
CONCENTRATION PRINCIPLE IN COMMERCIAL ORAL TRIAL. ARTICLE 1390 BIS 37 OF THE COMMERCIAL CODE, WHICH PROVIDES FOR THE HEARING OF THE TRIAL IN THE PRELIMINARY HEARING WHEN ADMITTING DOCUMENTARY EVIDENCE THAT DOES NOT REQUIRE PREPARATION, DOES NOT APPLY TO THE CONFESSORIAL POSITION EVIDENCE, IF ADMITTED AND TO BE TAKEN.&#8221;
&#8220;Digital record: 2027967
Instance: Collegiate Circuit Courts
Eleventh Epoch
Subject(s): Civil
Thesis: I.2o.C.6 C (11th)
Source: Judicial Weekly Gazette of the Federation
Type: Isolated
SETTLEMENT AGREEMENT RATIFIED BEFORE THE JUDICIAL AUTHORITY IN COMMERCIAL MATTERS. ONE ENTERED INTO WITH A REPRESENTATIVE NOT NOTIFIED OF THE REVOCATION OF THEIR POWER BINDS THE PRINCIPAL AGAINST THIRD PARTIES IN GOOD FAITH AND MUST BE APPROVED.

---
## [Guidelines for the Renewal of the REPSE are Issued](https://ibarrapg.com/guidelines-for-the-renewal-of-the-repse-are-issued/)

Background
In 2021, as a result of the labor reform, it was established that companies that provide specialized services had de obligation to obtain their REPSE registration before the Ministry of Labor and Social Prevision, which is valid for 3 years, meaning that in this year 2024, the renewal of those registrations authorized in 2021 must be completed, in order for the companies that provide specialized services to continue with their activities in accordance with the dispositions stablished in the Federal Labor Law (“Ley Federal del Trabajo”), and avoid the cancellation of their registration or any possible sanction by the authority.
Recent Developments
On February 21st, 2024, the Government issued an Agreement regarding the general provisions for the registration of individuals or legal entities that provide specialized services or perform specialized works referred to in Article 15 of the Federal Labor Law.
Those registrations made in 2021, are subject to renewal; however, registrations obtained in subsequent years will remain for a three-year period.
As for the renewal of the registration of individuals or legal entities listed in the Registry, the Ministry of Labor and Social Provision, through the platform http://repse.stps.gob.mx will enable a module called &#8220;Registration Renewal&#8221;, which may only be accessed only within the specified period of validity of their first registration, regardless of whether they have made an actualization or modification to their registration.
This agreement establishes that at the time of requesting registration or renewal, the individual or legal entity that provides specialized services must be in compliance with its tax and social security obligations.
In addition, and as the main requirement, the authority will require documents on qualification, certifications, authorizations or licenses, equipment, assets, capital stock, average salary range as well as other documents.
Once the information and the requested documents have been verified, the authority must decide on the registry or renewal request within 20 business days following the submission of the application on the platform.
After obtaining the renewal of the registration, it is necessary for the specialized service provider to inform the beneficiaries of its services of the renewal of the REPSE registration.
In the following are the details and requirements of the agreement.

---
## [Navigating Misinformation in Biopharmaceutical Patents](https://ibarrapg.com/navigating-misinformation-in-biopharmaceutical-patents/)

In November 2023, an article penned by Eric Aaronson, Chief Counsel of Corporate Affairs, Intellectual Property, and Intellectual Property Compliance, and Sharon Reiche, Deputy General Counsel, both of Pfizer Inc., was released. It highlights the critical importance of a robust patent system in driving innovation within the U.S. pharmaceutical industry.
Currently, over 90% of prescriptions in the United States are filled with generic or biosimilar medicines, most of which originated as patented drugs whose discovery was incentivized under the intellectual property (IP) framework decades ago.
The article examines how misinformation, particularly under the influence of the &#8216;illusory truth effect,&#8217; lends weight to falsehood through repetition and can have a negative impact on IP policy in the industry. Entities such as the Initiative for Medicines, Access &amp; Knowledge Inc. (I-MAK) are singled out for propagating unfounded claims against fair competition in the pharmaceutical sector. Despite being repeated and cited, these accusations often lack a basis in verifiable reality.
The case of Lyrica® is used to illustrate the effective operation of the biopharmaceutical ecosystem: an innovation is protected for a limited time, after which the door opens to generic versions, thus facilitating access to a broader population. The article clarifies that Lyrica®, approved in 2004, had generic versions available post-patent expiration in 2019, discrediting I-MAK&#8217;s claims of prolonged monopoly.
Terms such as &#8216;evergreening&#8217; and the concept of &#8216;patent thickets&#8217; are critically examined, highlighting that any new patent must undergo a rigorous examination process, and that the evolution of a drug from its chemical composition to approval is a process comprised of multiple inventions aligned to create safe and effective treatments.
The article concludes by emphasizing the need to preserve the infrastructure that has enabled such medical advances, underscoring that well-founded, evidence-based policies are essential for the future of accessible medicine.
The call to action is clear: informed and fact-based policies are the only way to ensure that pharmaceutical innovation continues to meet public health needs. Adherence to data, not deceptive narratives, must guide our commitment to progress and patient well-being.
Source

---
## [Accord for the Temporary Application of Visa in Ordinary Passports to Nationals of the Republic of Peru](https://ibarrapg.com/accord-for-the-temporary-application-of-visa-in-ordinary-passports-to-nationals-of-the-republic-of-peru/)

The Ministry of the Interior, in conjunction with the Ministry of Foreign Affairs, has issued an official statement regarding the temporary issuance of visas for nationals of the Republic of Peru. This temporary measure is for those intending to enter Mexican territory as visitors without permission to conduct gainful activities. The visas, granted to individuals holding ordinary passports, will be necessary for those visiting Mexico for tourism, business, or other nonprofitable activities. It is crucial to note that this visa application process is a temporary requirement for all Peruvian visitors seeking entry into Mexican territory.
The Accord determining the temporary visa application has been published in the Federal Official Gazette on April 5th; it will become effective on May 6th. From the date of the Accord&#8217;s enforcement, visitors must apply for a visa from the Mexican consular authority before entering Mexico.
It should be noted that foreign visitors holding a valid visa or permanent residency from Canada, the United States of America, the United Kingdom of Great Britain and Northern Ireland, and/or any countries comprising the Schengen Area will be able to utilize these upon entry, in lieu of the Mexican visa.
For its part, the Government of Peru invoked the Principle of International Reciprocity by suspending through a Supreme Decree the tourist and business visa exemption for Mexican citizens holding ordinary passports; however, in a matter of days following the publication of the Decree, the Peruvian government rescinded its content and effects, thereby confirming the visa exemption for Mexican nationals. The decision aligns with the guiding principles of the Pacific Alliance, of which both states are members.

---
## [New DACGs for the Qualified Users Registry](https://ibarrapg.com/new-dacgs-for-the-qualified-users-registry/)

The draft of the DACGs for the Qualified Users Registry aims to establish a regulatory framework that facilitates Qualified Users in the registration, updating, modification, disaggregation, and cancellation of Load Centers, as well as the fulfillment of their obligations. These actions will be carried out through Qualified Service Providers using an updated electronic platform. This measure intends to increase the number of registered Qualified Users and, consequently, promote the development of the market and qualified supply.
It is important to note that these provisions have not yet been published in the Federal Official Gazette (&#8220;DOF&#8220;), so they are not binding and are subject to public consultation. Interested parties can access to the following link CONAMER to review and participate in the consultation process.
The draft of the DACGs for the Qualified Users Registry would repeal: (i) the General Administrative Provisions of General Character establishing the terms for registration in the Qualified Users Registry and the operation and functioning thereof, issued by resolution RES/2506/2017 and published in the DOF on December 6th, 2017; and (ii) the Agreement A/031/2016, published in the DOF on July 12th, 2016.
The current regulation has encountered unexpected challenges since its implementation. These include difficulties for Qualified Service Providers in representing multiple Load Centers under a single registration certificate and the lack of a procedure for requesting the cancellation, update, or modification of the Registration. Additionally, the National Center for Energy Control (CENACE) has identified issues with the current regulations, as they do not allow the registration of assets when more than one Qualified Service Provider requests registration for different Load Centers under a single certificate. This could lead to inconsistencies in the registration of physical assets and risks in market operation.
In view of the foregoing, the main objectives of the draft DACGs for the Qualified Users Registry are as follows:

Electronic Form: Update the electronic form to streamline the process of registration, updating, modification, disaggregation, and cancellation of Load Centers.
Registration in the Registry: Establish clear procedures and criteria for the registration process of new Load Centers.
Information Update: Define specific procedures and criteria to update information, especially in cases of change of holder’s name, Final User, and address.
Amendment of the Registry: Implement procedures and criteria for modifications, including changes of owner or administrator of the Load Center due to assignment of rights, asset transfer, lease contracts, sale and purchase, mergers, and spin-offs.
Disaggregation of Load Centers: Establish Procedures and criteria will be established for disaggregation, allowing separation into independent certificates to receive Qualified Supply from different providers.
Cancellation in the Registry: Procedures and criteria will be defined for partial or total cancellation in the Registry.
Procedures for Providers: Procedures will be established that Qualified Service Providers must follow for the registration, updating, modification, disaggregation, and cancellation on behalf of the Final User.

&nbsp;
In summary, the proposed regulation introduces two new procedures: the disaggregation of Load Centers and the modification of the existing registry, which are incorporated into existing procedures to meet the needs of market participants and promote a more efficient regulatory environment.

---
## [NOM-005-SEDATU-2024, General Contents for Municipal Land Use and Urban Development Plans Programs](https://ibarrapg.com/nom-005-sedatu-2024-general-contents-for-municipal-land-use-and-urban-development-plans-programs/)

The purpose of this NOM is to promote a more sustainable and equitable territorial and urban development in Mexico, ensuring that all municipalities implement plans and programs (Municipal Land Use and/or Urban Development Plans or Programs) that consider both environmental and social well-being. The NOM is also aimed at guaranteeing equitable access to urban infrastructure, improving residents&#8217; quality of life encourage citizen participation in planning, and establish monitoring and evaluation mechanisms to ensure transparency and effectiveness of the implemented actions.
This NOM is mandatory and applicable throughout the national territory in the preparation of planning instruments issued by municipal governments and mayoral offices, within the scope of their respective powers.
Impact of the new NOM
The impacts and objectives of this NOM pertain to:

Sustainability: Promote urban and territorial development practices that are environmentally sustainable, reducing ecological impact and preserving natural resources;
Equity and Accessibility: Ensure that all residents have equitable access to urban infrastructure and basic services, regardless of their geographical location within the municipality;
Citizen Participation: Increase community involvement in the planning process, ensuring that decisions reflect the needs and opinions of local residents;
Integrated Planning: Promote more integrated and coherent planning that considers all aspects of territorial and urban development, from infrastructure to social and economic factors; and
Improvement of Quality of Life: Improve the quality of life for residents through more orderly and well-planned urban and territorial development that effectively addresses the population&#8217;s needs.

&nbsp;
This NOM represents a significant step towards more just and sustainable urban and territorial development in Mexico. Municipalities will need to adapt their plans and programs to the new guidelines, promoting citizen participation and ensuring the equitable and sustainable development of their communities.

---
## [General Provisions on Electromobility](https://ibarrapg.com/general-provisions-on-electromobility/)

The Energy Regulatory Commission (the &#8220;CRE&#8220;) has published Agreement A/108/2024 in the Official Gazette of the Federation, which establishes the general administrative provisions regarding electromobility focused on the integration of charging infrastructure for electric vehicles and electric vehicles into the National Electric System as part of a Smart Electric Grid (the &#8220;DACGs on Electromobility&#8220;).
Purpose
The DACGs on Electromobility aim to regulate the charging infrastructure for electric vehicles (&#8220;EV&#8220;) and electric vehicles (&#8220;EVHC&#8220;) for their safe and efficient connection to the National Electric System (&#8220;SEN&#8220;) through the implementation of a digital platform that will monitor the development of such infrastructure in Mexico. It also seeks to facilitate the growth of the electromobility market in the country, allowing for an orderly transition to cleaner energy use in the transportation sector.
Scope
These provisions are mandatory throughout the national territory and apply to both organizations and end users, including those operating charging stations, electric terminals, and free charging stations.
Main Regulations and Requirement
1.- Technical and Administrative Standards. The technical and administrative requirements that end users wishing to connect EV and EVHC charging infrastructure must meet are established. These include certification of the chargers and installation by trained and certified personnel. Additionally, the use of advanced communication and energy management technologies such as Electric Vehicle Smart Chargers (CIVE) is promoted.
Users wishing to install charging infrastructure must request a separate electric supply service contract, either through the National Energy Control Center (CENACE) when the required voltage level is greater than or equal to 69 KV, or from the supplier (CFE) when it is less than 69KV.
2.- Charging Stations and Electric Terminals. The specifications for charging stations, electric terminals, and free charging stations are regulated to ensure they are safe and compatible with different types of connectors and charging modes.
The electricity prices must be transparent and visible to users, expressed in pesos per kWh, by charging time, or by period tariffs.
3.- Interoperability and Monitoring. The CRE will require that charging stations implement interoperability functions with the SEN, allowing for efficient energy demand management. In addition, the CRE will carry out verification visits to ensure compliance with the Grid Code and other applicable provisions.
4.- Electromobility Platform. The CRE will develop a platform for monitoring and tracking charging infrastructure, where end users must report information regarding the characteristics of their stations, connector types, available chargers, and energy prices.
5.- Sale of Electricity. Charging station owners engaged in the sale of electricity must comply with the provisions established in the Provision A/039/2018 published by the CRE, which regulates the sale of electricity from one end user to third parties, and must submit their sale notice within six months of the service&#8217;s installation.
6.- Safety and Sustainability. End users and operators must comply with protection and signage standards according to applicable regulations. Charging stations must meet safety standards for their installation and operation, including minimum distances from other installations, such as fuel service stations.
Other Key Considerations
A) CRE is empowered to coordinate with the Federal Economic Competition Commission (COFECE) to monitor the electromobility market and prevent anticompetitive practices.
B) Significant growth in demand for electric vehicles and charging infrastructure is expected, so this regulatory framework focuses on ensuring the quality, safety, and sustainability of the SEN.
C) This regulatory framework also opens the door for end users to become prosumers, controlling their energy demand and actively participating in the Smart Elecric Grid.
D) The DACGs on Electromobility will come into effect the day following their publication, and the CRE will develop a platform within the next 24 months to facilitate the management and monitoring of charging infrastructure.
To view the complete document, please click on the following link: DACGs on Electromobility.

---
## [Bill for Amending the Foreign Investment Law and Ancillary Dispositions](https://ibarrapg.com/bill-for-amending-the-foreign-investment-law-and-ancillary-dispositions/)

Background
This bill was proposed on September 19th, 2024, by Senator Francisco Ricardo Sheffield Padilla (Morena political party). Although Althou it has not yet been approved, considering the political party&#8217;s current position, it will likely be approved. This bill will be significant for likely be approve foreign companies seeking to relocate to Mexico (i.e., Nearshoring).
Analysis and Key Points of the Bill
A) National Sub-Registry of Relocated Investments: The creation of a National Sub-Registry for relocation investments, which would be included in the National Registry of Foreign Investments, is proposed. This Sub-Registry would facilitate identifying and monitoring projects involving relocating operations to Mexico.
B) Definition for Relocation: The bill introduces relocation as the &#8220;strategy to transfer or partially or totally reposition commercial or technological operations in Mexico.&#8221; The precise definition of relocation proposed would be found in Article 2, Section VIII [1] al of the Foreign Investment Law (&#8220;FIL&#8220;), focusing on taking advantage of Mexico&#8217;s geographic proximity to highly competitive and product-demanding regions.
C) Obligation to Register: Companies wishing to benefit from the relocation alternative must register with the National SubRegistry (the &#8220;Nearshoring Registry&#8220;) and also submit a detailed project with the Ministry of Economy. This registration obligation is related to Nearshoring and is provided in Articles 17 B [2] and 17 C [3] of the FIL, which regulate the registration process and submittal of the project.
D) Tax Incentives and Support Programs: With the Nearshoring Registry, companies may be eligible to apply for tax incentives and programs designed to promote development in priority regions. The Ministry of Economy will regulate and manage these incentives, in coordination with other agencies. This provision is found in Article 26, Section IV Bis [4] of the FIL.
E) Participation in Strategic Projects: Relocated investments are expected to be aligned with National Strategic Projects that may be key to the country&#8217;s development. This is foreseen under Article 17 C of the FIL and reinforced in Article 32 Bis [5] of the same law.
F) Strengthening Value Chains: One of the main objectives of the bill is the strengthening of value chains and promoting the participation of small and medium-sized businesses in these processes. Mechanisms are proposed to improve these companies&#8217; access to ffinancing, technical assistance and process standardization. This proposal is linked to Article 7 [6] of the Federal Law for the Microindustry and Artisan Activity.
G) Reorientation of Labor Competencies: The bill also covers the reorientation of the Labor Competency Systems asa a tool to facilitate the relocation of investments. This involves collaboration between the Ministries of Labor, Education and Economy to reformulate Automotive, Aerospace and Technology Technical Standards. This provision is detailed in Article 145 [7] of the General heral Education Educa Law and Article 153-K [8] of the Federal Labor Law.
H) Customs Reinforcement: Finally, the bill proposes reinforcing customs through the standardization of criteria and the promotion of investments in customs procedures supported by technologies such as artificial intelligence. This bill aims to improve efficiency in managingg foreign trade and is contemplated in Articles 112 [9] and 136 Bis [10] of the Customs Law.
Conclusions
Aside from the obligation for foreign investors to register with the Nearshoring Registry as coined by us, we believe that, in principle, no additional duties or uties or burdens would be imposed that could deter investors. On the contrary, the proposed reform represents an effort to channel foreign investments in alignment with the government&#8217;s development plan.
Furthermore, as long as no conditions or restrictions limit investors&#8217; freedom in selecting states or regions Tegions to relocate their industries, this bill can positively impact regional economies. This is particularly true in the Southeast of Mexico, where key infrastructure projects like the Mayan Train are set to play a crucial role in the country future logistics and economic development.
The expansion of rail infrastructure, which includes the construction of 3,000 kilometers of railway tracks and the development of routes such as Mexico-Querétaro-León-Aguascalientes and Aguascalientes-Chihuahua, aligns with President-Elect Claudia Sheinbaum&#8217;s &#8220;100 Steps to Transform Mexico&#8221; plan. This plan outlines critical objectives to improve connectivity and increase transportation capacity. Additionally, the plan to double the cargo transported by rail and rehabilitate existing routes aims to optimize national logistics and enhance Mexico&#8217;s overall economic infrastructure.

[1] Article 2°.- For the purposes of this Law, the following definitions shall apply:
&#8230;
IV. Registry: The National Registry of Foreign Investments.
&#8230;.
a) National Sub-Registry for Investments destined for relocation.
&#8230;
VIII. Relocation: Strategy of outsourcing of services that aims to transfer or reposition, partially or totally, commercial operations or technology from one supplier to another or the same to be relocated in Mexico, for being located geographically close to highly competitive regions requiring products, for the purpose of a better and more efficient commercialization.
[3] Article 17B.- The legal entities whose purpose is to invest in national territory with the purpose of developing projects within the framework of relocation, must be registered as referred to in Article 32 BIS of these provisions.
[3] Article 17 C.- The legal entities referred to in the preceding provision must submit the general project corresponding to the investment to the Ministry, in order to keep the specific investment record and be part of the programs and actions defined by the authority to promote and stimulate development in the priority regions that are part of the relocation model.
[4] Article 26.- The Commission shall have the following attributes:
&#8230;
IV. Bis.- The Ministry shall implement actions, programs and strategies for promotion and advantages for carrying out the corresponding registrations. Likewise, it shall design and, if necessary, implement, in coordination with and under the authority of the Ministry of Treasury, the necessary incentives to position the country in this new production model.
[5] Article 32 Bis.- The Register shall have a special section for relocation-oriented projects. The specifications of this section shall be established in the Regulations of this Law.
For the purposes of having the respective registration certificate, foreign legal entities must comply with the requirements set forth in Article 33 of this Law.
[6] Article 7.- The Ministry, with the participation of the other competent agencies and entities of the Federal Public Administration, as well as of the Governments of the States and Municipalities, shall seek the application and oversee compliance with this Law and shall carry out the following:
&#8230;
II. Encourage the grouping of micro-industrial enterprises to obtain financing, with special attention to artisans of indigenous peoples and communities, to establish systems of joint sales and purchases of raw materials and products and, where appropriate, provision of subcontracting and maquila services, articulating the value chains to insert them in the development of priority regions and the relocation model;
&#8230;
IV. Bis.- Promote and encourage the processes of technical assistance and accreditation in labor competencies to revalue and resize the work of artisans.
[7] Article 145.- The Ministry, by agreement of its head, may establish procedures by means of which certificates, diplomas or degrees are issued to those who accredit the partial knowledge respective to a certain school grade of basic education or terminals that correspond to a certain educational level, acquired in a self-taught manner, from work experience or through other educational processes, promoting the system of labor competencies in coordination with the Ministry of Labor, and inserting in the programs of standards special projects to articulate regional development, the new model of relocation, specialization in the areas of innovation, technology and the new digital era as mechanisms of marketing and production within the framework of competitiveness with a human perspective and shared prosperity.
[8] Article 153-K.- The Ministry of Labor together with the Ministry of Economy, will summon the employers, unions, workers and academic institutions to constitute the National Committee of Agreement and Productivity, which will have the character of a consultative and auxiliary body of the Federal Executive and the productive plant.
The National Committee of Agreement and Productivity will meet at least every two months and will have the authorities listed below:
VII. To propose to the Ministry of Labor the issuance of technical standards of labor competence and, if applicable, the procedures for their evaluation, accreditation and certification, with respect to those productive activities in which there is no specific standard, as well as to formulate those necessary to link the development of companies with the human factor, in priority regions or new models of productive growth such as relocation;
VIII. Bis. In connection with the provisions herein, the Ministry of Economy shall formulate a special program to position the accredited human resources and the accredited specialty areas, within the framework of the actions for the promotion and development of the country in the international forums and fairs in which it participates.
[9] Article 112.-
&#8230;
Likewise, the maquiladoras or authorized companies that are part of the relocation program shall benefit from the measures indicated in the preceding paragraph and other foreign trade measures determined by the Ministry in coordination with the Ministry of Economy, considering the productivity and competitiveness factors determined within the framework of shared prosperity.
[10] Article 136 Bis.- The programs that the Ministry, prior opinion of the Ministry of Economy, considers within the relocation model may benefit from the incentives and benefits established for such purpose, contemplating for such purpose the priority projects of the federal government and which are registered in terms of the FIL.

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## [Amendment to the Transfer of Federal Executive Power Date and Its Impact on the Federal Labor Law](https://ibarrapg.com/amendment-to-the-transfer-of-federal-executive-power-date-and-its-impact-on-the-federal-labor-law/)

Background
In Mexico, the next October 1st 2024, will be the date for the transition of the Federal Executive Power, where Claudia Sheinbaum Pardo will be formally appointed President of the Republic before the Congress of Union.
In 2018, it became effective the amendment to Article 83 of the Political Constitution of the United Mexican States (&#8220;PCUMS&#8220;) so that the transmission of the Federal Executive Power will take place on October 1st&#8221; every six years, when prior to the amendment, it was performed on December 1st.
However, the Federal Labor Law (&#8220;FLL&#8220;) establishes in article 74, section VII, that a mandatory day of rest will be December 1st of every six years, as of the date of transfer of the Federal Executive Power.
As consequence, the FLL does not provide for October 1st of every six years as mandatory day of rest. However, on September 18th, 2024, the Senate of the Republic approved the establishment of October 1st&#8221;, as a mandatory day on the transition of the Federal Executive Power, instead of December 1st.
The executive order will become effective the day after its publication in the Official Official Gazette of the Federation. It has not yet been published.
Therefore, in accordance with Article 17 of FLL, in case of absence of an express provision, similar cases and general principles derived from other laws and regulations must be considered, and as a result, October 1st must be a mandatory day of rest.
It is to be noted that in the event that any duties are performed at the workplaces in October 1st, the working day plus double of the ordinary daily salary must be paid to the employees, in accordance with article 75 of the FLL.

---
## [Important Judicial Thesis on Condominiums’ Character](https://ibarrapg.com/important-judicial-thesis-on-condominiums-character/)

This purpose of this note is to inform you about an interesting judicial precedent (i.e, a thesis) recently published in the weekly Federal Court Report, identified as &#8220;CONDOMINIUM. IT IS NOT A LEGAL OR COLLECTIVE ENTITY, BUT A MODALITY OF OWNERSHIP (APPLICABLE LEGISLATION FOR MEXICO CITY).&#8221; This thesis defines the nature of condominiums in accordance with the applicable statute in Mexico City.
Background
The Condominium Real Property Law for the Federal District, now Mexico City (the &#8220;Condominium Statute&#8220;) defines a condominium as a modality of property that allows the condominium owner to use and dispose of its exclusive property (i.e.; condominium unit, apartment) and utilize and share the designated common areas. To achieve a correct condominium administration, the Condominium Statute sets forth the following form of organization:
Organization of Condominiums:

General Meeting: The highest governing body of the condominium, where matters related to condominium administration are addressed.
Administrator: He or she may be a condominium interest owner or a different individual who performs the administrative and representation functions of the condominium.
Supervisory Committee: A control body that oversees the Administrator&#8217;s duties and performance.

&nbsp;
This organization establishes the characteristics and conditions for the condominium operation.
In practice, we see how the existence of a condominium can give rise to various obligations with the tax authorities, its own workers (security guards, gardeners, etc.), or other third parties, such as service providers or other creditors.
However, contrary to the misconception that the condominium as an entity is the obligated party, the actual debtors of these obligations are all the individual condominium owners.[1]
A practical solution has been the establishment of civil associations to manage condominiums (Art.- 82 of the Condominium Statute), which facilitates the identification and fulfillment of these obligations in a more orderly manner.
Nevertheless, there is a widespread and erroneous perception that the condominium possesses legal personality, a notion codified in the statutes of several Mexican states, as will be further discussed below.
The thesis being presented clarifies this misconception and establishes, in our opinion, an interesting precedent for dissipating doubts and accurately set forth these concepts in certain states of the Mexican Republic which legislation confers legal personality upon condominiums.
Content of the Thesis
The Second Collegiate Court in Civil Matters of Mexico City has determined that a condominium cannot be considered a legal entity, as it is merely a form of property ownership.
This determination does not imply that the condominium lacks legal representation, as the general meeting, the supervisory committee or the Administrator may exercise such representation.
Therefore, in causes of action related to the collection, withholding or refunding of maintenance fees, the condominium&#8217;s representatives have the exclusive prerogative to bring such claims before the competent authority.
In the event that the legal actions mentioned in the previous paragraph are exercised directly by the individual condominium owners, they shall be declared inadmissible due to a lack of standing on the part of the condominium owner pursuing such cause action since, concerning the shared services and assets of the condominium, those entitled to exercise such actions are the representatives of the condominium itself, and not the owners of the private units individually.
This last aspect could affect the rights of the condominium owners to protect their undivided interest of the condominium&#8217;s common property (areas). While the condominium has forms of legal representation, the common property is held in coownership, which should be susceptible to be defended by any of the co-owners (Art. 950 Civil Code for the Federal District).
Comparative Law
The aforementioned thesis applies to Mexico City, since pursuant to the legislation in force in such federal entity, condominiums are not considered as legal entities or juridical persons.
Notwithstanding the foregoing, the Civil Codes of the States of Baja California Sur, Durango, Jalisco, Querétaro, Quintana Roo and Sinaloa classify condominiums as legal entities, which creates a conflict of legal standards among the various state Civil Codes of the Mexican Republic.
Furthermore, a prior precedent established by the now-extinct Third Chamber of the Mexican Supreme Court of Justice concludes that condominiums cannot be considered legal entities, given their inherent nature.
Conclusions
Derived from contradicting criteria among the different Civil Codes in the country, a discussion about the nature of condominiums arises, for which it is possible that the Nation&#8217;s Supreme Court of Justice issues a jurisprudence with general and mandatory observance defining the nature of condominiums on a national level in order to unify criteria contained in local legislation, although it lacks the power to modify the articles of the state Civil Codes.
&nbsp;
[1] Articles 4 and 43 paragraphs X and XVII of the Condominium Statute.

---
## [Social Security Amendment for App-based Delivery Drivers and Rideshare Drivers](https://ibarrapg.com/social-security-amendment-for-app-based-delivery-drivers-and-rideshare-drivers/)

On October 16th, 2024, President Claudia Sheinbaum proposed an amendment to the Federal Labor Law, aiming to grant labor rights to app-based delivery drivers and rideshare drivers.
In accordance with to data provided by the Tax Administration Service (SAT), 658,000 people are employed through such platforms, with 272,000 of them earning an income equivalent to or above the monthly minimum wage.
The amendment has the following objectives:
1.- To formalize the work done by digital platform delivery drivers and rideshare drivers under the framework of discontinuous subordination, maintaining flexibility in scheduling and autonomy, meaning they will continue to choose the platforms they wish to work for.
2.- To ensure that workers and their families gain access to social security.
If workers earn more than one minimum wage, they will be entitled to insurance and services from the Mexican Social Security Institute (IMSS), including coverage for work-related risks, illness, maternity, disability, pensions, and childcare, as well as access to INFONAVIT housing loans.
Initially, workers will be enrolled with IMSS at the beginning of the month without payment, and at the end of the month, a retroactive adjustment will be made for payment.
Regardless of their income, workers will be entitled to have an accident insurance for the time they are actively working, with the digital platform they are working for responsible for providing coverage through IMSS.
If workers do not earn at least the minimum wage, they may choose to enroll in the independent worker insurance program with IMSS.
3.- To require digital platforms to register their labor contracts with the Federal Center for Labor Conciliation and Registration.
These contracts must clearly explain the rules of the algorithm for service assignment and the rules for disconnecting workers from the app, with or without responsibility for the digital platforms.
It is proposed that there should be human-managed mechanisms, not algorithms, with at least three days&#8217; notice given to workers before they disconnect the app.
4.- To ensure workers receive profit-sharing payments.
5.- To include provisions to address cases of harassment and abuse.
Ministry of Labor Marath Bolaños López noted that around 30 meetings have been held with company representatives, worker organizations, and government bodies to develop this amendment, which will be submitted to Congress for discussion in the coming days.

---
## [L&E Legislative Agenda](https://ibarrapg.com/le-legislative-agenda/)

I. Mandatory Seating Breaks
What is it About?
An amendment to Articles 132, 133, 422, 423, and an addition of Section XVII to Article 133 of the Federal Labor Law (“FLL”). This amendment imposes a new obligation to employers, requiring them to provide backed chairs for employees to rest during their workday (this amendment is popularly known as Seat Law).
Who does it Affect?
This amendment focuses on workers in services, commerce, and similar sectors, with potential equivalent application to the manufacturing industry where employees stand for a large portion of their workday.
Employers are required to provide the sufficient number of chairs for employees to rest when their duties allow it, and to grant them sitting breaks periodically during their workday.
What are the Penalties for Non-Compliance?
The initiative proposes the addition of Article 1000- Bis to the FLL, establishing a fine of 250 to 2,500 times the UMA [1] (currently between $27,142.50 and $271,425.00 MXN) for employers who fail to comply with the obligations related to the mandatory seating breaks.
When will it become Effective?
This amendment will become effective 180 days after its publication in the Federal Official Gazette (&#8220;DOF&#8220;), and employers will have twelve months thereafter to adapt to this new regulation.
The initiative has already been approved by Congress, and its publication is expected shortly.
II. Working Hours Reduction
What is it About?
The proposed amendment is at the constitutional level, seeking to amend Section IV of Subsection A and Section II of Subsection B of Article 123 of the Mexican Federal Constitution (“MFC”) to establish that for every five days of work, employees are entitled to two days of paid rest.
It is important to note that current regulations allow six-day workweeks with one paid rest day, or any equivalent arrangement, and even allows exceeding the daily maximum hours to adjust the weekly schedule to grant the employee with two days of rest per week, without reducing the total hours worked by an employee during a week.
The main objective of this initiative is to reduce the workweek as follows:


Shift Type

Current Maximum
Proposed Maximum


Day Shift


48 hours per week


40 hours per week


Mixed Shift

45 hours per week


37.5 hours per week


Night Shift

42 hours per week

35 hours per week


What to Expect?
The new administration has announced, that one of its goals is to put this workday reduction on the agenda. Therefore, it is expected that Congress will address this issue during the remainder of the current regular session period (ending on November 30th, 2024) or in the first regular session period of the coming year.
To this day, the “Morena”, “Movimiento Ciudadano”, and “Partido del Trabajo” political parties have submitted initiatives to achieve this reduction.
How will it be Implemented?
A progressive implementation depending on company size might be implemented:


Company Size


Implementation Period


Microbusinesses


Three and a half years


Small Businesses


Two years


Medium Businesses


One and a half years


Large Businesses


Six Months


How to Prepare?
We consider it important to analyze the impact of this amendment on each company, reviewing both individual and collective employment contracts, if applicable, to assess the potential impact on productivity and, if necessary, the need to implement an additional shift to maintain current production levels.
Alongside this preliminary analysis, we suggest conducting a financial simulation to measure the economic impact of compliance with this reform.
&nbsp;
[1] Unit of Measurement and Updating.

---
## [National Electricity Strategy](https://ibarrapg.com/national-electricity-strategy/)

The purpose of this memo is to share a summary of President Claudia Sheinbaum’s morning conference held today, November 6th, 2024, highlighting the presentation of the CFE Energy Plan, particularly regarding new frameworks for private sector participation in electricity generation. As noted by the President, the Secretary of Energy and the General Director of the Federal Electricity Commission (“CFE”), it will be necessary to wait for the final structure of the secondary legislation on this matter, as well as the issuance of the General Administrative Provisions by the competent authority, to analyze these new frameworks from a legal perspective.
Key points of interest include the following:
The Coordinated Energy Regulatory Agencies, Energy Regulatory Commission (&#8220;CRE&#8220;) and the National Hydrocarbons Commission (&#8220;CNH&#8220;) were referenced. In response to a direct question about their dissolution, the President indicated that they will operate with technical independence within the framework of the National Energy Plan. However, she also stated that the reform concerning autonomous agencies is moving forward, and these entities will not remain as they currently are.
There appears to be uncertainty within the Federal Government regarding these regulatory agencies&#8217; future structure and operations.
The President assured that planning between Ministry of Energy of Mexico (&#8220;SENER&#8220;), the Federal Electricity Commission (&#8220;CFE&#8220;), Petróleos Mexicanos (&#8220;PEMEX&#8220;), National Center for Natural Gas Control (&#8220;CENAGAS&#8220;), National Energy Control Center (“CENACE”), CNH and CRE and collaboration with local governments will be strengthened to implement projects and ensure public welfare.
Uncertainty persists concerning the future of CENAGAS. Attention should be given to the upcoming conference, announced to take place in the coming weeks. At it, PEMEX’s General Director will outline a plan similar to the one presented by the CFE.
The discourse of “coordination” continues to emphasize that SENER will be strengthened as the head of the energy sector, likely centralizing decisionmaking in electricity, hydrocarbons, energy transition and natural gas.
The government emphasized its responsibility to promote regional development and shared prosperity, including agreements with companies to involve communities in the planning and executing of projects with environmental and social impacts.
The announcements will likely result in structural changes within the CFE, amendments to secondary legislation, and the design of specific regulations applicable to the sector.
Highlights from the Conference
1.- National Electric Sector Strategy:

Strengthening the planning of the national electricity sector.
Energy Justice.
A robust, reliable, and secure electrical system.
Diagnostics of the Electrical System.
Strategies to ensure system reliability and forecasts for the energy transition.
Clear rules to secure and increase private investment.

&nbsp;
2.- Private Sector Participation Models for Self-Consumption: 

Households and small businesses generating up to 0.7 MW will be exempt from requiring service permits, an increase from the previous 0.5 MW threshold.
Expedited procedures will be promoted to address the needs of development hubs and new industrial parks, which will self-consume 5 MW to 20 MW on-site without surplus to the grid.
Companies connecting to the grid must pay for transmission infrastructure usage consistent with current requirements.
Long-term contracts will allow producers to deliver energy and capacity to the CFE.
A new hybrid producer model will be created, permitting the state to participate with at least 54% of the investment, with the remainder coming from private investment.
Market electricity generators will continue to exist, but they must comply with reliability requirements and align with the National Energy Plan for intermittent energy sources.
In collaboration with the digital agency, a onestop digital window and administrative simplification strategy will be implemented to facilitate investments efficiently and costeffectively.

&nbsp;
3.- Energy Regulatory Agencies: 

These agencies will not remain in their current form but will maintain technical autonomy.

---
## [Amendment to Article 141 of the Mexican Federal Tax Code](https://ibarrapg.com/amendment-to-article-141-of-the-mexican-federal-tax-code/)

On April 9th, 2026, the Decree amending Article 141 of the Mexican Federal Tax Code (“CFF”) was published in the Official Gazette of the Federation (“DOF”), regarding the methods for securing the fiscal interest of the Federation. This reform reverses the mandatory order of priority for providing guarantees that had been adopted as of January 1st, 2026.
The amended text provides that taxpayers may guarantee the fiscal interest “through any of the forms” set forth in the Article itself, such forms no longer being subject to a mandatory order of priority.
Procedures for securing the fiscal interest initiated between January 1st, 2026, and the entry into force of the reform in question, as well as guarantees established during such period, may be governed by the amended provisions, provided that the taxpayer expressly requests this before the tax authority within 30 calendar days following the reform’s entry into force.
For guarantees already in place, their substitution shall not interrupt the suspension of the administrative enforcement procedure nor give rise to any additional requirements. The tax authority shall rule on requests for substitution of guarantees within a period not exceeding 20 business days.
Our Tax Practice Group is at your disposal to analyze the specific implications of this reform and, where applicable, to provide assistance in connection with the substitution of guarantees filed between January 1st, 2026, and the effective date of the Decree referred to herein.

---
## [Best Practices for Transplantation Corneal Tissue Banks](https://ibarrapg.com/best-practices-for-transplantation-corneal-tissue-banks/)

On April 8th, 2026, the Draft Official Mexican Standard (“NOM”) PROY-NOM-263-SSA1-2026, regarding Good Practices for the Operation of Corneal Tissue Banks for Transplantation Purposes, was published in the Official Gazette of the Federation (“DOF”).
The draft NOM establishes the sanitary, technical, and operational requirements for the operation of corneal tissue banks, including aspects such as: i) procurement, evaluation, preservation, and storage of corneal tissue; ii) processing and distribution of tissues intended for ophthalmic transplantation; iii) infrastructure, personnel, and sanitary control requirements applicable to tissue banks; iv) traceability, quality control, and documentation procedures; and v) guidelines to ensure the safety and viability of corneal tissue intended for clinical use.
The proposed standard seeks to strengthen sanitary safety and standardize practices related to the procurement and handling of corneal tissues used in transplant procedures.
The draft NOM is currently open for public consultation, and interested parties may submit comments to the competent authority within 60 calendar days from its publication in the DOF.
Although the NOM is primarily addressed to tissue banks and healthcare establishments, it may have implications for companies in sectors such as the ophthalmic industry that collaborate with transplant programs or tissue banks.

---
## [Asset Freezing Measures without Prior Judicial Review: Mexico’s Supreme Court Expands the Scope of the UIF’s Asset-Freezing Powers](https://ibarrapg.com/asset-freezing-measures-without-prior-judicial-review-mexicos-supreme-court-expands-the-scope-of-the-uifs-asset-freezing-powers/)

On April 6, 2026, Mexico’s Supreme Court (the “SCJN”) upheld, by majority vote, the constitutionality of the authority of the Financial Intelligence Unit (Unidad de Inteligencia Financiera, the “UIF”) to order asset-freezing measures over bank accounts without prior judicial authorization, in the context of constitutional challenge (acción de inconstitucionalidad) No. 58/2022.
This decision represents a significant shift from prior precedent, expanding the scope of the UIF’s authority beyond scenarios strictly linked to requests from foreign authorities and consolidating an approach under which asset-freezing is characterized as a preventive administrative measure, capable of being implemented immediately.
In this regard, the SCJN recognizes a broader operational mandate for the UIF within Mexico’s antimoney laundering and counter-terrorism financing framework, allowing the adoption of measures that directly affect the availability of funds without prior judicial intervention, under the rationale of safeguarding the integrity of the financial system.
Notwithstanding the foregoing, this framework also entails a recalibration of the balance between the State’s powers and the rights of affected parties by deferring judicial oversight to a subsequent stage, thereby giving rise to significant constitutional implications, particularly in relation to due process, the right to be heard, and legal certainty.
The decision carries significant implications for financial institutions, intermediaries, fiduciaries, and market participants more broadly, particularly with respect to the immediate implementation of regulatory instructions, the management of operational and reputational risks, and the design of timely legal strategies in response to restrictive measures.
I. Nature of the Measure: Preventive and Administrative
The authority of the UIF to instruct the freezing of accounts is grounded within the regulatory framework for the prevention of money laundering and terrorist financing, particularly under the Credit Institutions Law (Ley de Instituciones de Crédito, the “LIC”) and the general provisions governing the establishment and operation of the Blocked Persons List.
The SCJN held that the freezing of accounts constitutes an administrative precautionary measure, aimed at protecting the integrity of the financial system and preventing illicit transactions.
In this context:

It does not entail a determination of criminal liability;
It does not replace or encroach upon the powers of the Public Prosecutor’s Office; and
It is justified as an urgent measure within the preventive regulatory framework.


II. Expansion of the UIF’s Authority
Under this new criterion, the UIF benefits from an expanded scope of action, as it may:

Order the freezing of bank accounts without prior judicial authorization;
Act based on indicia of money laundering or terrorist financing activities; and
Exercise its powers within an administrative preventive framework, even in the absence of a direct request from foreign authorities.


This development represents a material expansion of the UIF’s operational powers.
III. Absence of Prior Judicial Review and Subsequent Legal Challenge
One of the most significant aspects of the ruling is that asset-freezing measures may be implemented without prior judicial intervention, with legality subject to review at a later stage.
Affected parties must therefore:

Resort to the corresponding administrative mechanisms before the UIF; and/or
Challenge the measure.


As a result, access to funds is restricted prior to any effective judicial review by a competent authority.
IV. Constitutional Tensions
During the deliberations, several relevant constitutional tensions were identified, particularly in relation to:

The right to be heard;
Due process;
Legal certainty; and
Potential interference with property rights.


While the SCJN upheld the measure, these elements remain relevant for purposes of contesting an act of authority under Article 116 Bis 2 of the LIC.
V. Implications for the Financial System
The adopted criterion has immediate effects on the operation of the financial system:
a) Mandatory implementation
Financial institutions are required to comply promptly with asset-freezing instructions issued by the UIF.
b) Operational impact
Such measures may result in:

Disruption of cash flows;
Contractual defaults; and
Significant reputational impact.


c) Increased regulatory exposure
The importance of the following is heightened:

Anti-money laundering (AML) compliance frameworks;
Transaction monitoring systems; and
Ongoing client and counterparty risk assessments.


VI. Risk Areas and Strategic Considerations
In practice, scenarios may arise in which the scope of the UIF’s powers is broadened through the linkage of domestic investigations with international cooperation frameworks.
In this context, it becomes critical to:

Assess the adequacy of the legal grounds and reasoning supporting asset-freezing measures; and,
Develop timely and technically robust legal strategies.


VII. Practical Recommendations
In light of this development, we recommend that financial system participants:

Review and strengthen internal protocols for responding to bank account freezing orders;
Ensure proper traceability and documentation of transactions; and
Review immediate legal response strategies to address restrictive measures.


VIII. Available Remedies and Legal Strategies
In the event of the freezing of bank accounts, the LIC provides for an administrative review procedure before the UIF, pursuant to which a resolution must be issued determining whether the imposed freeze should be lifted.
In turn, there are grounds for defense that may be invoked, and on which we can elaborate further if necessary.
IX. Final Considerations
The ruling of the SCJN consolidates a framework under which authorities may impose restrictive measures on an immediate basis, deferring judicial oversight to a subsequent stage of review.
This model, inherently preventive in nature, prioritizes the State’s ability to respond swiftly to risks associated with money laundering and terrorist financing, enabling the adoption of measures with immediate effects on the availability of funds and the operational continuity of financial system participants.
However, this reconfiguration of the balance between administrative authority and judicial control raises significant constitutional considerations, particularly in connection with the absence of prior judicial review, the potential disproportionate impact on property rights, as well as the burden placed on affected parties to activate defensive mechanisms on a reactive basis.

---
## [Increase on Minimum Wages for 2025](https://ibarrapg.com/increase-on-minimum-wages-for-2025/)

On December 3rd, 2024, the National Minimum Wages Commission approved an increase on the minimum wages for next year on 12%.
Therefore, the daily general minimum wage for 2025 will increase from $248.93 Mexican Pesos (approx. US$12.50) to $278.80 Mexican exican Pesos (approx. orox Us$14.00).
For the northern border area, the daily general minimum wage will also increase in the same percentage, from $374.89 Mexican pesos (approx. US$18.75) to $419.88 Mexican pesos (approx. US$21.00).
It is worth mentioning that as of January 1st, 2025, all employees must have a salary equal or higher to the minimum wage with the increase detailed above.
Do not hesitate to contact us, if you require further information regarding this matter.
&nbsp;

---
## [Financial Revolution 2025: Simplified Access to the Capital Markets](https://ibarrapg.com/financial-revolution-2025-simplified-access-to-the-capital-markets/)

On January 21st, 2025, the National Banking and Securities Commission (CNBV) published the &#8220;General Provisions Applicable to Simplified Issuers and Securities Subject to Simplified Registration&#8221; (the “General Provisions”) in the Federal Official Gazette. This landmark regulation introduces a streamlined framework to facilitate access to the securities market, particularly for small and medium-sized enterprises (“SMEs”). By reducing regulatory complexity and establishing clear requirements, these provisions aim to democratize financial opportunities, foster transparency, and encourage innovation within the financial system.
Main Objectives of the General Provisions
I. Democratize access to the stock market.
Enable SMEs to access financing through the stock market by lowering barriers such as high costs and excessive requirements. This aims to broaden the base of issuers and promote economic growth.
II. What securities may be subject to simplified registration?

Shares, ordinary participation certificates, or securities representing the equity capital of foreign entities.
Debt instruments.
Asset-backed securities (ABS).
Structured securities.

&nbsp;
III. Differentiated regulation.
Introduce three levels of simplified issuers (Level I, Level II, and stock issuers) with proportional requirements based on size, experience, and the type of securities issued. This includes issuance limits and tailored financial reporting obligations.
Simplified Issuer Level I
“Article 1.-
…
Simplified Issuer Level I refers to the simplified issuer that applies for, obtains, and maintains the simplified registration of securities in the form of debt instruments, subject to a maximum issuance amount of up to 75’000,000 [1] investment units (UDIs) per issuance and a cumulative annual limit of up to 900’000,000 [2] investment units (UDIs).
…”.
Simplified Issuer Level II
“Article 1.-
…
Simplified Issuer Level II refers to the simplified issuer that applies for, obtains, and maintains the simplified registration of securities in the form of debt instruments or asset-backed securities, subject to a maximum issuance amount and an annual cumulative limit of up to 1,250’000,000 [3] investment units (UDIs [4] ).
…”.
Simplified Stock Issuers
“Article 1.-
…
Simplified Stock Issuer refers to the simplified issuer that applies for, obtains, and maintains the simplified registration of securities in the form of stocks, ordinary participation certificates representing such stocks, or securities representing the equity capital of foreign companies, subject to a maximum issuance amount and an annual cumulative limit of up to 1,250’000,000 investment units (UDIs).
…”.
IV. Transparency and supervision.
Require clear, timely, and verifiable disclosure of financial information, such as audited financial statements, annual reports, and material facts, to ensure market trust and investor protection.
V. Encourage institutional participation.
Restrict the placement of simplified securities to qualified and institutional investors who have the expertise and resources to assess risks, safeguarding retail investors from potential exposure.
VI. Administrative simplification.
Reduce costs and administrative burdens by eliminating complex procedures, high fees, and bureaucratic obstacles, encouraging more companies to participate in the stock market under this simplified framework.
We invite you to follow the updates related to this landmark regulation on our LinkedIn.
&nbsp;
[1] Approximately MXN$ 627,637,350 or USD$ 30,320,352.

[2] Approximately MXN$ 7,531,648,200 o USD$ 363,844,224.

[3] Approximately MXN$ 10,460,622,500 o USD$ 505,339,200.

[4] Investment Units (UDIs) are a measurement unit created by the Mexican Central Bank (Banco de México) to protect investors from inflationary fluctuations. They are updated daily based on the National Consumer Price Index (INPC for its Spanish acronym) and are commonly used in long-term investments to preserve the purchasing power of money.

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## [Start of Operation of the Environmental Electronic Window](https://ibarrapg.com/start-of-operation-of-the-environmental-electronic-window/)

On January 8th, 2025, the “AGREEMENT announcing the Environmental Electronic Window of the Ministry of Environment and Natural Resources and Establishing its Operating Guidelines” (the “Agreement”) was published in the Official Gazette of the Federation. Through this Agreement, it is announced to the public in general that the Ministry of Environment and Natural Resources (“SEMARNAT”) has implemented the Environmental Electronic Window (“EEW”).
Purpose
The EEW aims to facilitate access to digitized environmental procedures and services through a platform that simplifies administrative processes in the interaction between SEMARNAT and users.
Registration and Requirements

To use the EEW, interested parties, whether individuals or legal entities, must register by providing basic information such as their address, phone number, and email.
Registration can be easily completed using their e.signature, the Unique Population Registry Code (CURP) and a password, or through official identification platforms.

Implications

Procedures carried out through the EWW have the same legal validity as physical documents.
Once a procedure is initiated electronically through the EWW, the entire process, until its final resolution, will be carried out within this platform.
This new system will be available for the users starting January 9th, 2025.

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## [Jurisprudential Thesis on The Mandatory Publication of Shareholders’ General Meetings Calls on the Electronic System of the Ministry of Economy](https://ibarrapg.com/jurisprudential-thesis-on-the-mandatory-publication-of-shareholders-general-meetings-calls-on-the-electronic-system-of-the-ministry-of-economy/)

The purpose of this note is to inform you about the recent binding precedent issued by the First Chamber of the Supreme Court of Justice (thesis 1a./J. 77/2025), which mandates the publication of shareholders&#8217; general meeting calls on the electronic system established by the Ministry of Economy, irrespective of the provisions included in the company&#8217;s bylaws.
Background and Relevant Facts
The Supreme Court reviewed a case involving a shareholder who contested the validity of a general shareholders&#8217; meeting, arguing that the meeting call did not comply with the legal requirements, particularly the obligation to publish it on the electronic system established by the Ministry of Economy, as required under Article 186 of the General Law of Commercial Companies (LGSM).
Legal Criteria
The First Chamber concluded that, following the amendment to Article 186 of the LGSM published in the Official Gazette on June 13th, 2014, it is mandatory to publish shareholders&#8217; general meeting calls on the Ministry of Economy&#8217;s electronic system. This requirement supersedes any provisions established in the company’s bylaws, which may provide additional means of notification but never replace this statutory obligation.
Practical Implications
This binding precedent clearly states that failure to comply with the requirement to publish meeting calls on the Ministry of Economy&#8217;s electronic system can lead to the invalidation of shareholders&#8217; meetings and the resolutions adopted therein. Therefore, we recommend carefully reviewing internal practices to ensure strict compliance with this legal provision, in addition to any other means specified in the bylaws.

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## [Real Estate Coordination Window Guidelines and Criteria for its Operation](https://ibarrapg.com/real-estate-coordination-window-guidelines-and-criteria-for-its-operation/)

The purpose of this note is to inform you that on March 5th, the Government of Mexico City published in its Official Gazette [1] the Guidelines and Criteria for the Operation of the Real Estate Coordination Window (the &#8220;Guidelines&#8220;), formalizing the framework under which the mechanism to streamline the management of real estate related administrative procedures called Real Estate Coordination Window of Mexico City [2] (the &#8220;Window&#8220;) will operate. This initiative, managed by the Department of Planning, Land Management and Metropolitan Coordination of Mexico City (the &#8220;Department&#8220;) aims to optimize processes and provide timely government responses for real estate projects requiring the implementation of a planning instrument. It is important to underscore that the use of certain planning instruments is mandatory for large-scale real estate projects, depending on their size and type. Among them are the Formation of the Polygon of Action, the Transfer of Potentialities, the Land Use Report and the Soil Zoning Certificate with Zoning Rule 26, applicable before the Secretary of Urban Development and Housing ofof Mexico City and the Metropolitan Services of Mexico City. These will be required for housing developments of more than 10,000 m² and for office, commercial, industrial, equipment or mixed-use projects of more than 5,000 m², except for those destined for low-income or low-income housing in government programs with low-impact commerce or services.
Key Features
The Guidelines establish the rules and procedures for evaluating real estate development projects submitted by the applicants through the Window. The key aspects include:
1.- Integration of the Window: The Department will convene members from various agencies, entities or mayors&#8217; offices, as well as specialized technical personnel for consultation, to commence the operation of the Window. These members will periodically review real estate development projects submitted by private entities through rotating meetings or sessions held at the offices of participating agencies.
2.- Standardized Requirements: When an applicant submits a procedure through the Window, the Department will schedule a meeting within 15 business days for the applicants to present their project.
During the presentation, applicants must provide key details, including the location, development characteristics, impact on public services, estimated investment and execution timelines. Only the project for which the applicant was summoned may be presented. Any technical questions raised by the applicants will be addressed in specialized advisory meetings, as described below.
3.- Structure of Presentation Meetings: Presentation meetings will begin when all interested applicants and the heads of + the involved agencies are present. Each presentation will be allocated 10 minutes, followed by 10 minutes of dialogue. Upon conclusion, a record of agreements will be signed. Each session may review up to 5 projects.
4.- Project Evaluation Timelines: Within 5 business days of receiving a project submission, the Window will forward the project details to the relevant agencies for review for these agencies to provide feedback within 10 business days. If no response is received, a reminder will be sent and the agencies will be granted an additional 3 business davs to issue their opinion.
5.- Advisory Meetings: Applicants may request an advisory meeting within 5 business days after receiving feedback on their project. The Bureau of Urban Planning will coordinate these meetings. The advisory sessions will be purely informative. helping applicants understand the key aspects required to improve the feasibility of their projects.
Implementation and Next Steps
According to the Guidelines, the Department will summon the relevant authorities to begin the operation of the Window in the coming weeks. However, as of the date of this note, access to the platform has not yet been enabled.
Conclusions
We consider that the implementation of the Window represents a sign snificant step forward in the simplification and streamlining of real estate procedures in Mexico City. By centralizing project reviews, a reduction in response times for developers is expected. However, we consider that the success of this program will depend on the effective coordination among the participating agencies.
[1] Pages 11 a 13: https://data.consejeria.cdmx.gob.mx/portalold/uploads/gacetas/f1ca0ab7ccceed669454427a0d8e2806.pdf
[2] Please refer to our previous related note here.

---
## [Amendment Initiative on Taxation to Large Fortunes](https://ibarrapg.com/amendment-initiative-on-taxation-to-large-fortunes/)

On March 4th, 2025, an Initiative with a Draft Decree submitted to the Federal Congress, proposing an amendment to the Income Tax Law regarding the taxation of large fortunes (the “Initiative”), was published in the Mexico City Parliamentary Gazette.
Objective of the Initiative
Although the Initiative was presented as a “Tax to Large Fortunes”, from an analysis of the draft published in Mexico City Gazette, reveals that the proposed amendment establishes a tax on donations and inheritances or bequest exceeding $15’000,000.00 pesos.
Proposed Amendments
The proposed amendment aims to amend articles 93, section XXIII, 130, section VI, and 132, as well as to add article 132 BIS to the Income Tax Law.
For these purposes, it is proposed to limit the exemption applicable to the receipt of donations to a maximum amount of $15’000,000.00 pesos, in which case any donations exceeding this threshold would be subject to Income Tax.
On the other hand, amounts received through inherence or bequest are considered as income from the acquisition of goods when exceeding a total value of $15,000,000.00 pesos.
Considering the aforementioned, it is proposed that taxpayers who receive donations or income from the acquisition of goods through inherence and bequests make a provisional payment toward the annual tax, this payment would be calculated by applying the corresponding rates to the excess amount received, without any deduction, within the 15 days of receiving the income, taking into account the progressive rates mentioned below:


Rate


Income Received


10% on the amount exceeding the total value.
From $15’000,001.00 to $60’000,000.00 pesos.


20% on the amount exceeding the limit indicated in the previous threshold.
From $60’000,001.00 to $150’,000,000.99.


30% on the amount exceeding the limit indicated in the previous threshold.
From $150’000,001.00 or more.


Justification Mentioned in the Initiative
The justification for this amendment initiative, highlights the need to strengthen tax collection in Mexico, since, compared to other member countries of the Organization for Economic Cooperation and Development and other Latin American Countries, Mexico’s tax revenue as a proportion of its Gross Domestic Product is significantly lower.
Accordingly, the Initiative argues that it aims to enhance tax equity and reduce wealth through a “proportional tax applied to those who earn more”.
Additionally, while the proposed amendment to the Income Tax Law focuses on donations, inheritances or bequests, the explanatory notes refer to a study conducted by Oxfam Mexico, which recommends some tax measures.
Such as, the establishment of a progressive federal tax on large fortunes; the promotion of deep, progressive, and transparent tax reforms; the evaluation, examination, and elimination of tax revenue waivers and other tax privileges within tax codes, such as exemptions, deductions, or discounts; prioritizing public investment in social infrastructure, such as health and educational; and, encouraging participation in regional tax discussions to form a Latin American tax group.
Other Considerations
Since the Income Tax Law is a matter of Federal jurisdiction, the Mexico City legislature does not have the authority to amend it directly; consequently, the initiative was submitted to the Federal Congress for review.
Our Tax Practice team continues to monitor any updates related to this Initiative and assess its potential implications. Additionally, we are prepared to provide timely information and specialized advisory services as needed.

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## [Accord on Guidelines for the Submission of Documents Ensuring Good Manufacturing Practices for Pharmaceutical Drugs](https://ibarrapg.com/accord-on-guidelines-for-the-submission-of-documents-ensuring-good-manufacturing-practices-for-pharmaceutical-drugs/)

The purpose of this note is to inform you that, on March 19th, the Ministry of Health published in the Federation’s Official Gazette the Accord issuing the Guidelines for the Submission of Documents Ensuring Good Manufacturing Practices (“GMP´s”). This regulation impacts applications for new sanitary registrations, its renewals and modifications of pharmaceutical drug products, medications and medical devices.
Below, we outline the main aspects to be considered:
Key Changes in GMP´s Certification
Mandatory Documentation: In order to obtain or modify a marketing authorization, it will be necessary to submit a Good Manufacturing Practices Certificate (“GMPC”) or an equivalent document that ensures the quality, safety and efficacy of the products.
Recognition of Foreign Certifications: 

GMPC´s issued by recognized National Regulatory Authorities (“NRA´s”) that are members of Pharmaceutical Inspection Cooperation Schemes [1] will be accepted.
Certifications issued by the World Health Organization and international bodies, such as the European Union’s EudraGMDP [2] , will be recognized.
Certificates of Pharmaceutical Product will be accepted in cases where the country of origin does not issue GMPC´s.

New Requirements for Document Submission:

Foreign GMPC´s must be apostilled [3] or legalized, unless they are issued electronically and can be verified online.
If the document is not in Spanish or English, an official translation must be provided.
Documents must be submitted either in physical format or as digital files through COFEPRIS’s DIGIPRiS platform.

Specific Requirements for Different Types of Products
For Domestically Manufactured Pharmaceuticals and Drug Products: A GMPC issued by COFEPRIS [4] must be submitted.
For Foreign-Manufactured Pharmaceuticals: Depending on their origin (biotechnological, biological, homeopathic, herbal, etc.), the following may be submitted:

GMPC issued by COFEPRIS.
GMPC issued by recognized NRA´s or by the regulatory authority of the country of origin.
Quality audit certificate issued under ISO 134855 [5] (in specific cases).

For Medical Devices:

The Medical Device Single Audit Program Audit Certificate in accordance with ISO 13485 will be accepted.
The CE Mark Certificate [6] issued by a notified body approved by the European Commission will also be accepted.


Validity and Renewals of GMPC´s
Initial Validity: 30 months from the date of issuance.
Single Renewal: For up to an additional 15 months, provided that:

The renewal request is submitted within 60 days prior to the certificate’s expiration date.
No safety measures have been imposed by the Ministry of Health.
Evidence is provided, demonstrating that the renewal process for the certification is underway.


Harmonization with International Standards
These guidelines, which entered into force on March 21st, 2025 aim to harmonize Mexican regulation with international standards, facilitating access to new treatments while maintaining a high level of sanitary control.
&nbsp;
[1] The Pharmaceutical Inspection Cooperation Scheme is a non-binding, informal co-operative arrangement between Regulatory Authorities in the field of GMP´s of medicinal products for human or veterinary use.
[2] EudraGMDP is the name for the Union that contains the following information: Manufacturing and import authorizations, GMP´s certificates, statements of non-compliance with GMP´s, GMP´s inspection planning in third countries.
[3] The apostille is a simplified method of document legalization for the purpose of verifying its authenticity in the field of private international law.
[4] Federal Commission for the Protection against Sanitary Risks, abbreviated in Spanish as COFEPRIS.
[5] ISO 13485 is the standard related to the quality management system applicable to medical devices.
[6] CE marking indicates that a product has been assessed by the manufacturer and deemed to meet European Union safety, health and environmental protection requirements. It is required for products manufactured anywhere in the world that are then marketed in the EU.

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## [Amendments to the Official Mexican Standard NOM-059-SSA1-2015, which Regulates Good Manufacturing Practices](https://ibarrapg.com/amendments-to-the-official-mexican-standard-nom-059-ssa1-2015-which-regulates-good-manufacturing-practices/)

The purpose of this notice is to inform you that, on March 19th, the Ministry of Health published in the Official Gazette of the Federation amendments to the Official Mexican Standard NOM-059-SSA1-2015, which governs Good Manufacturing Practices for Drug Products. Below, we share the key points:
New Requirements for the Release of Biotechnological Drug Batches
Mandatory Analytical Certificate: Each batch must be accompanied by an analytical certificate issued by the manufacturer, certifying compliance with the quality control specifications established in the marketing authorization or sanitary registration.
Documentary Review or Laboratory Testing: For imported biotechnological drugs (excluding vaccines), each batch of the finished product must be approved by the qualified person prior to its release for commercialization. Such release may be carried out through a documentary review or laboratory testing.
Recognition of Foreign Certifications:

Quality analyses may be conducted either in the manufacturer’s control laboratory or in a certified external laboratory.
Certificates of Good Manufacturing Practices issued by the Ministry of Health or by international regulatory authorities that are members of the Pharmaceutical Inspection Convention and Pharmaceutical Inspection Co-operation Scheme (PIC/S), or those included in the list of Transitional WHO Listed Authorities (WLAs) with a recognition level of B or D, will be recognized.
Equivalence Agreements may also be applied, allowing foreign regulations to be accepted in Mexico, provided they meet equivalent standards.


Other Key Amendments to NOM-059-SSA1-2015
New Definitions Introduced:

Biotechnological Drug: Therapeutic product obtained through molecular biotechnology.
Equivalence Agreement: Recognition of foreign sanitary regulations in Mexico.

&nbsp;
Update of Applicable Regulations: References to standards such as NOM-073-SSA1-2015 (drug stability), NOM-220-SSA1 2017 (pharmacovigilance) and NOM-164-SSA1-2015 (Good Manufacturing Practices) have been amended.
Regulatory Harmonization and Entry into Force
These amendments, which will enter into force on December 1st of the current year, aim to expedite the availability of biotechnological drugs in the country by aligning regulatory requirements with international standards and ensuring their safety, efficacy and quality.
&nbsp;

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## [New General Law on the Protection of Personal Data Held by Private Parties](https://ibarrapg.com/new-general-law-on-the-protection-of-personal-data-held-by-private-parties/)

On March 20th, 2025, a Decree was published in the Official Gazette establishing a new regulatory framework for the protection of personal data in Mexico. Pursuant to this Decree, the following laws entered into force: the new General Law on the Protection of Personal Data Held by Private Parties, applicable to the private sector; the new General Law on Transparency and Access to Public Information; and the new General Law on the Protection of Personal Data Held by Obligated Subjects, applicable to public authorities and entities. In addition, a new Federal Law on the Protection of Personal Data Held by Private Parties was issued, reinforcing and updating previous legal provisions in this area.
Background
These new provisions expressly repeal the Federal Law on the Protection of Personal Data Held by Private Parties published in 2010, as well as the previous versions of the General Law on Transparency and Access to Public Information and the General Law on the Protection of Personal Data Held by Obligated Subjects.
Additionally, the Decree includes the dissolution of the National Institute for Transparency, Access to Information and Protection of Personal Data (INAI). The supervisory, oversight and regulatory functions previously exercised by the INAI will now be carried out by the Secretariat for Anti-Corruption and Good Governance, an entity under the authority of the Federal Executive Branch.
New Key Concepts

“Personal Data” is redefined as any information that can identify an individual or legal entity, directly or indirectly. Consent must be given freely, specifically and in an informed manner.
Consent must be given freely, specifically and in an informed manner. Its acquisition is now more flexible, including digital channels.
The concept of “data retention period” is formalized, requiring justified durations according to purpose and clear deletion policies.


Privacy Notices

Both Comprehensive and Simplified Privacy Notices must now specify what data is collected, sensitive data, purposes requiring consent, data usage limitations and other previously nonmandatory elements.
Although not mandatory, it is recommended to continue disclosing data transfers to maintain trust with data subjects.


New Roles and Obligations

The concept of Data Controller is redefined: it now includes anyone making decisions on data processing, regardless of being an individual or legal entity.
Companies must establish internal procedures for managing the data lifecycle, including blocking and deletion measures.

Strengthened ARCO Rights

ARCO rights (Access, Rectification, Cancellation, Opposition) are reinforced, allowing data subjects to oppose certain automated or discriminatory processing without legitimate cause.

Practical Implications

Companies should review and update their privacy notices, internal procedures, security measures and staff training related to data processing.

Need Legal Counsel?
Our team is ready to support your implementation of the new provisions, minimizing regulatory risks through audits, policy drafting and tailored guidance.

---
## [Resolution Granting Various Tax Benefits Related to the Construction, Regularization of Constructions, and the Incorporation of Condominium Property Regimes for Social and Affordable Housing](https://ibarrapg.com/resolution-granting-various-tax-benefits-related-to-the-construction-regularization-of-constructions-and-the-incorporation-of-condominium-property-regimes-for-social-and-affordable-housing/)

On April 3rd, 2025, the general resolution granting various tax benefits related to the construction, regularization of existing constructions, and the incorporation of condominium property regime for social and affordable housing, commercial premises, and parking spaces built, rehabilitated, adapted, or financed by INVI, FIVIDESU, FICAPRO, or any local or federal public institution, as well as family homes built with the beneficiaries’ own resources and whose deed registration is processed through INVI, its programs, or agreements (the “Resolution”), was published in the Official Gazette of Mexico City; which entered into effect on April 4th, 2025.
Purpose of the Resolution
The Resolution focuses on three purposes:
1.- For social or affordable housing, commercial premises within the property to be regularized, and to support the regularization of existing buildings constructed with the beneficiaries’ own resources to: i) grant administrative facilities for the incorporation of the condominium property regime; ii) assist in the regularization of existing constructions; reduce administrative burdens for property deed registration; and iii) waive the payment of various taxes and governmental fees.
2.- The incorporation of the condominium property regime for housing, under construction or financed by the Federal or Mexico City Public Administration to: i) provide administrative facilities to incorporate said regime; ii) define procedures, requirements, and formalities for construction regularization; and iii) waive certain taxes and governmental fees.
3.- Waive payment of certain fees and levies for individuals building housing developments financed by certain Local Public Administration entities.
Social or Affordable Housing Built with Beneficiaries’ Own Resources
To access the tax benefits referred to in the first objective of the Resolution, the following requirements must be met:

The value of the social or affordable housing must not exceed the limits set by the Urban Development Law of the Federal District.
Non-residential use must not exceed 30% of the total existing built area on the ground floor.
Obtain a structural safety report.
The property must not be located in an ecological conservation or high-risk area.
The residential units must meet the minimum characteristics established in the Resolution.
Obtain a land use zoning certificate.
Obtain an alignment certificate and signaling certificates of the property’s official number.
Architectural plans, technical descriptive report, and area breakdown for the condominium property regime.

&nbsp;
Regarding administrative facilities, the following will be available:

No need to present licenses, permits, statements or authorizations regarding construction, environmental impact, a copy of the bond policy, or proof of having provided donation areas and equipment.
The alignment and/or indication certificates of the official number will not be required to be in force when the deed of the condominium property regime is granted, considering that the administrative and urban requirements have been met.

Incorporation of the Condominium Property Regime
For the incorporation of the regime, the following requirements must be met:

Habitability report.
Structural safety report.
The residential units must meet the minimum characteristics established in the Resolution.
Non-residential use must not exceed 50% of the total existing built area on the ground floor.
Evidence that the property was built or financed by public institutions.
Beneficiary certificate.

&nbsp;
Regarding administrative facilities, there will be the same as those for social or popular housing built with the beneficiaries&#8217; own resources.
Waiver of Taxes and Government Fees
There will be a 100% waiver of the following taxes and government fees:
1.- For social or popular housing built with the beneficiaries&#8217; own resources, regularization of existing constructions and regularization of housing built or financed by local or federal public institutions.
2.- Constitution of the condominium property regime and for the transmission of the resulting exclusive ownership units.
3.- Deed and individualization of property and water accounts, housing and premises, regularization of commercial corridors, parking spaces, to promote and carry out housing and social and urban development programs.


[1]
[2]
[3]


Property tax.

.
.

.


Fees for notices for registering construction types “A,” “B,” and “C.”

.


.


Fees related to hydraulic construction and operational services.

.


Fees charged by the Public Registry of Property and Commerce of Mexico City.

.

.

.


Fees for registering land mergers, subdivisions, lotifications, or re-lotifications.

.


.


Fees for the services provided by the General Archive of Notaries.

.


Fees for the services related to the issuance of alignment certificates and indication certificates of the official number.

.


.


Fees for the issuance of the single land use zoning certificate.

.


.


Fees for the issuance of copies of debts reports, and various documents.

.


Fees for cadastral data and information review services.

.


Government fees to prevent, mitigate, or compensate alterations or effects on the environment and natural resources.

.


Fees for road impact studies and effects mitigation.

.


Government fees for constructions or their extensions.

.


Fines for failure to obtain licenses and non-submission of notices and permits related to existing constructions subject to this Resolution.

.


Real estate acquisition tax.


.

.


Fees for authorization to use water and drainage networks or modify the conditions of use, as well as for the study and procedure.


.


Fees for the return of documents as a result of the qualification.


.


Fees for the issuance of a certificate of freedom of existence or non-existence of encumbrances, domain limitations and preventive annotations.


.


Fees due to the report and/or certificate issued by the Public Registry of Property and Commerce.


.


Fees for the registry entry of the mortgage cancellation.


.


Fees related to the search for registration records.


.


Fees for services related to the issuance of alignment and indication of the official number certificates.


.


Fees for the issuance of the certificate of accreditation of land use for acquired rights.


.


Fees due to the urban impact study opinion.


.


Fees for the registration of modifications to the partial or delegational urban development programs.


.


Fees for water supply.


.


Accessories that would have been generated by non-payment of related government fees.


.


Relevant Considerations
To access the above-described benefits, interested parties must obtain the Condominium Family or Affordable Housing Certificate (the &#8220;Certificate&#8220;) issued by the Mexico City Housing Institute.
These tax benefits contemplated in the Resolution cannot be combined with any other benefit established in the Mexico City Fiscal Code for the same concept and fiscal year. Furthermore, they do not entitle the beneficiary right to any refunds or compensations.
These tax benefits are valid from April 4th, 2025, through December 31st, 2025. It is crucial that the respective deeds be signed and submitted to the Public Registry of Property before this deadline. Failure to apply for the benefits will result in the forfeiture of eligibility, and they may not be claimed later.
For any specific query or advice related to this Resolution or its implementation, we remain at your disposal.

---
## [Reduction of Working Hours in Mexico](https://ibarrapg.com/reduction-of-working-hours-in-mexico/)

From the moment she took office on October 1st, 2024, President Claudia Sheinbaum, stated that a priority for her government would be to promote the amendment to reduce the working hours.
Since then, different parliamentary groups of the Congress of the Union have presented different initiatives, in which they basically coincide to approve a reduction of the maximum working week from 48 (forty-eight) to 40 (forty) hours, while having differences as to the implementation of the reduction of working hours.
How is the Working Day Currently Regulated?
In accordance with applicable law, it is allowed to work for six days a week, with a minimum of one day of rest per week, with the possibility of adjusting the daily workday to allow a two-day rest period or some similar modality.
As a result, the 8 (eight) hour workday may be exceeded, as long as it doesn’t exceed the following:


Shift
Work Schedule

Max. Hours Weekly


Daytime

Between 6:00 am and 8:00 pm.

48 hours weekly.


Night shift

Between 8:00 pm and 6:00 am next day.

42 hours weekly.


Mixed

Up to 3.5 hours night shift and 4 at daytime.

45 hours weekly.


What is the Proposed Amendment?
The amendment of fraction IV of section A and fraction II of section B of Article 123 of the Constitution proposes that for every FIVE days worked the worker shall be entitled to TWO days of rest.
This will represent a reduction of the weekly working hours to the following maximums:


Shift


Max. Hours Per Week


Daytime


40 hours weekly.


Night shift


35 hours weekly.


Mixed


37.5 hours weekly.


When will it Happen?
This past May 1st, during the commemoration of Labor Day, the federal government stated that as of June 1 of this year, a dialogue will begin with all the sectors involved to define how the reduction of the workday will be implemented, seeking a gradual scheme thatwill allow achieving the goal of reducing the maximum work week to 40 hours by 2030.
Therefore, there is a very strong possibility that this amendment will be approved during the next ordinary sessions of the Congress of Union, which begins on September 1st, 2025, while there is a remaining doubt as to how it be implemented and how much time companies will have to adjust their work schedules to this new reality.
How to be Prepared?
Companies should review the scheduling structure in order to prepare a plan for an adjustment in the employees’ working hours to mitigate the impact that this amendment could have on the company&#8217;s productivity.
We will be following the discussions that will be set up to advise you on how this matter is developing so that you can be well prepared for this transition.

---
## [Ruling on the Civil Liability of Board Directors](https://ibarrapg.com/ruling-on-the-civil-liability-of-board-directors/)

On June 20th, 2025, the First Chamber of the Supreme Court of Justice of the Nation (“SCJN”), issued a thesis concerning the right of a shareholder of a company to assert civil liability upon directors through an individual cause of action when such shareholder suffers direct harm on his or her personal estate and not merely as a consequence of the damage incurred by the company’s estate. Such action is different from the cause of action that may be brought by the General Shareholders’ Meeting or the minority shareholders filing a claim against the administrator when they engage in activities that cause damage to the company’s estate.
Such resolution was issued pursuant to Article 1,910 of the Federal Civil Code (“FCC”) as it differs from the framework of liability set forth under Articles 161 and 163 of the General Corporations Law (Ley General de Sociedades Mercantiles “LGSM”).
Key Points of the Thesis
1.- Articles 161 and 163 of the LGSM establish that directors’ liability may only be claimed by the shareholders’ meeting or by those representing at least 25% of the total capital stock and only when such claim is based on harm to the company’s estate.
For ease of reference, the SCJN identified the minority rights regulated under the LGSM, together with the required quorum, in the following chart:


Minority Required

Minority Rights

LGSM Article


33%

Right to call shareholders’ meetings
Article 184


25%

Judicial opposition to shareholders’ meeting resolutions
Article 201


Deferral of voting
Article 199


Directors’ Liability
Article 163


Inspectors’ Liability
Article 171, as it relates to Article 163


Appointment of Directors
Article 144


20%

Objection to company’s spin-off
Article 228 bis, section VI


Sole shareholder

Shareholders’ meetings calls on certain matters
Article 185


Judicial request for the appointment of inspectors
Article 168, second paragraph


Filing of claims accusing irregularities with the inspector
Article 167


Judicial request for the appointment of liquidators
Article 236, second paragraph


Judicial petition to revoke the appointment of liquidators
Article 238


2.- The First Chamber of the SCJN analyzed a case in which a shareholder of a company sued the company’s board directors for the reimbursement of the contributions she made to the share capital, arguing that the board directors had incurred in civil liability by failing to comply with multiple corporate obligations; for clarity, she filed a liability claim for harm caused to her personal estate, not to the company’s assets.
3.- The SCJN held that denying a cause of action for liability brought by an individual shareholder violated the human right of shareholders to effective judicial protection in their individual capacity [1], as it restricted their right to look out for legal remedies with the courts to claim damages to their personal estate caused by the company’s directors or by the company itself.
4.- The Supreme Court concluded that a cause of action for liability against a director may be brought individually by shareholders when the damage was caused directly to their personal estate (extracontractual liability). [2]
5.- Furthermore, it considered that shareholders have a legitimate right to bring claims asserting liability of directors and further explained that it is necessary to distinguish between corporate causes of action and individual causes of action.
Directors’ Liability
The LGSM establishes director’s liability, which shall be governed by the applicable legislation and the company’s bylaws, including, for example, the duty to maintain confidentiality regarding corporate matters during their tenure and for one year after its termination.
Mexican legislation also provides for the following types of liability:
A. Joint and Several Liability. Directors shall be jointly and severally liable with the company in relation to: i) the validity of the contributions made by the shareholders; ii) the payment of dividends in accordance with the law and the company’s bylaws; iii) proper management of accounting; and iv) the due execution of the resolutions adopted by the shareholders’ meeting.
B. Fiduciary Duty of Directors. In Mexico, the fiduciary duty of directors is primarily governed by the civil liability regime. Both legislation and case law have recognized that directors must perform their duties with diligence, loyalty and good faith, always acting in the best interest of the company rather than for their own benefit or that of third parties.
Extracontractual Obligations
A. In Mexico, extracontractual obligations are those that do not arise from a contract but rather from unlawful actions or events that give rise to the obligation to compensate for a damage caused to another.
B. Article 1,915 of the Federal Civil Code establishes that redressing of damages must consist, at the injured party’s choice, either in the restoration of the previous situation, when possible, or in the payment of damages and lost profits.
Conclusions
Even though Mexican legislation provides that the directors&#8217; fiduciary duty of care is owed to the company and not individually to the shareholders, the recent SCJN ruling expressly recognizes the legitimate right of shareholders to claim compensation for damages caused to their personal estate when such damages result from unlawful acts or negligence attributable to the directors, through actions based on extracontractual obligations.
This ruling broadens the scope of directors&#8217; liability by establishing that they must also safeguard the rights of shareholders individually and not solely in relation to the company as a whole.
Practical Recommendations

Directors shall document that major decisions were made in an informed and diligent manner, particularly when such decision may directly affect the shareholders’ estate.
Implement more sophisticated corporate governance procedures for all decision-making processes.
Directors shall refrain from adopting any resolution that is not supported by a duly executed, valid legal instrument.
In complex matters, directors shall ensure to take advice from experts in the field.

[1] The human right to effective judicial protection guarantees that shareholders have a cause of action to protect their personal interests, even when commercial legislation prioritizes the protection of the company’s interests. This right is established in Article 17 of the Political Constitution of the United Mexican States.
[2] The First Chamber of SCJN has identified several examples in which shareholders may bring individual causes of action to protect their rights. These include: the unjustified refusal by the Administrator or the Secretary of the board to register a shareholder in the shareholders’ registry book; obstruction of the exercise of corporate rights; and failure to pay dividends, among other situations in which there is a direct impact on the shareholder’s assets or individual rights.

---
## [Limits on Indautor’s Authority to Request Information Under the Federal Copyright Law](https://ibarrapg.com/limits-on-indautors-authority-to-request-information-under-the-federal-copyright-law/)

On Friday, 20 June 2025, a non-binding opinion (tesis aislada) was published by the Second Collegiate Court in Administrative Affairs of the First Circuit, which defines the scope of Indautor&#8217;s authority to request information from private parties.
Precedent Citation Code
I.20.A.8 A (11a.). Amparo review (amparo directo) 455/2024. 13 February 2025. Unanimous vote. Justice: Óscar Palomo Carrasco. Secretaria: Daniela Patiño Acosta.
Case Background
At the request of an individual, Indautor sought information from a legal entity. When no response was received, the statements of the requesting party were taken as true.
Legal Precedents
Indautor&#8217;s authority to request reports and information is linked to the investigation of alleged administrative infringements, which can only be exercised within one of the procedures regulated by the applicable law-such as conciliation or infringement proceedings under copyright law-and not in an isolated or autonomous manner.
Legal Effects of the Case Law
1.- Limitation on Indautor&#8217;s scope of action. The exercise of its powers must be integrated within the framework of a formal procedure (for example, conciliation or infringement proceedings). This restricts any informal or isolated action initiated solely at the request of private individuals.
2.- Interrelation of powers. Indautor&#8217;s attributionssuch as requesting information, conducting inspection visits, and investigating alleged infringements- cannot be exercised independently, but must operate as parts of a cohesive procedural framework. This prevents, for instance, an information request from producing legal consequences without the support of a valid procedure.
3.- Protection of due process. The ruling strengthens the principles of legality and due process by preventing unilateral information requests from being treated as presumptively true or resulting in sanctions, without providing a real opportunity for defense within a formally instituted procedure.
4.- Guidance for private parties. Those who receive informal or procedurally irregular requests from Indautor may challenge them on the basis of this ruling, arguing that they lack validity for not complying with the LFDA and its regulations.
Questions and Comments
If you have any questions, or would like more detailed information, or need to review contracts to anticipate possible implications arising from this case law, our Dispute Resolution and Intellectual Property practice areas are fully prepared to provide strategic support. Our team will assist you in evaluating the matter and will propose tailored legal solutions aligned with your organization&#8217;s objectives and needs.

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## [Direct Amparo 35/2022, Decided by the First Chamber of the Supreme Court of Justice of the Nation, Regarding State Liability for Judicial Error](https://ibarrapg.com/direct-amparo-35-2022-decided-by-the-first-chamber-of-the-supreme-court-of-justice-of-the-nation-regarding-state-liability-for-judicial-error/)

Mexico’s Supreme Court of Justice (SCJN), through its First Chamber, delivered a ruling in Direct Amparo 35/2022, in which it analyzed the liability of the Mexican State arising from judicial error.
Constitutional Analysis of the Right to Compensation for Judicial Error
1.- Broad constitutional grounds: Although the Mexican Constitution does not explicitly recognize the right to be compensated for judicial error, such right derives from the right of access to effective justice enshrined in Article 17 of the Constitution. It is a case-law-based creation of a procedural right aimed at ensuring meaningful access to justice.
2.- Constitutional block: The right to compensation for judicial error is incorporated into the Mexican legal system through Article 1 of the Constitution, which integrates human rights recognized in international treaties ratified by Mexico— specifically, Article 10 of the American Convention on Human Rights (Every person has the right to be compensated in accordance with the law if they have been sentenced by a final judgment and the conviction has been reversed or pardoned on the grounds of a miscarriage of justice), and Article 14.6 of the International Covenant on Civil and Political Rights  (Reaffirming the right to compensation in such cases).
The constitutional block is the set of norms and principles of the highest legal rank in the country that is conformed from the Political Constitution and the human rights contained in international treaties subscribed by the Mexican State, as well as the jurisprudence of the Inter-American Court of Human Rights and diverse international norms on the matter.
3.- Obligation of the Mexican State: Even in the absence of specific secondary legislation, the State is obliged to ensure this right, either through legislative measures or judicial mechanisms that make it effective. This embodies the principle of direct constitutional effectiveness, which holds that constitutional rights—particularly human rights— must be maximized and enforced, even in the absence of regulatory legislation.
How will Liability for Judicial Error be Claimed Going Forward?
1.-  Nature of the action: It is a civil action for direct subjective liability against the State—not against the judge or magistrate. The error must be inexcusable, evident, attributable to the adjudicator, and must have caused serious harm.
2.-  Criminal matters only: For now, compensation for judicial error applies exclusively to final criminal convictions. It does not extend to civil, labor, administrative, or other areas of law.
3.- Procedural avenue: a) The action must be filed as a federal ordinary civil lawsuit; b) The claim must be brought against the State, represented by the Federal Judiciary Council (or the equivalent local body); c) The judges who rendered the erroneous ruling will not be defendants but must be summoned as interested third parties to safeguard their right to a hearing. This stems from the principle of judicial independence, which protects adjudicators from undue or unjustified interference —direct or indirect—and ensures that their decisions are not influenced by the potential for legal action against them.
4.- Jurisdiction: Since it involves a claim against the Federation and is based on international treaties, jurisdiction lies with Mexico’s Supreme Court of Justice, pursuant to Article 11, section XVII of its Organic Law.
5.- Compensation: Compensation must be fair, proportional, and sufficient to remedy both pecuniary and moral damage. It may also include the publication of the ruling that acknowledges the error as a form of symbolic reparation.
Implications for Individuals and Companies
For individuals:

Recognition of a new enforceable right: Persons who were wrongfully convicted in criminal matters may now claim compensation, even in the absence of specific enabling legislation.
Increased trust in the justice system: This strengthens the accountability of the judiciary.
Enhanced human rights protection: The constitutional block is reaffirmed as a tool to claim rights not explicitly recognized in the Constitution.

&nbsp;
For companies:

Precedent on State liability: Although limited to criminal law, the decision lays the groundwork for future debates on State liability in other areas, such as tax or administrative law.
Legal certainty: It is now clear that judicial errors cannot be claimed under the Law on State Liability or the General Victims’ Law, which helps delineate legal risks.
Potential reputational impact: Companies involved in criminal proceedings could face reputational damage if a conviction is later found to be erroneous, potentially opening the door to claims for redress.

---
## [Implications of the Federal Law for the Protection of the Cultural Heritage of Indigenous and Afro-Mexican Peoples and Communities in Trademark Registration](https://ibarrapg.com/implications-of-the-federal-law-for-the-protection-of-the-cultural-heritage-of-indigenous-and-afro-mexican-peoples-and-communities-in-trademark-registration/)

The Federal Law for the Protection of the Cultural Heritage of Indigenous and Afro-Mexican Peoples and Communities (hereinafter, the “Law”), published in the Official Gazette of the Federation (“DOF”) on January 17th, 2022, recognizes as collective cultural heritage the knowledge, expressions, symbols, designs, languages, art, music, traditional medicine, rituals, and other elements that form part of the identity of Indigenous and Afro-Mexican peoples. Communities have the right to decide how, when, and by whom their cultural heritage may be used. This includes the right to authorize or deny its commercial or institutional use.
Communities have the right to decide how, when, and by whom their cultural heritage may be used. This includes the right to authorize or deny its commercial or institutional use.
In this regard, any use or exploitation of collective cultural heritage (including the registration of trademarks, patents, designs, or any form of intellectual property) requires the free, prior, and informed consent of the community that holds the heritage.
Prohibition of Misuse or Cultural Appropriation
The Law recognizes and guarantees the property rights of Indigenous and Afro-Mexican peoples and communities over the collective intellectual property related to such heritage.
Likewise, it establishes coordination mechanisms among the National Institute of Indigenous Peoples (“INPI”), the Mexican Institute of Intellectual Property (“IMPI”), and other institutions to ensure the rights of the communities are respected throughout intellectual property registration procedures.
Current Criteria of the IMPI
IMPI may deny the registration of trademarks that include protected cultural elements if there is no evidence of authorization or consent from the corresponding community. This prohibition applies not only to trademarks containing descriptive elements but also to those with evocative content. This is in accordance with subsections IV and XV of Article 173 of Industrial Property Law.
Applicants must demonstrate that they have carried out a valid, documented, and community-approved consultation process with the holders of the heritage.
In the case of trademark registrations granted by IMPI prior to the entry into force of the Law, which may now fall under this prohibition, the competent authorities have indicated that such registrations will not be annulled in principle. However, it is strongly recommended to maintain the registration in force in order to avoid the need for a new application.

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## [New Draft NOM on Energy Efficiency for Electric Motors in Mexico](https://ibarrapg.com/new-draft-nom-on-energy-efficiency-for-electric-motors-in-mexico/)

On October 9th, 2024, the Draft of the Official Mexican Standard PROY-NOM-014-ENER-2024 was published in the Official Gazette of the Federation, which establishes the minimum energy efficiency limits, testing methods, and marking requirements for singlephase, squirrel-cage, air-cooled alternating current electric motors with power ratings ranging from 0.180 kW to 2.238 kW (the “NOM-014”).
Purpose
NOM-014 is aligned with the objectives of the Energy Transition Law and seeks to improve the energy efficiency of electric motors in Mexico by establishing minimum values, testing methods, and marking requirements to promote efficient energy use and reduce electrical consumption.
Scope
It applies to single-phase, alternating current, induction electric motors with squirrel-cage type, aircooled with power ratings ranging from 0.180 kW to 2.238 kW, that are manufactured, imported, or marketed in Mexico.
Those motors that require auxiliary cooling equipment are excluded.
For greater clarity, the electric motors regulated by NOM-014 cover a wide range of common applications. These types of motors are typically used in pumps for liquid handling (such as irrigation systems, pressure systems in residential properties, and water well pumps), fans that allow air circulation (in industrial ventilation systems, exhaust fans, or air conditioning units), compressors that generate air or gas pressure (in air compressors for workshops, tire inflation systems, or small industrial equipment), as well as light-duty equipment used in workshops (such as drills, saws, and lathes). They are also common in small industrial machines for manufacturing processes (such as conveyors, mixers, and presses), in agricultural machinery for automating tasks in the field (such as irrigation pumps and shredders), and in electric tools used for various manual activities (such as grinders, sanders, and portable drills). Moreover, the standard encompasses other similar equipment requiring motors with low to medium energy consumption, providing efficiency and reliability in a variety of operational environment.
Main Regulations and Requirement and Tariff Classification
The motors are classified into two types (I and II) based on their starting characteristics, and they must meet the minimum efficiency specified for each power rating and number of poles. Efficiency tests and evaluation methods are defined to ensure compliance with the standards.
These types of motors are classified under tariff code 8501.40.08.00, corresponding to the description: Single-phase alternating current (AC) electric motors.
This tariff code is designed to identify products that meet the technical specifications of single-phase electric motors, meaning that motors imported and manufactured in Mexico that fall under this tariff code must comply with the requirements of NOM-014.
Impacts on the Industry
1.- Manufacturers and Importers. They will be required to adjust their products to meet the new energy efficiency standards for electric motors before they can be marketed. Sanctions will apply to those who do not comply with the established specification.
Furthermore, imported electric motors that do not comply with the regulations will face greater entry barriers. This could create opportunities for domestic manufacturers, who, if able to meet the standards, could benefit from the advantage of already being in compliance with the regulations.
2.- Conformity Assessment Procedure (PEC). A system of testing, certification, and monitoring will be established to ensure that electric motors comply with the requirements of NOM-014. The certification will be valid for up to three years, depending on the certification modality.
Public Consultation
A 60-calendar-day period will commence from the date of publication in the Official Gazette of the Federation to receive comments. Interested parties may submit their observations via email to the addresses provided by the National Commission for the Efficient Use of Energy (CONUEE):

norma.morales@conuee.gob.mx
alberto.lopez@conuee.gob.mx

To view the complete document, please click on the following link: NOM-014.
The authors thank the valuable support and guidance of its allies Javier Grandío Urrea and Javier Ortiz Malcher for the preparation of this note.

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## [Arrival of the Mortgage REITs](https://ibarrapg.com/arrival-of-the-mortgage-reits/)

Amendments and Additions to the General Provisions Establishing the Investment Regime to which Specialized Investment Companies for Retirement Funds must Adhere
The purpose of this note is to report on the October 25th, 2024 publication at the Federation’s Official Gazette of the Amendments and Additions to the General Provisions (the “General Provisions”) establishing the investment regime to which Specialized Investment Companies for Retirement Funds (“SIEFORES”) must adhere. The aim is to update and strengthen the investment limits in structured instruments, Infrastructure and Real Estate Investment Trusts (Mexican REITs) and Real Estate Investment Vehicles, as well as to clarify the definition of Simplified Issuer and harmonize the limits of Currency-Denominated Investment Assets, in such a way as to maximize the replacement rate of Workers.
It is important to mention that the General Provisions refer to a FIBRA with characteristics of mortgage assets, which may be referred to as Mortgage FIBRAs, and thus their inclusion in these General Provisions arises. As a background, Mortgage-Backed Bonds (“BORHIS”) are a similar instrument but are not necessarily replaced by these FIBRAs.
New Mortgage FIBRAs are represented by real estate trust certificates that are not classified as Generic FIBRAs under the current provisions. Their issuance proceeds are used within the national territory for the acquisition, origination, co-participation, administration, or management of mortgage portfolios, as well as for investing in companies that carry out these activities or a combination thereof, while BORHIS represent debt instruments created through securitization, pooling mortgages into a trust that issues securities in the capital market for investors.
Similarly, in order to maintain a clear and transparent regulatory framework, various concepts set forth in the General Provisions that establish the investment regime to which SIEFORES must adhere, are clarified.
Amendments and Additions
Among others, the following definitions are added to the General Provisions:
“SECOND. &#8211; For the purposes of these provisions, the following shall be understood as:
I. XXXa. …
XXXb. Simplified Issuer, refers to the legal entity provided for in Article 2, Section V Bis of the Securities Market Law;
…
XXXV. FIBRAs, refers to Generic FIBRAs, Mortgage FIBRAs, and FIBRAs-E;
…
XXXVII bis. Mortgage FIBRAs, refers to the real estate trust certificates that do not qualify as a Generic FIBRA as provided for in these provisions, and whose issuance proceeds are allocated, within national territory, to the acquisition, origination, coparticipation, management or administration of mortgage portfolios; to investment in companies that carry out such activities, or a combination of any of the above;
…
“NINTH. &#8211; …
The Administrators may provide evidence of compliance with the criteria determined by the Risk Analysis Committee referred to in the previous paragraph, supported by an opinion from an independent expert, provided that such expert meets the eligibility requirements set forth in the general financial provisions of the Retirement Savings Systems issued by the Commission. Furthermore, the Administrators, and those authorized by them, must report to the Commission with the frequency established in the general financial provisions of the Retirement Savings Systems and the general rules governing the information that retirement fund administrators, specialized investment companies for retirement funds, receiving entities, and operating companies of the National SAR Database must submit to the National Commission of the Retirement Savings System, including information on the opinions, indices, and Vehicles mentioned in this provision.
The Commission will inform the Risk Analysis Committee, the Advisory and Surveillance Committee, and the Board of Governors of the Commission about modifications and additions to the list of indices and Vehicles subject to opinion, in accordance with the criteria issued by the Risk Analysis Committee. Additionally, the Administrators or those authorized by them shall keep updated the list of indices and Vehicles that have received an approving opinion regarding compliance with the criteria defined by the Risk Analysis Committee. This information will be available to the Commission and the general public, without exempting the Administrators from the obligations established in these provisions, in the general financial provisions of the Retirement Savings Systems, and the general rules governing the information that retirement fund administrators, specialized investment companies for retirement funds, receiving entities, and operating companies of the National SAR Database must submit to the National Commission of the Retirement Savings System.
“SIXTEENTH. &#8211; The Basic Investment Companies referred to in the previous Thirteenth provision may invest in the following: I. … a) to f) … g) In Structured Instruments, while observing the diversification criteria set forth in Sections IV and V of the following TwentyFourth provision. The investment may only be up to the percentage of the Total Assets of the Investment Company established in Annex S, column 1, of these provisions. In order to comply with the provisions of Article 43 of the Law, the limit referred to in this section may be up to the percentage of the Total Assets of the Investment Company established in Annex S bis, column 1, of these provisions, when the investment in Structured Instruments meets the requirements set forth in the general financial provisions of the Retirement Savings Systems.
…”
Please follow updates related to this note.

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## [Single Real Estate Window: Streamlining Real Estate Procedures in Mexico City](https://ibarrapg.com/single-real-estate-window-streamlining-real-estate-procedures-in-mexico-city/)

The purpose of this note is to inform you that on January 22nd, the Government of Mexico City announced the launch of the Single Real Estate Window  [1] (the “Window”), a platform to be managed by the Department of Planning, Land Management, and Metropolitan Coordination [2] (the “Department”). Its primary objective is to expedite administrative processes, reduce corruption, and afford legal certainty to real estate investors.
Objectives and Key Features
1.- Single File. The Window will implement a centralized digital file system to minimize the duplication of procedures among other departments and standardize requirements for viable real estate projects.
2.- Simplified Procedures. It seeks to reduce the authorization time for real estate projects from an average of 18-24 months to only 6 months, approximately.
3.- Digitalized Procedures. According to information confirmed by Department officials, the Window will initially process electronically a total of 54 procedures [3] related to authorizations required for real estate projects, including changes in land use, zoning certificates, alignment certificates, technical reports, licenses for the use of advertising media, among others.
Based on the official information disclosed, the Window will ensure compliance with certain urban regulations, such as the General Management Standard 26 [4] , and will establish binding criteria for major real estate projects.
At the date of this note&#8217;s preparation, the Department has not enabled access to the platform that will manage the Window; however, according to official sources, it is expected that the platform will be operational in the coming weeks.
[1] Ventanilla Única Inmobiliaria, in Spanish language.
[2] Secretaría de Planeación, Ordenamiento Territorial y Coordinación Metropolitana, in Spanish language.
[3] List of procedures related to real estate projects (in Spanish language): https://www.seduvi.cdmx.gob.mx/tramites/seduvi-tramites.
[4] Standard to Incentivize the Production of Social Interest, Low-Income and Sustainable Housing (Norma General de Ordenación 26 in Spanish language): https://paot.org.mx/centro/normas_a/2023/NOM26_GOCM_02_09_2021.pdf.

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## [Informative Return on Property Occupation in Mexico City](https://ibarrapg.com/informative-return-on-property-occupation-in-mexico-city/)

On December 27th, 2024, a decree was published in the Official Gazette of Mexico City reforming, adding and repealing various provisions of the Fiscal Code of Mexico City which also added an article to the Austerity, Transparency in Remunerations, Benefits and Resource Management Law of Mexico City, and amended an article of the Organic Law of the Executive Power and Public Administration of Mexico City (the &#8220;Decree&#8220;).
In this regard, an obligation was added for individuals and legal entities who are owners of land or soil and buildings adhered thereto consisting on the filing of an informative return to the Ministry of Administration and Finance of Mexico City regarding the occupancy status of residential properties with a value exceeding $4&#8217;524,974.08. [1]
In this regard, on February 17th, 2025, the Ministry of Administration and Finance of Mexico City published in the Official Gazette the General Rules (the &#8220;General Rules&#8220;) for submitting the Informative Return as provided in the last paragraph of Article 132 of the Mexico City&#8217;s Tax Code.
These General rules set forth that owners or holders of residential properties must annually report the occupancy status of their properties, specifying whether the property is inhabited, meaning that at least one person physically resides in the property permanently during the last year; or the occupancy mode, i.e., the various ways a person may use a property, including any agreement that authorizes its use.
It should be noted that, according to the General Rules, an option will be available for taxpayers to declare their refusal to share information related to the occupancy status of residential properties.
The return must be filed annually, no later than June 30th of the corresponding fiscal year, through electronic means enabled by the Treasury of Mexico City.
Following the General Rules, the purpose of this return is to contribute to the updating of the cadastral and cartographic register of Mexico City, yet it does not imply an acknowledgement of ownership or possession.
On the other hand, while Article 466 of the Fiscal Code of Mexico City sets forth a fine ranging from $4,272.00 to $10,821.00 for those who fail to file the documents, the General Rules expressly state that no sanctions will apply to those who refuse to provide information.
The obligation to submit the informational return -which does exist- should not be confused with: a) the possibility of indicating a &#8220;refusal to share information regarding the status of residential properties in terms of their occupation&#8221;; nor with b) the non-binding nature of &#8220;submitting documents&#8221; that prove ownership.
Legal Implications and Potential Challenge
At first glance, presumably the Decree and the General Rules seem to aim at planning and cadastral updating. However, it must be noted that they pose certain risks to various human rights, particularly the right to privacy and confidentiality, to legal certainty, and to private property.
In addition, it can be observed that the tax authority is requesting information unrelated to the components of property tax. Rather, such powers fall under the purview of agencies responsible for urban development and territorial planning, the gathering of geographic and statistical data on thee population, housing planning and verifying land use.
Therefore, we consider that there are grounds to challenge the Decree and the General Rules through an &#8220;Amparo Indirecto&#8221; procedure, which must be filed within 30 days of the publication of the General Rules (i.e., no later than March 28th, 2025).
Our Tax Practice and Dispute Resolution Groups have extensive experience in handling constitutional cases in tax and administrative matters, and we are at your service if you need further clarification on the content of this newsletter.
[1] Approximately US$226,000.00 at an exchange rate of Mx$20.00 per US$1.00.

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## [Landmark Precedent from Mexico’s Supreme Court on Adhesion Contracts and Purchasing Policies on E-commerce](https://ibarrapg.com/landmark-precedent-from-mexicos-supreme-court-on-adhesion-contracts-and-purchasing-policies-on-e-commerce/)

The First Chamber of the Supreme Court of Justice of the Nation (the “Supreme Court”) has issued a landmark ruling in Direct Amparo 2558/2024, redefining the obligations of e-commerce companies in Mexico concerning the communication and acceptance of terms and conditions by consumers. This decision establishes that the mere publication of purchasing policies on a website does not suffice to demonstrate that consumers have read or accepted them.
Case Background
The case involved a consumer who purchased tickets for a music festival through an online platform, selecting the option to collect them at the venue (ticket office). However, the tickets were not tendered as the consumer failed to make an additional payment demanded by the company. The company argued that this condition was specified in its purchasing policies, which were published on its website. The consumer filed a lawsuit requesting the rescission of the adhesion contract, a refund of the payment and indemnity for moral and punitive damages.
After multiple judicial reviews, the case reached the Supreme Court, which deliberated on the validity of the published policies and the extent of their enforceability against the consumer.
Main Determinations by the Supreme Court
1.- Clarity and Accessibility. The Suprme Court held that purchasing policies must be clear and accessible to consumers at the time of the transaction. Merely publishing such policies on a section of the website does not fulfill this obligation, especially in the context of adhesion contracts, where consumers lacks bargaining power over the terms.
2.- Informed Consent. E-commerce companies must implement explicit mechanisms to ensure that consumers are aware of and accept the terms and conditions, such as checkboxes or clear notices prior to completing the purchase.
Legal Implications
The Supreme Court’s ruling sets a binding precedent that applies to all e-commerce platforms operating in Mexico. Key takeaways include:

Reviewing Purchase Processes. Ensuring that terms and conditions are conspicuous and explicitly agreed to by consumers.
Updating Adhesion Contracts. Revising contracts (including service terms and conditions) to ensure they are clear, fair and compliant with the provisions set forth in the Federal Consumer Protection Law, its regulations, and this precedent.
Legal and Operational Training. Raise awareness among internal teams about the legal risks of failing to comply with these requirements.
Mitigating Legal Risks. Anticipate potential disputes arising from deficient or ambiguous policies.

Conclusions
This precedent highlights the importance of ensuring transparency and fairness in digital transactions, promoting practices that strengthen consumer trust while aligning commercial transactions with the legal framework in force.
Recommendation: E-commerce companies should conduct a thorough legal audit of their processes and contracts to comply with this new judicial standard. For tailored guidance, contact our team of legal experts.

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## [Draft Bill to Amend the General Provisions Applicable to Credit Institutions](https://ibarrapg.com/draft-bill-to-amend-the-general-provisions-applicable-to-credit-institutions/)

The purpose of this note is to inform you about the draft bill that aims to amend the Single Banking Circular regarding technological commission agents (the “CUB”) submitted by the National Banking and Securities Commission (“CNBV”) to the National Commission for Regulatory Improvement (“CONAMER”) on April 30th, 2024.
Publication and Current Content
The CUB aims to include the concept of the technology-based commission agent, who will be able to act on behalf of credit institutions through digital platforms to perform transactions such as account opening, granting of loans, payment for goods and services, and balance inquiries. Commission agents must comply with information security requirements and operational processes, and their access to customer data will be revoked after the transaction.
Strategic Business Plan
Credit institutions must submit a strategic business plan (PEN, for its Spanish acronym) to the CNBV before hiring commission agents, which must comply with the requirements proposed in the CUB. It is further proposed that credit institutions must adapt existing agreements with commission agents within 18 (eighteen) months from the date the CUB comes into effect.
Impact and Transition
These amendments will significantly impact the management and operation of credit institutions with technology-based commission agents, improving the security and efficiency of financial transactions and strengthening the protection of customer data.

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## [Accord Issuing the Guidelines for the Hotel Classification System](https://ibarrapg.com/accord-issuing-the-guidelines-for-the-hotel-classification-system/)

The purpose of this note is to inform you about the draft of the new guidelines for the Hotel Classification System, published by the Ministry of Tourism on May 2nd, 2024, on the website of the National Commission for Regulatory Improvement (&#8220;CONAMER&#8220;, for its acronym in Spanish). These new guidelines aim to standardize, organize and harmonize the categories of lodging establishments throughout the country, improving the accessibility and sustainability of lodging services.
It is important to note that these provisions have not yet been published in the Official Gazette of the Federation, and therefore they are not binding and subject to public consultation. Interested parties can access and participate in the consultation process through CONAMER’s website.
Publication and Current Content
Such guidelines pose several key innovations. Firstly, they focus on the tourist by providing realtime information about the services and infrastructure of lodging establishments, thereby facilitating decisionmaking. Secondly, a standard classification is implemented through a regulated self-assessment mechanism, which will allow establishments to understand the state of their facilities and services, obtaining a category represented by stars. Finally, accessibility and sustainability of hotel services are enhanced, rewarding inclusion and the protection of the country&#8217;s natural heritage and environment.
Impact of the New Guidelines
These new administrative provisions will significantly facilitate the procedures associated with the classification of lodging establishments and promote efficiency in the provision of tourism services. The modifications will also boost the competitiveness of hotel establishments, enabling better organization and standardization within the sector.
These guidelines are not included in the Federal Tourism Law or its Regulations, but (upon formal enactment and publication) may become binding under Article 4, Section XII of the General Tourism Law, which grants the Ministry of Tourism the authority to regulate the classification of hotel and lodging establishments. Additionally, the Regulations of the General Tourism Law establish in Article 85 that the Ministry of Tourism will set up a Hotel Classification System that will be integrated into the National Tourism Registry.
Most Relevant Content
The new guidelines establish general provisions for the operation and functioning of the Hotel Classification System, detailing the procedure to obtain the classification certificate, including the process of registration and classification through self-assessment and obtaining categories. The guidelines also include the reclassification procedure, allowing service providers to perform new selfassessments and improve their categories. Additionally, the process for canceling the classification certificate is established, along with final provisions that include transitory provisions on the entry into force and the repeal of previous guidelines.
New Categories of the Hotel Classification System
The new categories are the following:

Category 1 star: 1-260.
Category 2 star: 261-520.
Category 3 star: 521-780.
Category 4 star: 781-1040.
Category 5 star: 1041-1300.
No category: Optional.

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## [Implications of the Amendment to the General Law to Prevent, Punish, and Eradicate Crimes in the Field of Human Trafficking and to Protect and Assist Victims of these Crimes](https://ibarrapg.com/implications-of-the-amendment-to-the-general-law-to-prevent-punish-and-eradicate-crimes-in-the-field-of-human-trafficking-and-to-protect-and-assist-victims-of-these-crimes/)

On June 7th, 2024, there was an amendment to the General Law to Prevent, Punish, and Eradicate Crimes in the Field of Human Trafficking and to Protect and Assist Victims of These Crimes (&#8220;GLPE&#8220;) it was published in the Official Gazette of the Federation. This amendment, among other topics, includes working hours exceeding those stipulated by the Federal Labor Law (&#8220;FLL&#8220;) as a crime of labor exploitation, punishable by 3 to 10 years in prison and a fine of 5,000 to 50,000 days&#8217; wages.
What is Considered a Legal Working Day and When Could it Constitute the Crime of “Labor Exploitation”?
The FLL establishes that the ordinary working week lasts 48 hours for daytime work, 45 hours for mixed shifts, and 42 hours for nighttime work.
It also establishes parameters for extraordinary working hours when justified by circumstances of such nature. However, the worker is not obligated to work more than 9 hours of overtime per week, and these hours must be paid at twice the regular hourly rate.
In this regard, the FLL establishes that overtime hours exceeding 9 hours per week must be paid at three times the worker&#8217;s regular hourly wage, and the worker is not obligated to work these hours.
When is the Crime of “Labor Exploitation” Committed?
From our interpretation of the reform to the GLPE, we consider that the crime of Labor Exploitation is committed in the following cases:
a) When a worker works beyond their ordinary working hours (whether daytime, mixed, or nighttime) and is not paid for the excess hours worked.
b) When a worker regularly works more than 9 hours of overtime per week, even if they receive the corresponding overtime pay. This is because, even with the worker&#8217;s consent, they are being deprived of their human right to adequate rest.
How to Avoid Committing the Crime of “Labor Exploitation”?
It is important to ensure that the working hours agreed upon in employment contracts and other labor documents do not reflect an ordinary working day exceeding the maximums for daytime, mixed, or nighttime shifts as applicable.
Additionally, it is important to ensure that when a worker works overtime, they are paid promptly, and the overtime payment is reflected in the corresponding pay slip.
Do not agree to excessive working hours under no circumstances, and when a worker must work more than 9 hours of overtime in a week, there should be a justification for it, and this justification should be documented to submit to the authorities if necessary.

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## [Relevant Precedent for the Social Network Industry Published in the Weekly Federal Court Report](https://ibarrapg.com/relevant-precedent-for-the-social-network-industry-published-in-the-weekly-federal-court-report/)

The influence of social networks in contemporary societies is undeniable: they disseminate information, connect people, link interests, amplify trends, and so on. Legislation is often late to regulate technological advances and social transformations. In recent years, the development of judicial precedents has modulated or regulated matters for which the legislation does not offer answers, or those it does offer are innocuous.
In Mexico, the amparo trial enjoys a wide popularity in different social segments: companies defending themselves from tax liabilities, activists defending themselves from political persecution, unions seeking to protect their members, and individuals seeking to protect their rights.
Traditionally, the amparo trial is a means of defense against acts of authority; but social dynamics have produced new circumstances in which private parties act practically as if they were authorities. For this reason, since several years ago (2012) the amparo trial can also be filed, under certain conditions, against acts of private parties. However, this does not mean that now any act or omission of a private party can be fought through the amparo proceeding. The amparo law allows this if the private party acts with the functions of an authority since the applicable law requires it.
Now, an individual claimed that the CEO of an international social network performed acts comparable to those of an authority, by omitting to remove certain publications of another user of the social network platform, which he considered to be infamous to his person. And since the CEO failed to take any action, they filed an amparo lawsuit.
On July 5th, 2024, a judicial precedent (tesis aislada) was published in the Weekly Federal Court Report, under registry number 2029125, which resolved the aforementioned case (published under the title “PRIVATE INDIVIDUAL EQUIVALENT TO AN AUTHORITY FOR THE PURPOSES OF THE AMPARO TRIAL. A PERSON WHO MANAGES A DIGITAL SOCIAL NETWORK DOES NOT HAVE THIS CHARACTER”).
The aforementioned judicial precedent derived from a remedy of appeal (the &#8220;Remedy&#8220;), which was resolved by the Second Collegiate Court in Criminal and Administrative Matters of the Seventeenth Circuit, located in the City of Chihuahua, State of Chihuahua (the &#8220;Collegiate Court&#8220;).
Within the argumentation of the judge who resolved the Amparo proceeding (in the first instance), it was stated that it was not possible to consider that the social network had the character of responsible authority for the amparo trial, since, although there are assumptions in which a person or a private legal entity can be considered responsible authorities for an amparo trial, in the said Amparo trial such assumptions were not met, since the service provided by the social network has as its origin a contract between private parties.
In resolving the Remedy, the Collegiate Court determined that the judge who resolved the amparo trial ruled correctly, additionally pointing out that the relationship between the complainant and the social network derives from the terms and conditions of the private agreement to which any user of said social network adheres. Therefore, if so deemed, the complainant should exhaust ordinary legal remedies.
Although this judicial precedent is innovative and relevant to the social networking industry, we consider relevant to note that, in accordance with the amparo regulation, it is not binding on other judicial authorities; however, we consider that it sets an important precedent for the future that should be considered by participants and executives of social networks.
Nevertheless, the route to enforce rights that are considered infringed by the acts or omissions of the directors or managers of the social networks does not go uncontested; simply, is not through the amparo trial that the affected party can defend itself, but rather it will have to resort to the legal action derived from the agreement for the rendering of the subscription service to the social network itself, which is normally of a civil nature.

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## [Mexico Prepares 20 Thousand Hotel Rooms for Tourism and Business](https://ibarrapg.com/mexico-prepares-20-thousand-hotel-rooms-for-tourism-and-business/)

Two Mexican hotels are ranked among the 10 best in the world according to Tripadvisor, a travel platform that recently announced the winners of the Travelers&#8217; Choice Best of the Best Hotel Awards.
In the last few years, our country has experienced a significant increase in the number of new hotel rooms, which has allowed us to consolidate our position as a reference in hotel infrastructure worldwide.
Over the next six years, more than 20,190 (twenty thousand one hundred ninety) hotel rooms will be added to the available supply in Mexico, for both tourism and business purposes, according to a report by JLL.
The Mexican Caribbean is the region that will drive the construction of rooms in the short and medium term, especially in high-end segments, stated Alfredo Giorgana, Executive Director of Advisory in Value and Risk at JLL Mexico.
Furthermore, nearshoring has fueled the construction of hotels with workspaces in cities.
“In Monterrey, a city typically known for its industrial nature, what will become relevant is city tourism; there will be a significant improvement in the number of first-class hotels, offering a variety of services and flexible spaces.”
“I don&#8217;t believe the luxury sector will see a surge, as the visitors will primarily be working individuals staying for a couple of days”, explained the analyst.
The Riviera Maya and Cancun, together, are preparing nearly 9,000 (nine thousand) hotel rooms in the coming years. Currently, they have an available supply of more than 100,000 (one hundred thousand) rooms, according to the report “Accommodation in Mexico: Performance Highlights.”
Mexico City and Monterrey are jointly preparing 3,685 (three thousand six hundred eighty-five) rooms. Acapulco has no plans in the medium term to add new inventory, only to rebuild and convert existing ones after Hurricane “Otis”.
Source: Reforma and TripAdvisor.
Alfredo Giorgana 
Director ejecutivo de Asesoría en Valor y Riesgo JLL México
&nbsp;

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## [Mexico City’s New Environmental Law](https://ibarrapg.com/mexico-citys-new-environmental-law/)

Economic activities affected by the Decree (among others) include construction, manufacturing, the energy sector, waste management, as well as any other activity that has a significant impact on local ecosystems.
The new Environmental Law for Mexico City (“ELMC”) updates the citizen participation schemes to make them compatible with the Escazú Agreement (&#8220;Regional Agreement on Access to Information, Public Participation and Justice in Environmental Matters&#8221;), which aims to implement the &#8220;rights of environmental democracy&#8221; in Latin America and the Caribbean.
Innovations
1.- Improved Instruments and Procedures: The ELMC includes specific authorizations and strict requirements for projects that may cause environmental damage. In addition, economic compensation mechanisms are implemented for the restoration of affected areas, ensuring that resources are used in an efficient and transparent manner.
2.- Protection and Management of Areas of Environmental Value: The ELMC establishes specific categories such as: i) Urban Forests; ii) Green Belts; iii) Ravines; and iv) Water Bodies. Each of these categories has defined procedures for their declaration and management, which facilitates their conservation and sustainable use. This specification contrasts with the Abrogated Law, which did not distinguish so clearly between different types of green areas. Stricter restrictions are established for activities in these zones, with authorization procedures that include more rigorous evaluations and deadlines for compliance.
3.- Citizen Participation and Transparency: Citizen participation in environmental management is strengthened, promoting the inclusion of society in decision-making and ensuring that information on environmental projects and policies is available to the general public.
4.- Environmental Fund: The ELMC&#8217;s Environmental Fund is intended to finance restoration, conservation, and sustainable natural resource management projects. This fund is fed by contributions from companies whose activities impact the environment, administrative sanctions, and other sources established by law. Industries are now required to contribute financially to the Environmental Fund. This implies a new operating cost for companies, as they must allocate resources to comply with this obligation. The contribution to the fund is proportional to the environmental impact of their activities.
5.- Social Impact Assessment: The ELMC now requires a mandatory analysis to evaluate the social impacts of proposed projects, ensuring that local communities and other affected groups are considered and protected. Companies must conduct this assessment as part of the environmental assessment process. This represents a new obligation that may involve additional costs and require the hiring of specialists to carry out the analysis. In addition, the findings of the assessment may result in restrictions or modifications to projects to mitigate negative social impacts.
6.- Water: These include the implementation of stricter water quality standards and the obligation to treat wastewater prior to discharge, using advanced technologies. In addition, the reuse of treated water is promoted, which may require adjustments to industrial processes. It also prohibits the privatization of water under any modality.
7.- Environmental Responsibility Law for Mexico City: This new legal framework is in charge of regulating the responsibilities derived from damages to the environment and human health. Previously, environmental responsibility was dispersed in several articles of the Environmental Law for the Protection of Land of Mexico City (such statute was abrogated). The new law establishes clear procedures for the compensation and restoration of affected areas, as well as specific penalties for violators, and seeks not only to repair damages already caused, but also, to prevent future environmental damage.
Conclusion
Mexico City&#8217;s new environmental laws introduce new obligations and restrictions for companies to develop more sustainable and responsible practices on real estate development. The key for developers and constructors will be to adapt quickly to the new requirements and collaborate with the authorities to ensure compliance and protection of the environment.

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## [Reform on Housing Matters Approved by Mexico City’s Congress](https://ibarrapg.com/reform-on-housing-matters-approved-by-mexico-citys-congress/)

The purpose of this note is: (i) to inform about the reform passed by the congress of Mexico City on August 22nd, 2024 to amend Articles 1 Section XVII and 59 of the Housing Law for Mexico City (the “MX City Housing Law”), as well as two additions to the Civil Code of the Federal District (now Mexico City, the “MX City Civil Code”); and (ii) to provide a comparative law analysis with other countries regarding this reform.
It is important to note that these provisions have not yet been published in the Mexico City Gazette, and therefore have not yet come into force. Interested parties may access Mexican Government Official Website to review the details of the reform.
Publication and Current Content
The amendments to Articles 1, Section XVII, and 59 of the MX City Housing Law, as well as the additions to the MX City Civil Code, aim primarily to limit rent increases to the Consumer Price Index (IPC, for its Spanish acronym). Although there is already a limitation on rent increases under Article 2448 D of the MX City Civil Code, the reform restricts the allowable increase from the current 10%, by amending this article of the MX City Civil Code.
Secondly, the amendment also foresees the creation of a digital registry of lease agreements; however, it is still unclear the purpose or implications of this registry.
Lastly, the reform fosters public policies that encourage the construction of social interest housing in Mexico City, exclusively focused on rentals, in order to allow a greater portion of the population to have access to living within Mexico City.
Impact of the New Guidelines
These amendments aim to curb the rapid increase in rents, thereby limiting the migration of middle and lower-middle-class residents of Mexico City to other cities within Mexico and provide more security and stability to the real estate housing industry in Mexico City.
The most significant change is the amendment to Article 2448 D of the MX City Civil Code, which limits annual rent increases to the inflation rate reported for the previous year, in relation to the agreed-upon monthly rent; however, this amendment must set forth a clear process to ensure the enforceability of this obligation and a specific list of consequences for landlords who attempt to raise rents above the inflation.
It is still not clear if the metric for determining inflation will be that of the National Consumers Price Index (“NCPI”). Likewise, it is unclear whether the reference to inflation will be for the twelve months immediately preceding the lease renewal or that of the prior fiscal year, considering that there can be significant variations within a calendar year.
Additionally, a new subsection F has been added to Article 2448 of the MX City Civil Code, which would create a digital registry of housing lease agreements and grant landlords 30 days to register the lease. However, it does not specify whether the 30 days are business or calendar days, therefore, it could be inferred that they are calendar days, pursuant to the Administrative Procedure Law for Mexico City. Nor does it establish mechanisms for monitoring compliance with this obligation or specify the consequences for landlords and tenants who fail to complete the registration.
The amendment to the MX City Housing Law adds a Section XVII to Article 1, which incorporates the requirement that the law must also &#8220;guarantee the public production of affordable rental housing for lowincome individuals by the Government of Mexico City” which provision will encourage the government to construct social interest housing within Mexico City.
Article 59 already states that the Government of Mexico City, shall promote affordable rental housing through schemes and programs targeted at vulnerable populations, those in poverty, and individuals with lower income.
Comparison with the International Experience
The new guidelines establish provisions that have already been adopted in other countries, such as in the United States of America, in New York State, where increase of rents in lease agreements are subject to 2.75% cap. This initiative significantly impacted property owners whose income relies on rental payments. However, unlike the reform for Mexico City, New York does provide for a tiered increase, based on the duration of the lease.
In Italy, for example, a ban was imposed on new listings for Airbnb and other short-term vacation rentals in the historic center of Italy as a measure to curb the rapid increase in rents.
On the other hand, in Barcelona, Spain, there is a situation similar to that of New York, but with a 3% cap on annual rent updates on existing lease agreements, unless a different percentage is agreed upon by both parties.
Finally, in Vienna, Austria, there is a 5% cap on annual updates of those lease agreements known as &#8220;reference rents&#8221; which pertain to apartments in multifamily buildings constructed before 1953. Which also applies to apartments in state-subsidized buildings.
All of these cases seem less restrictive than the intended rent increase limitation for Mexico City. In each of these locations, the reforms have considered that there are landlords whose income relies exclusively on rental income, particularly among the middle class. Therefore, determining rent increases based on the CPI rather than market needs could have a negative impact on the rental market.
In Mexico City, there is a reference back to 1944 when the rental increases were capped as a way to mitigate the potential upcoming economic crisis impact as a result of the World War II. The result of this measure after a decade caused property owners to stop investing in the maintenance of their properties, and as a consequence, many buildings worsened or were converted into warehouses. It would be interesting to explore whether the lack of maintenance of these buildings contributed to their collapse during the 1985 earthquake.
In 1990, the cap to rental increases was eliminated in order to normalize the real estate market in Mexico City.

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## [Proposed Official Mexican Standard PROY-NOM-241-SSA1-2024](https://ibarrapg.com/proposed-official-mexican-standard-proy-nom-241-ssa1-2024/)

The purpose of this note is to inform you about the new proposed Official Mexican Standard “PROYNOM-241-SSA1-2024” (the “Standard”), which was published in the Official Gazette of the Federation (for its Spanish acronym “DOF”) on July 26th, 2024. This proposal is generally focused on the medical device manufacturing industry. The Standard will be submitted to a specialized committee, which will provide their technical opinion and justification within 60 (sixty) days after the Standard comes into force. Additionally, once the Standard is published in the Official Gazette, it will come into effect 180 (one hundred eighty) days thereafter.
Goal, Scope of Application and Quality Management System
The objective of the Standard is to ensure that these products (medical devices) consistently meet the necessary requirements for quality, safety and performance to be used by consumers or patients. This Standard is mandatory throughout national territory and applies to all establishments engaged in the manufacturing, storage, conditioning and distribution of medical devices.
The proposal defines a set of essential terms for its correct interpretation and application, such as Good Documentation Practices (“GDP”), Good Storage and Distribution Practices (“GSDP”) and Risk Management. It also includes normative references that must be consulted for proper implementation, such as NOM-005-STPS-1998, which establishes safety and hygiene conditions in workplaces for the handling, transportation and storage of hazardous chemicals and NOM-073-SSA1-2015, which defines and establishes the requirements for conducting stability studies, including their design and execution for drugs and medications intended for use as well as for research.
The quality management system is a central component of this Standard, requiring establishments to design, implement, document, and maintain quality management systems that incorporate GMP, GDP, GSDP and risk management principles. This system must be reviewed periodically to ensure its effectiveness and continuous improvement.
Subcontracting, Quality Control and Studies
In the case of the subcontracting of services, the Standard requires that any activity impacting the quality of the medical device must be formally contracted and controlled to avoid inaccuracies. This includes technology transfer and process validation at the subcontractor&#8217;s facilities.
Additionally, to ensure a consistent supply of highquality materials, strict criteria must be established for the selection and evaluation of suppliers. This includes conducting initial and periodic audits to assess the supplier&#8217;s ability to meet quality requirements. Continuous monitoring of the supplier&#8217;s performance is essential, using quality indicators, delivery times, and compliance with technical specifications. Contracts with suppliers should include representations specifying the expected quality standards and the consequences of failing to meet these standards. Furthermore, constant and open communication with suppliers must be encouraged to proactively anticipate and resolve quality issues.
The Standard establishes detailed procedures for the release of medical devices, both imported and domestic, including inspections, analytical certifications, and cold chain monitoring. It requires the retention of samples and documentation of special transportation and storage conditions.
For devices with an expiration date, stability studies must be conducted under specific conditions, documenting accelerated and real-time stability tests. It also regulates remanufacturing and refurbishment, requiring specific areas and procedures to ensure traceability and quality, with approved alternate facilities.
The Standard requires comprehensive and accessible documentation for audits, with detailed records of production, inspection, and testing. It establishes procedures for the creation, review and archiving of documents, and the implementation of backup systems. Finally, it regulates the handling of waste and counterfeit devices, mandating their proper disposal and destruction.
This Standard will supersede the Official Mexican Standard NOM-241-SSA1-2021 for Good Manufacturing Practices of Medical Devices.

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## [Update of the Mexico City Tourism Registry](https://ibarrapg.com/update-of-the-mexico-city-tourism-registry/)

The purpose of this note is to inform you about the “NOTICE ANNOUNCING THE UPDATE OF THE &#8220;MEXICO CITY TOURISM REGISTRY&#8221; PROCEDURE, RANTED BY THE MEXICO CITY TOURISM MINISTRY.” published in the Official Gazette of Mexico City on August 5th, 2024, which became effective the day after its publication (the &#8220;Notice&#8220;).
The purpose of the new Notice is to update and standardize the process of the Tourism Registry in Mexico City (the &#8220;Registry&#8220;), which is the registration made by the tourist service provider (individual or legal entity that offers, provides or contracts with the tourist, the provision of services, including those contracted through technological platforms) established in Mexico City on a voluntary manner, in order to provide certainty of information to consumers and companies.
It is done virtually in the Portal CDMX, and the onlyrequirement is to have the Certificate of Registration in the National Tourism Registry issued by the Ministry of Tourism (at the federal level). Once the registration is issued, it will be valid for 2 years.
This Notice is a crucial step for the effective implementation of the Amendment and Addition of Various Dispositions to the Mexico City Tourism Law (the &#8220;Amendment&#8220;), which established new obligations and requirements for tourism service providers (especially those related to digital lodging platforms).
The updating of the Registry, through the Notice, along with the Amendment is a reflection of the local government&#8217;s ongoing efforts to more effectively regulate and oversee the tourism market in the Capital. For all tourism service providers, it is essential to understand and comply with these new obligations to ensure the legality and sustainability of their operations.

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## [Department of Justice Corporate Whistleblower Awards Pilot Program](https://ibarrapg.com/department-of-justice-corporate-whistleblower-awards-pilot-program/)

The Department of Justice (DOJ) of the United States of America (USA), who is responsible of enforcing laws and ensuring public safety against foreign and domestic threats, has detected an opportunity to fully investigate and prosecute corporate crimes. The DOJ has recently implemented the “Department of Justice Corporate Whistleblower Award Pilot Program” (CWAP) seeking to incentivize individuals to provide information that could lead to investigate, identify, seize, and forfeit the assets of sophisticated criminals and their organizations.
These so called “Whistleblowers” are individuals who voluntarily expose to the DOJ information or activities that are deemed illegal, unethical, or not correct within an organization. The DOJ’s proposal with this program is to award these individuals in exchange for information that could lead to a successful civil or criminal forfeiture exceeding USD$1,000,000.00 (one million dollars 00/100).
The provided information must be derived from the individual’s independent knowledge or analysis, the information must not be derived from public or available sources, this means that the information must not be previously known by the DOJ, and it can lead to the desired forfeiture. The information must be related to certain subject matter areas, such as financial institutions, foreign corruption and bribery, companies related to the payments of bribes, health care, or any other violations related to corporate crimes.
Once the DOJ determines that the information provided by the whistleblower is useful, the whistleblower can be eligible for a discretionary award by the DOJ, this award can be 30% when the forfeited amount is less than 100 million dollars, after this amount the award can be 5% up until 500 million dollars forfeited.
This CWAP program must be seriously considered by entities with activity in the USA, even when the seat of the company is in a different jurisdiction. Moreover, since the program is effective since August 1st, 2024, it is advisable for entities with activities in the USA to conduct a thorough review of their conduct and ethic policies and, if necessary, make the appropriate modifications to diminish any potential risk.
It is recommendable that entities that do not yet have preventive models for criminal liability of legal entities, take into account the entry into force of this program to start implementing such programs, and in case they already have them, to remain current with all amendments to the law.
Mexican companies operating in the USA could be facing a significant impact due to strict compliance requirements under USA law, especially with the introduction of the CWAP. A strict adherence to updated policies and internal preventive models is essential to mitigate risks of substantial fines and legal actions. The implementation of transparency and robust internal reporting mechanisms can help detect and address any discrepancies early, potentially averting legal risks. Furthermore, comprehensive employee education on USA regulations in terms of internal compliance, will be crucial in adopting a compliance-oriented culture, reducing the possibility of violations that could lead to severe financial and reputational damage.
Some suggestions may include:

Policy and Framework Implementation: Mexican companies with activities in the USA should rigorously update their ethics policies and establish internal preventive models in line with USA laws, particularly considering the new DOJ whistleblower program.
Compliance and Oversight: Improving transparency with robust internal reporting systems, linked with regular legal consultations and audits, is essential to maintain compliance, manage and mitigate risks.
Employee Education: Educating all employees on compliance and ethical standards is crucial to ensuring adherence to strict USA regulatory requirements and minimizing potential legal and financial repercussions.

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## [Reforms to the Mexico City Civil Code on Housing Matters Approved by the Congress of Mexico City](https://ibarrapg.com/reforms-to-the-mexico-city-civil-code-on-housing-matters-approved-by-the-congress-of-mexico-city/)

The purpose of this note is to: (i) inform about the transitional articles of the reforms approved by the Mexican Government to the Civil Code of the Federal District (now Mexico City, the &#8220;MX City Civil Code&#8220;) and the Mexico City Housing Law (the &#8220;MX City Housing Law&#8220;) (the &#8220;Reform&#8220;) with the aim of limiting rent increases and promoting the construction of housing for low-income groups in Mexico City; and (ii) provide an analysis of the functionality and applicability of the Reforms.
This Reform was published in the Mexico City Gazette (the “Gazette”) on August 28th, 2024, and became enforceable as of August 29th, 2024. For instance, this Reform is now binding. The Interested parties may access Publication in the Gazette. to review the details of the approved Reform.
Precedent
On August 23th, 2024, the Firm shared a note regarding the Reform, which had been approved but not yet published in the Gazette. In that note, the Firm outlined certain legal and economic considerations derived from the Reform.
On August 28th, 2024, the decree for the Reform was published in the Gazette. A review of this publication and the transitional articles of the publication decree raised certain additional considerations which are herein presented.
Analysis of the Reform
First, the decree to the Reform that had a major impact were (i) the amendment to Article 2448 D of the Civil Code of Mexico City limits the increase in rent for housing in Mexico City to the inflation reported by the Bank of Mexico in the previous year, which is actually published by the National Institute of Statistics and Geography (“INEGI”) and not by the Bank of Mexico, as stated in the Reform and; (ii) the creation of a lease contract registry, which was added in Article 2448.
Regarding point (i) on the application of the new law, the amendment to Article 2448 D of the Civil Code for the Federal District, which limits rent increases for housing properties to the inflation rate reported by the Bank of Mexico, presents two issues. Firstly, it does not establish in specific form whether this provision applies to all housing leases or only to new ones. However, given that Article 2448 D is a public policy provision, non-waivable and not subject to contrary agreement, it can be inferred that current housing leases with increases exceeding the reported inflation rate may be in violation of the law, potentially rendering them subject to annulment.
The rent increase limit for residential properties established by the Reform could potentially apply to existing contracts as of the date of its entry into force, based on the reference to the Isolated Thesis available at the link provided herein Thesis.
On the other hand, considering the principle of nonretroactivity of the law, outlined in Article 14 of the Political Constitution of the United Mexican States, which sets that no law shall have retroactive effect to the detriment of any person, landlords could also invoke this principle to prevent the application of the rent limitation contained in the new Reform; said principle is also supported by jurisprudence confirming the &#8220;Guarantee of Non-Retroactivity.&#8221; In conclusion, the validity of the rent increase clause could be contested in court, with reference to the Isolated Thesis available at the following link Thesis.
It is necessary to analyze on a case-by-case basis in order to determine whether the rent increase in contracts celebrated before the Reform are in effect as of the date the Reform takes effect.
Notwithstanding the foregoing, it will be necessary to wait for the Mexico City’s Government to confirm the process of applicability to comply with the lease’s registry.
We can find precedents in Comparative Law. For example, in Hoboken, New Jersey, USA, similar problems arose regarding accelerated rent increases, where a cap on rents was set based on the Consumer Price Index (CPI) reported the previous year or 5%, whichever was lower. Likewise, a housing fund was created to promote the construction of affordable housing for the lower class, funded through mandatory fees paid by landlords as a result of lease registration. However, many landlords argued that, in most cases, rent increases above the CPI or 5% were justified. After several discussions, the Government of Hoboken authorized landlords to seek approval from the Hoboken Board for a rent increase above the permitted limit. This approval is subject to certain requirements, such as being in compliance with the landlord&#8217;s registration fees, along with an additional fee for the increase authorization. Similarly, tenants can request a rent reduction from the board.
Secondly, the obligations under the new registry, introduced by subsection F in Article 2448, which creates a registry for residential lease contracts, however, do not specifically outline the consequences for landlords if they fail to register their lease agreement according to the deadlines.
However, it could be understood that, by not complying with a public order law and considering that the registration was included in the section of the MX City Civil Code, that establishes the formal requirements for housing lease contracts, the deficiency of such obligation could result in the relative invalidity of the lease, which could be sort out by carrying out the proper registration.
The deadlines established by the Reform of 30 (thirty) days for new leases or 90 (ninety) days for leases signed prior to the Reform of the Civil Code, do not distinguish between business days and calendar days. However, according with Article 74 of the Mexico City’s Administrative Procedure Law, these deadlines shall be considered business days.
Lastly, the Reform refers to the inflation reported by the Bank of Mexico. Considering that since 2011 the INEGI has been the competent authority to measure and publish inflation, the Reform would not be setting a valid benchmark for determining rent increases. This would make the reform inoperative due to the lack of an index to which housing rent increases are limited.
Constitutionality Issues of the Reform
The Reforms may be deemed illegal for the following reasons:

The Reform sets a limit on rent increases using an index from the Bank of Mexico, rather than one published by INEGI. This could be unconstitutional if the Bank of Mexico’s index does not accurately reflect current economic conditions. This could result in outdated rent limits, unfairly affecting landlords.
The requirement to register lease contracts with an administrative authority could be disproportionate if it imposes an excessive administrative burden without clear benefits for the parties. This may generate additional costs and unnecessary complications for the parties involved.
Even if the rent increase limit were set by a competent authority, it could be unconstitutional by infringing on the landlord’s property rights and contractual freedom.

Additionally, disregarding items such as maintenance costs, building fees, and taxes could affect contractual fairness and affect the landlord’s fair compensation.

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## [Amendments to Regulate Temporary Tourist Accommodation Service (AIRBNB)](https://ibarrapg.com/amendments-to-regulate-temporary-tourist-accommodation-service-airbnb/)

The purpose of this note is to: i) inform about the amendments to the Mexico City Tourism Law (the “Tourism Law”); ii) the Mexico City Housing Law (the “Housing Law”); and iii) the Mexico City Reconstruction Law (the “Reconstruction Law”) which aim to regulate temporary tourist accommodation services offered through digital platforms in Mexico City, as well as to set fair competition between shortterm tourist accommodations and the traditional hotel sector (the “Amendment”).
The Amendment was published in the Mexico City Gazette (the &#8220;Gazette&#8220;) on October 3rd, 2024, becoming effective today, October 4th, 2024. The Amendment adds a Fourth Paragraph to Article 61 Sexies of the Tourism Law, adds Article 36 bis to the Housing Law, and a paragraph to Article 22 of the Reconstruction Law. Interested parties can access the Gazette Publication to review the details of the approved Amendment.
Background
Prior to the Amendment described in this note, the Government of Mexico City had already introduced certain reforms to the Tourism Law in response to the growth of short-term tourism through digital platforms. These reforms impose various obligations, including the creation of a short-term digital platforms registry and the requirement to obtain additional permits. The goal is to promote fairness among tourism service providers and ensure greater certainty for end-users of such digital platforms. Further details on these reforms may be found at the following link: Reforms and Additions of Various Provisions to the Tourism Law of the Federal District (now Mexico City).
As a result of the aforementioned reform, there is now an obligation to update the Mexico City&#8217;s Tourism Registry. Further details may be found at the following link: Tourism Registration of Mexico City.
Another relevant precedent to this Amendment, aimed at reducing gentrification and promoting access for lower-income groups, was the amendment to the Civil Code of the Federal District (now Mexico City), along with the Mexico City Housing Law. This amendment limits rent increases to the inflation rate reported in the previous year and seeks to promote the construction of social housing. Further details can be found at the following link: Amendments to the Mexico City Civil Federal Code and Housing Law.
Mexico City’s Congress considers that the accelerated growth of short-term tourism through digital platforms (such as Airbnb) has caused significant disruptions in the functioning of the City’s housing market, leading to gentrification [1] and an excessive increase in housing prices.
In response to this concern, the Congress of Mexico City approved the Amendment, setting forth a maximum occupancy of 50% (fifty percent) annually for accommodation units listed on digital platforms with the goal of regulating the tourist rental market and limit the permitted length of stay.
The Congress of Mexico City considers that this Amendment provides a comprehensive solution to address the effects of gentrification, primarily through regulating digital tourism by setting limits on the number of nights people can rent a property through digital platforms.
Reforms
Firstly, the decree to the Amendment that had more relevant impact was the addition of a fourth paragraph to Article 61 Sexies of the Tourism Law, which limits the renewal of the registration of properties participating in tourist accommodation schemes. Specifically, it establishes that property owners must report the annual occupancy of their properties to the competent branch of the Mexico City government, and the registration will not be renewed for properties that have had an occupancy rate exceeding 50% (fifty percent) of the nights per year. If this limit is exceeded, the property will lose its registration as a tourist accommodation and if the owner wishes to continue offering it for a longer period, they must comply with the provisions of the Mexico City Commercial Establishments Law (concerning permits, licenses, operating hours, restrictions, safety measures, etc.). Properties that cannot renew their registration for exceeding the occupancy percentage may reapply for registration one year after the denial.
Secondly, the addition of Article 36 Bis to the Housing Law, establishes that properties under social, popular and rental housing programs (as classified by the competent authority in accordance with applicable law and regulations) shall not be used for purposes other than those intended by the program.
Specifically, these properties may not be used for temporary tourist accommodation schemes, such as those provided for in the Tourism Law. This restriction also applies to social, popular and sustainable housing, built under the application of Regulatory Norm Number 26 [2], ensuring that these properties fulfill their original social purpose and are not used for commercial tourist purposes.
Thirdly, a paragraph is added to Article 22 of the Reconstruction Law, which prohibits the use of housing units rebuilt under this law for purposes other than those intended by the reconstruction program. Specifically, it states that these homes may not be used for temporary tourist accommodation schemes like those provided in the Tourism Law.
Purpose of the Amendment
The purpose of the Amendment is to strengthen the regulation and control of properties in Mexico City, particularly in three key areas:
I) Tourism: to control the occupancy of properties listed in digital platforms, promoting fair competition with the tourism sector.
II) Housing: ensure that properties allocated to social and popular housing programs maintain their original purpose, prohibiting their use for tourist stays and preventing increased gentrification. This ensures that resources intended to address housing issues are not used for commercial purposes.
III) Reconstruction: protect rebuilt homes under the Reconstruction Law, prohibiting their use for tourism purposes, ensuring they are used exclusively for the housing needs of affected individuals.
The Amendment imposes modalities of property rights that must be analyzed in connection with constitutional and conventional legislation, as it restricts property rights in an attempt to balance other interests (gentrification, hospitality, civil protection, urban development).
Soon the Firm will share a comprehensive analysis of the Amendment from a constitutional stance and the potential defense against the detrimental effects on human rights.
[1] The buying and renovation of houses and stores in deteriorated urban neighborhoods by upper- or middle-income families or individuals, raising property values but often displacing low-income families and small businesses.
[2] The regulation was issued to promote the production of social interest housing, popular interest housing, and sustainable housing.

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## [NOM-036-SCT2-2023, Emergency Ramps for Highway Braking](https://ibarrapg.com/nom-036-sct2-2023-emergency-ramps-for-highway-braking/)

On October 11th, 2024, the Official Mexican Standard “NOM-036-SCT2-2023, Emergency ramps for highway braking” (“NOM”) was published in the Official Gazette of the Federation, the purpose of which is to establish the general criteria to be considered for the design and construction of emergency ramps for highway braking.
Scope of Application
This NOM is mandatory for all highways with continuous and prolonged downhill slopes with characteristics that could lead to fatal accidents caused by vehicles that get out of control due to mechanical failures, mainly in their braking systems.
It seeks to improve road safety by defining guidelines for the design and construction of emergency braking ramps on roads with prolonged downhill slopes.
New Measures

Design Specifications: Includes detailed parameters for the construction of brake beds, drainage systems and access to facilitate controlled deceleration.
Suppression of Tolls: In compliance with the provisions of Article 78 of the General Law of Regulatory Improvement, the charge for the use of emergency ramps on roads under federal jurisdiction is suppressed.
Mandatory Surveillance: Those responsible for road maintenance must ensure that emergency braking ramps on the stretches under their responsibility are always in proper working order, and therefore must implement periodic inspection and surveillance programs.
Safety Improvements: Clear signage, lighting systems and the potential use of complementary braking systems on short ramps.


Entry into Force
This NOM will become effective 180 calendar days after its publication (April 9th, 2025).
All executive projects for emergency braking ramps on highways must comply with the provisions contained in this NOM, as of its entry into force.
Ramps in default with the NOM must be corrected no later than 9 months from the date of entry into force.

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## [Mexican Official Standard NOM-008-SE-2021 "General System of Units of Measure (Replaces NOM-008-SCFI-2002)](https://ibarrapg.com/mexican-official-standard-nom-008-se-2021-general-system-of-units-of-measure-replaces-nom-008-scfi-2002/)

The purpose of this note is to inform you about the recent update of the Mexican Official Standard NOM-008-SE 2021, published in the Official Gazette of the Federation on December 29th, 2023. This standard, which replaces the previous NOM-008-SCFI-2002, is fundamental for the standardization and accuracy of measurement units in Mexico.
Publication and Current Content
NOM-008-SE-2021 provides a detailed framework on measurement units, including basic and derived units, their definitions, symbols, and rules for their use. This standard is essential to ensure uniformity in measurements across various sectors, such as scientific, technological, educational, industrial, and commercial.
Added Content
The new standard sets forth detailed regulations for fundamental and derived units of measurement, aligning them with international standards. In addition to fundamental units like time (second), length (meter), mass (kilogram), electric current (ampere), thermodynamic temperature (kelvin), amount of substance (mol), and luminous intensity (candela), the standard encompasses a wide range of derived units and those accepted for use with the International System of Units (SI), covering various magnitudes in fields such as physics, chemistry, and biology.
Practical Impact
The update to NOM-008-SE-2021 is pivotal for industries like manufacturing, construction, and scientific research, where precise measurements are not just necessary, but critical. In construction, accurate interpretation of measurement units is foundational for structural safety. In the scientific realm, measurement accuracy is key to ensuring the validity and reliability of research outcomes, directly impacting the quality and progression of science.

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## [Decree Amending, Adding, and Repealing Various Provisions of the Securities Market Law and the Investment Funds Law](https://ibarrapg.com/decree-amending-adding-and-repealing-various-provisions-of-the-securities-market-law-and-the-investment-funds-law/)

The purpose of this note is to inform you about the decree published on December 28th, 2023, in the Federal Official Gazette, which amends, adds and repeals various provisions of the Securities Market Law and the Investment Funds Law. This reform introduces simplified registration procedures and regulates public offerings.
Publication and Current Content
The reform includes the creation of categories such as &#8216;Simplified Issuer&#8217; and &#8216;Simplified Registration&#8217;, facilitating access to the securities market for new issuers. The process of registering securities is modified, eliminating the need for prior authorization by the National Banking and Securities Commission (“CNBV” for its Spanish acronym) and exempting certain provisions such as Articles 87, 88, and 89 of the Securities Market Law (“LMV” for its Spanish acronym). This represents a significant step towards a more accessible and efficient stock market.
The reforms provide small and medium-sized enterprises with greater opportunities for accessing financing through the securities market. Specific regulations are also established for simplified issuers, facilitating their participation in the stock market and promoting greater financial inclusion.
Simplified Issuers
The reform introduces the category of Simplified Issuers, aimed at streamlining access to the securities market for certain corporations. This category is tailored for entities distinct from those previously classified as issuers under the LMV, including trust institutions when acting in this capacity. Simplified Issuers may maintain simplified registration of their securities in the National Securities Registry (&#8220;RNV&#8221; for its Spanish acronym) following the general provisions issued by the CNBV. This category aims to facilitate the process for new market participants by reducing regulatory barriers for smaller companies.
Publicly Traded Stock Corporations (Sociedades Anónimas Bursátiles, “SABs”) and Stock Investment Promotion Corporations (Sociedades Anónimas Promotoras de Inversión Bursátiles, “SAPIBs”)
The recent legislative reform significantly transforms the landscape for SABs and SAPIBs, relaxing the rules for issuing shares and expanding investment opportunities. Now, these entities can issue a wider variety of shares, including those with limited voting rights and other restrictions. Furthermore, the reform simplifies the process of offering shares to institutional and qualified investors, providing greater agility and efficiency in the stock market. These changes, driven by the CNBV, open new paths for diversification and growth in Mexico&#8217;s financial sector.
Gender Equality and Sustainable Development
The reform also includes provisions to strengthen gender equality and sustainable development among publicly traded corporations and other market participants, marking a significant step towards more socially responsible and conscientious business practices.
The modifications will come into effect immediately, marking a significant change in the dynamics of the securities market and offering new opportunities for diversification and growth in Mexico’s financial sector.
Investment Funds Law
The reform of the Investment Funds Law introduces significant changes that ease the registration and management of funds, aiming to promote greater inclusion in the financial market. Processes for fund registration and updates are streamlined, allowing greater flexibility in their management. These changes mark a significant step towards modernizing the financial system, offering new investment opportunities, and fostering increased participation of diverse entities in Mexico&#8217;s investment fund market.

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## [Agreement by the Ministry of Health Incorporating the Format of the Electronic Certificate of Disability](https://ibarrapg.com/agreement-by-the-ministry-of-health-incorporating-the-format-of-the-electronic-certificate-of-disability/)

The purpose of this note is to update you on the disclosure of the Ministry of Health’s protocol for the Electronic Certificate of Disability. This initiative is aimed at enhancing the recognition and practical support for individuals with disabilities. The certificate represents a significant step in ensuring that the rights and necessities of disabled individuals are formally acknowledged and adequately addressed in various social and commercial settings, promoting a more inclusive and accessible environment.
Legal Foundations and Global Commitments
Article 1 of the Political Constitution of the United Mexican States (Constitución Política de los Estados Unidos Mexicanos), along with the General Law for the Inclusion of Persons with Disabilities (Ley General para la Inclusión de Personas con Discapacidad, “LGIPD”), sets forth that the State and all competent authorities have an obligation to ensure the exercise of human rights for people with disabilities. This includes ensuring their full inclusion in society within a framework of respect and equity.
Furthermore, as the United Mexican States is a signatory to the United Nations Convention on the Rights of Persons with Disabilities, it is committed to protecting and promoting the rights and dignity of individuals with disabilities, with the goal of fostering a globally inclusive society.
In light of these obligations, on July 17th, 2018, a decree was published in the Official Gazette of the Federation (Diario Oficial de la Federación, “DOF”). This decree amended and added provisions to the LGIPD, the General Health Law (Ley General de Salud, “LGS”) and the General Population Law (Ley General de Población). Specifically, a section was added to Article 389 of the LGS addressing the issuance of disability certificates.
The transitory provisions of the aforementioned decree granted the health sector one year to implement an official Mexican Standard for disability certification along with the corresponding issuance of regulations for its implementation.
As per these transitory provisions, on February 2nd, 2024, the Ministry of Health published in the DOF the format for the Electronic Certificate of Disability and the guidelines for its issuance.
Operational Aspects of the Certificate
The Electronic Certificate of Disability is the official, personal and non-transferable document, issued by the corresponding sanitary agency. Said certificate is granted to a person with a disability upon evaluating him or her evaluation based on an integrative biopsychosocial and human rights model. This document is used for epidemiologicaland statistical purposes and for the planning and creation of public policies, among others.
Publication and Current Content
While commercial establishments are not required to recognize the Electronic Certificate of Disability, this extends beyond a legal obligation as it represents a societal commitment to inclusivity, demanding practical measures to guarantee that the rights of individuals with disabilities are upheld.
It implicitly underscores the importance of understanding and meeting the needs of people with disabilities, while being progressively more inclusive and equitable, adopting: i) Universal Designs, which implies the creation of products, environments, programs and services accessible to all people, minimizing the need for adaptations or specialized designs; and ii) promoting participation, understood as the active involvement of people with disabilities in everyday situations and/or activities.
The above is relevant for companies in any industry, as they must exercise extreme caution within their facilities and/or daily activities to avoid any interference with the rights of persons with disabilities as outlined in the LGIPD. Otherwise, they could face complaints and/or lawsuits for disability-based discrimination before the National Council for the Prevention of Discrimination (Consejo Nacional para Prevenir la Discriminación). If these complaints are valid, they could serve as a basis for claiming moral damages.
From a Labor &amp; Employment stance, it is crucial to comply not only with the Official Mexican Standards (Norma Oficial Mexicana, &#8220;NOM”) regarding workplace safety, health, and civil protection, but also with the issuance of the aforementioned certificate, which will result in Verification Units visiting establishments where certified employees work, to ensure and verify the environment in which individuals holding the Electronic Disability Certificate are situated.
Prior to the creation of NOM-039-SSA-2023, from which the Electronic Disability Certificate originates, the Federal Labor Law (Ley Federal del Trabajo, &#8220;LFT”) already included provisions prohibiting discrimination based on disabilities and mandating employers to provide appropriate facilities for the access and development of activities for individuals with disabilities.
This implies that failing to provide adequate facilities while employing an individual with an Electronic Disability Certificate could subject the employer to sanctions imposed by Labor Authorities.

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## [Declaration of Protection of the Geographical Indication “Gabanes de Hueyapan Morelos”](https://ibarrapg.com/declaration-of-protection-of-the-geographical-indication-gabanes-de-hueyapan-morelos/)

The Gabán de Hueyapan Morelos is a warm garment made with sheep&#8217;s wool, whose production processes and cultural factors have their origin in that geographical area. This gives the product certain characteristics and a reputation that is attributed to the area of Hueyapan Morelos.
The process of making gabanes in the municipality of Hueyapan is made up of four main activities: spinning, dyeing, weaving and final production. Two sub-processes stand out in the production: the artisanal processing of wool yarn and dyeing in shades of blue, brown, and black.
The backstrap loom weaving technique, rooted in the preHispanic culture of the region, is distinctive of the Altos de Morelos area, especially in Hueyapan, where the making of woollen garments is emblematic. The coats are distinguished by their unique softness, which reflects the interest of the artisans in not only standing out for their elaboration, but also for their texture and quality.

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## [Judging with a Gender Perspective](https://ibarrapg.com/judging-with-a-gender-perspective/)

In observance of International Women’s Day 2024, the following guidelines have been established by the Mexican Supreme Court of Justice to adjudicate with a gender perspective in trials where discrimination is alleged or where there is gender-based violence.
The Convention on the Elimination of All Forms of Discrimination Against Women was adopted on December 18, 1979, by resolution 34/180 of the General Assembly of the United Nations. This was the first international instrument designed to directly address the needs of women and highlighted the prohibition of discrimination against women in all spheres of life.
This international instrument introduced the gender perspective to prevent discriminatory treatments and practices, which expanded state responsibility to protect women even against acts committed by private individuals, as discrimination against women does not only occur in the state sphere.
States that ratify the Convention must not only condemn all forms of genderbased discrimination but are also compelled to take concrete measures to enshrine gender and sex equality in their supreme texts. They are also obliged to abolish all laws, customs, and practices that result in discriminatory actions against women.
The Convention recognizes the significant role that culture, tradition, religion, customs, and customary practices or any other nature play in restricting the rights of women. Therefore, it also provides for the obligation of States to adopt appropriate measures to eliminate gender stereotypes and practices concerning the roles of men and women arising from models of inferiority of one sex over another, or from gender roles, which are not necessarily defined by sex.
In the Inter-American sphere, there is the Inter-American Convention on the Prevention, Punishment, and Eradication of Violence Against Women, which was adopted on June 9, 1994, in the city of Belém Do Pará in Brazil (hereinafter referred to as the Belém Do Pará Convention) by the Organization of American States. This convention is the specialized regional instrument for the protection of women’s human rights, providing for the obligations to protect women’s rights and non-discrimination in their exercise.
The Belém Do Pará Convention also establishes the commitment of the State parties to adopt without delay all measures—including judicial mechanisms—to ensure the full exercise of women’s human rights in all areas. Article 8 stipulates the duty to adopt specific progressive measures to modify sociocultural patterns and promote education and training of personnel in the administration of justice on issues related to equality between men and women and gender equity.
In the direct amparo review 2655/2013 ruling, the Supreme Court of Justice (First Chamber) determined that, derived from national and international regulations, the human right of women to a life free of violence and discrimination entails the duty of the State to ensure that in any jurisdictional controversy where a situation of violence or discrimination on the grounds of gender is reported, it is taken into account with the aim of making visible whether the situation of violence or gender discrimination affects the way the law is applied to the specific case. Failure to take into account the special conditions that such a situation entails can lead to the validation of discriminatory treatment on the grounds of gender.
This approach allows for the achievement of substantive or factual equality, which is configured as a facet or dimension of the human right to legal equality, derived from Article 1 of the Constitution.
Therefore, jurisdictional authorities are obliged to administer justice with a vision according to gender circumstances and eliminate barriers and preconceived obstacles in legislation regarding the roles of one gender or another, which materially can change the way of perceiving, valuing the facts and circumstances of the case.
That is, the introduction of the gender perspective in legal analysis aims to combat stereotyped and indifferent arguments to achieve the full and effective exercise of the right to equality. If not done, it could condition women’s access to justice by making their particular situation invisible.
What is Judging with a Gender Perspective?
The gender perspective refers to the method of analysis based on the differences assigned between men and women through gender construction; what is appropriate or what is “expected” from each sex. It is, therefore, a methodological tool that serves to analyse the roles that men and women play or are expected to play in political, social, and cultural contexts. The goal of this method is to identify and correct the discrimination that stereotyping generates, especially in norms, policies, and institutional practices.
The gender perspective, therefore, is a category of analysis that:

Allows the visibility of the socially differentiated assignment of roles and tasks based on sex, gender, or sexual orientation;
reveals the differences in opportunities and rights that follow this assignment;
demonstrates the power dynamics stemming from these differences;
addresses the connection between gender issues, race, religion, age, political beliefs, etc.;
challenges the disparate impacts of laws and public policies based on these assignments, differences, and power relations; and
determines when differential treatment is arbitrary and when it is necessary.

To What Extent is the Gender Perspective Applied?
First and foremost, based on the international obligations undertaken by the Mexican state, the constitutional text, and the jurisprudence of the Supreme Court of Justice, it is concluded that judging with a gender perspective is an obligation for all judicial bodies. It is not a matter of want, knowledge, or gracious concession; it is simply a duty that must be fulfilled.
This method must be applied in all cases, regardless of the subject matter. Thus, there are various published rulings in family law matters (divorce, alimony, civil status), criminal law cases (women in detention, homicide), administrative law controversies (beneficiaries of social security institutions’ pensions), constitutional law issues (access to justice, administration of justice, public safety), and so on.
While this tool is not a panacea to prevent situations of injustice, it does represent a method that strengthens the rights of women when they face adverse situations before justice.
Source: SCJN. First Chamber. Recurso de Inconformidad 411/2016 | SCJN. PS. Amparo directo en revisión 2655/2013 | SCJN. PS. Amparo directo en revisión 6181/2016 | SCJN. PS. Amparo directo en revisión 1754/2015 | Protocol for Judging with a Gender Perspective | Inter-American Convention to Prevent, Punish, and Eradicate Violence Against Women (Belém do Pará Convention) | Convention on the Elimination of All Forms of Discrimination against Women | Political Constitution of the United Mexican States.

---
## [Approval of the Mexican Official Standard NOM-006-STPS-2023](https://ibarrapg.com/approval-of-the-mexican-official-standard-nom-006-stps-2023/)

The purpose of this note is to inform you about the recent approval of the Mexican Official Standard NOM-006-STPS-2023, published in the Official Journal of the Federation on March 7th ,2024, which establishes safety measures and health protocols in the workplace.
Objective
The purpose of this NOM is to define the safety and health protections standards in the work environment to minimize the hazards associated with workers engaged in the handling and storage of materials using machinery.
It is essential to implement specific preventive measures, such as proper training in the handling of equipment, constant supervision, the use of personal protective equipment, and regular inspection of machinery. These measures must be applied in accordance with government regulations and current industrial safety standards to ensure a safe and healthy work environment for workers involved in such activities.
Employer´s Main Obligations
Key factors to consider:

Having a specialized system for inspecting and maintaining machinery used in the storage and handling of materials;
Have protocols in place for the installation, operation, inspection, and maintenance of machinery used in material handling, as well as for responding to emergencies during use; and
Provide employees with the necessary personal protective equipment for storage and handling of materials with machinery, according to the risks involved.

Please follow updates related to this reform proposal.

---
## [Guidelines for Strengthening the Territorial System to Resist, Adapt, and Recover from Threats of Natural Origin and Climate Change Through Territorial Planning](https://ibarrapg.com/guidelines-for-strengthening-the-territorial-system-to-resist-adapt-and-recover-from-threats-of-natural-origin-and-climate-change-through-territorial-planning/)

On March 6th, 2024, the Mexican Standard NOM-003-SEDATU-2023 was published in the Federal Official Gazette, which establishes guidelines for strengthening the territorial system to resist, adapt, and recover from threats of natural origin and climate change through territorial planning (&#8220;NOM&#8220;).
Objective
The purpose of this NOM is to strengthen the territorial system to resist, adapt, and recover from threats of natural origin and climate change, under a socio-ecosystemic approach through the application of guidelines in the preparation or updating of territorial planning and urban development plans and programs.
It is directed towards and applicable to the federal government, the governments of the federal entities, municipalities and territorial demarcations, as well as those applicable to the regional and metropolitan context. Its application is in the processes of preparation or updating of the following territorial planning and urban development plans and programs: i) state territorial planning and Urban Development programs; ii) programs for metropolitan areas or conurbations; iii) municipal urban development plans or programs, and their derivatives, such as those for Population Centers, partial plans, sectoral plans, simplified planning schemes, and rural service center schemes; as well as iv) Regional Territorial Planning Programs.
Guidelines
The guidelines for strengthening the territorial system complement and reinforce the content of territorial planning and urban development plans and programs to resist, adapt, and recover, directly or indirectly, from threats of natural origin and Climate Change.
The guidelines are organized by scale:

Regional;
State;
Metropolitan; and
Municipal.

Each planning scale consists of five territorial subsystems: i) environmental; ii) social; iii) cultural; iv) economic; and v) governance.
Conformity Assessment Procedure
The NOM states that there is a Conformity Assessment Procedure (&#8220;CAP&#8220;), which assesses the conformity of territorial planning and urban development plans and programs that, in their preparation or updating process, by the federal government, the governments of the federal entities, municipalities, and territorial demarcations, as well as those applicable to the regional and metropolitan context within the scope of their respective attributions and territorial circumscriptions, comply with the requirement to integrate the guidelines for strengthening the territorial system.
The CAP evaluation will be carried out by the Ministry of Agrarian, Territorial, and Urban Development in its capacity as the standardizing authority through the General Directorate of Territorial Planning. It will be responsible for verifying compliance with this NOM, which establishes guidelines for strengthening the territorial system to resist, adapt, and recover from threats of natural origin and climate change through territorial planning.

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## [Changes to Canada’s Electronic Travel Authorization (eTA) and Visitor Visa Requirements for Mexican Citizens](https://ibarrapg.com/changes-to-canadas-electronic-travel-authorization-eta-and-visitor-visa-requirements-for-mexican-citizens/)

Effective February 29th, 2024, it is of the utmost importance for Mexican citizens planning to travel to Canada to be aware of and adhere to the new eTA and Visitor visa requirements.
It is important to note that Visitors must now meet new requirements to obtain an electronic travel authorization (eTA), even if they had an eTA or applied for one before February 29th, 2024. A previous travel reservation or a valid eTA does not guarantee a new eTA or visa approval.
Visitors are considered Temporary Residents who do not have a valid work or study permit, such as tourists, students with a study period of less than six months, or business Visitors.
To travel to Canada, Visitors must:

Apply for and obtain an eTA according to the new rules, or
Apply for and obtain a Visitor visa.

It is crucial to note that even if Visitors are eligible for an eTA, their family members may still require a visa.
Visitors can apply for an eTA if they meet all of the following three requirements:

Utilize a valid Mexican passport to fly to Canada or transit through a Canadian airport to another destination.
Being visiting Canada for a short period (usually for stays of up to six months).
Have had a Canadian Visitor Visa (temporary resident visa) in the past ten years or currently have a valid US non-immigrant visa.

The eTA is only valid for air travel; even if the Visitor is eligible for an eTA, a Visitor visa will be mandatory if they travel to Canada by car, bus, train, or boat, including on a cruise (even if they do not disembark).
When flying to Canada, Visitors must:

Travel with the same passport used to apply for the eTA.
If a new passport was obtained after applying for an eTA, then must apply for a new eTA using the new passport.
If applicable, travel with the passport containing the work or study permit.

The cost of a visa is 100 Canadian dollars, plus additional fees for biometric data collection. Most visas allow multiple entries and are valid for up to 10 years. Processing times vary, and urgent requests are not guaranteed.

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## [Amendment and Addition of Sundry Provisions to the Federal District Tourism Law (Now Mexico City)](https://ibarrapg.com/amendment-and-addition-of-sundry-provisions-to-the-federal-district-tourism-law-now-mexico-city/)

The purpose of this notice is to inform you about the recent approval of the decree amending the denomination, as well the reform and addition of various provisions to the Federal District Tourism Law (Ley de Turismo del Distrito Federal now Mexico City, the “Reform”) published in the Official Gazette of Mexico City on April 4th, 2024.
Objective
The objective of the Reform is to establish a regulatory framework that provides certainty and legal security to users and service providers of various digital platforms that offer accommodation services, given their sustained and significant growth in recent years.
The Reform arises due to the dissemination and growth of various occasional tourist accommodation platforms (such as Airbnb, Couchsurfing, Flipkey, among others) which currently do not require any permits for their operation. Conversely, hotels currently require compliance with 44 permits from 7 different government agencies. Therefore, the purpose of the Reform is to promote greater equity between digital accommodation platforms and hotels.
While the hospitality industry has many existing requirements, the implementation of the Reform seeks to close the equity gap by imposing additional requirements on the digital accommodation industry. These requirements are designed to ensure the safety and quality of service for guests, as well as to regulate competition.
It is important to note that the more regulated digital accommodation platforms are, the more security guests shall have, the better the quality of service that can be guaranteed; in addition to avoiding abusive charges and tax evasion, among other benefits.
The Reform foresees the creation of a Host Registry and a Technological Platforms Registry (the “Registries”). The Registries will encompass: i) applications or apps; ii) websites; and iii) social media platforms. The Mexico City Ministry of Tourism will be the responsible authority for operating and administering such Registries, and in case of any infraction, they shall be penalized pursuant to the Administrative Procedure Law of Mexico City (Ley de Procedimientos Administrativo de la Ciudad de México).
Primary Obligations of Hosts
As key factors and obligations to consider, hosts must:

Register in the Host Registry of Mexico City;
Register residential properties made available to tourists; and
Provide to the Mexico City’s Ministry of Tourism, twice a year during the months of January and July, a report detailing the number of times the properties have been occupied, the total number of nights they have been occupied, and in the event of providing false information, it shall be grounds for removal from the Host Registry.

Primary Obligations of Technological Platforms (through their legal representative)
In addition, under the Reform, the technological platforms shall:

Request from the Hosts the certificate and registration number issued by the Mexico City’s Ministry of Tourism upon enrollment in the Host Registry as an essential requirement to offer the properties;
Join the Technological Platforms Registry and keep their registration valid, which shall have a duration of 2 (two) years and must be renewed 30 (thirty) days prior to its expiration;
Provide the Mexico City’s Ministry of Tourism semi-annually, in the months of January and July, a report detailing the number of times the properties have been occupied, the number of nights occupied during the reporting period, as well as the number of complaints received. In the event of providing false information or failing to submit the documents, it shall be grounds for removal from the Technological Platforms Registry.

The purpose of the Registries is to identify residential properties where the service of occasional tourist lodging is provided and to maintain a reliable database that enables authorities to monitor the proper functioning of the service platform, as well as the payment of corresponding contributions.
Likewise, users of digital accommodation platforms will benefit as they must be informed about their rights and responsibilities when utilizing said platforms. Similarly, authorities must work in concert to ensure the effective implementation of the Reform.

---
## [Significant Amendment to the General Law of Negotiable Instruments and Credit Transactions and the General Law on Credit Auxiliary Organizations and Activities](https://ibarrapg.com/significant-amendment-to-the-general-law-of-negotiable-instruments-and-credit-transactions-and-the-general-law-on-credit-auxiliary-organizations-and-activities/)

On March 26th, 2024, a decree was published in the Federal Official Gazette with which several provisions of the General Law of Negotiable Instruments and Credit Transactions (“LGTOC”, by its acronym in Spanish) and the General Law on Credit Auxiliary Organizations and Activities (“LGOAAC”, by its acronym in Spanish) were amended, supplemented and derogated.
This amendment became effective on March 27th, 2024.
Main Objectives of the Amendment
I. Amendment to the LGTOC.
In general terms, the following are the most relevant points of the amendment to the LGTOC:
a) Pursuant to the amendment to Article 5 of the LGTOC, negotiable instruments are those documents that are necessary for exercising the literal right set forth therein, regardless of whether they are issued by written or electronic means.
b) Negotiable instruments may be issued in electronic, optical or any other technology through an information system used to generate, transmit, receive, deliver or otherwise process data messages, in terms of Article 89 of the Code of Commerce.
c) The addition of Article 5 bis of the LGTOC sets forth that, when the LGTOC or another legal provision indicates or requires that the transactions it regulates be in writing, such requirement shall be deemed fulfilled concerning a negotiable instrument issued in electronic or optical media or by any other technology, when it is expressly permitted by the LGTOC, provided that the instrument preserves its integrity and remains accessible (which shall be presumed when it can be consulted in the corresponding information system).
II. Amendment to the LGOAAC.
In general terms, the following are the most relevant points of the amendment to the LGOAAC:
a) General depository warehouses, which are exclusively responsible for issuing certificates of deposit, must do so through a cryptographic system that meets minimum security standards to ensure confidentiality, availability and integrity of information as well as prevention of fraud and cyber-attacks (for which the National Banking and Securities Commission will issue general rules to determine the requirements and characteristics that must be met for the issuance of certificates of deposit).
b) The Sole Registry of Certificates, Warehouses and Goods (“RUCAM”, by its acronym in Spanish) will enable interconnection with cryptographic systems that meet technical and security requirements, through which certificates of deposit are issued.
It is important to take into consideration that the Federal Executive and the National Banking and Securities Commission will have a term of 180 (one hundred and eighty) business days from the effective date of the decree to adjust any regulatory provision requiring updating in accordance with the content of the amendment.
Likewise, the general deposit warehouses must adjust their operations for the issuance of electronic certificates of deposit no later than 18 (eighteen) months after the date of entry into force of the decree.

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Ibarra, del Paso, y Gallego, S.C. is committed to ensuring digital accessibility for people with disabilities. We are continually improving the user experience for everyone and applying the relevant accessibility standards.


Conformance status


The Web Content Accessibility Guidelines (WCAG) defines requirements for designers and developers to improve accessibility for people with disabilities. It defines three levels of conformance: Level A, Level AA, and Level AAA.


Ibarra, del Paso, y Gallego, S.C. is making constant efforts to improve the accessibility of its site and services in the belief that it is our collective moral obligation to allow seamless, accessible, and unhindered use for those of us with disabilities.


We aim to make all pages and content on https://www.ibarrapg.com/ accessible, but some content may not yet fully meet the highest accessibility standards. This could be due to challenges in identifying the most suitable technological solution.


We may revise this Statement periodically to reflect improvements or changes to our accessibility practices.


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This statement was created on 29/9/2025.

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## [Carlos Ibarra](https://ibarrapg.com/lawyers/carlos-ibarra/)


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## [Lucía Olvera](https://ibarrapg.com/lawyers/lucia-olvera/)

Lucía is a Law Clerk at Ibarra Gallego, with experience in Intellectual Property.
Profile
Since the beginning of her professional career, Lucía has developed solid subject matter experience, particularly in matters related to litigation and trademark registration.
Professional Background

2023, Lucía worked as a Law Clerk at Legarreta y Asociados, where she provided support in trademark searches and analysis, as well as in the preparation of trademark registration applications and declarations of use for trademarks, slogans and trade names, among others.
2024, she worked at Basham, Ringe y Correa, where she gained experience in drafting nullity claims, answers, and amparo filings. She also assisted in monitoring cases before the IMPI, SEPI, and INDAUTOR.

Academic Background

Universidad Nacional Autónoma de México: Law Degree (J.D./LL.B. equivalent) (ongoing).
2025, Research stays at Complutense University of Madrid in Spain: Research project “MASC and IP: A comparative study between Mexico and Spain”.
Winner of the AMPPI 2025 research competition “Research Project.”

Languages
Lucía is a native speaker of Spanish and fluent in English.

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## [Andrés López](https://ibarrapg.com/lawyers/andres-lopez/)

Andrés is a Law Clerk at Ibarra Gallego, with experience in Litigation and Dispute Resolution.
Profile
Andrés was part of the Firm’s 2025 Summer Internship Program, where he demonstrated commitment, responsibility, and professionalism, which ultimately resulted in his selection to continue his professional development with the Firm.
Professional Background
Before joining the Firm, Andrés held positions such as:

2024, he began his professional career as an Independent Law Clerk, supporting the drafting of legal documents, advising clients, handling procedures in Mexico City and the State of Mexico, following up on cases, and managing files.

Academic Background

Universidad Iberoamericana: Law Degree (J.D./LL.B. equivalent) (ongoing).
CONDUSEF: Certification in Financial Education.

Languages
Andrés is a native speaker of Spanish and fluent in English. He has basic knowledge of French and Mandarin.

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## [Ana Bartning](https://ibarrapg.com/lawyers/ana-bartning/)

Ana is a Law Clerk at Ibarra Gallego, with experience in Real Estate.
Profile
Ana recently began her professional career in the legal field. She stands out for her commitment and professionalism in every task she undertakes.
She participates in prestigious national competitions related to human rights and public policies matters; she is currently a member of both, the Board of Directors of Universidad Iberoamericana’s feminist committee and Vice President of the Law Students’ Association of the Universidad Iberoamericana in Mexico City.
Professional Background

Ana is currently developing her career as a Law Clerk at Ibarra Gallego, with a primary focus on assisting the Real Estate practice.

Academic Background

Law Degree (J.D./LL.B. equivalent): Universidad Iberoamericana (ongoing).

Languages
Ana is a native speaker of Spanish, fluent in English, and has basic knowledge of Italian.

---
## [Waded Mobarak](https://ibarrapg.com/lawyers/waded-mobarak/)

Waded is an Associate at Ibarra Gallego, with experience and practice focused on corporate transactions.
Profile
Waded has more than 10 years of experience advising national and international clients on mergers and acquisitions, project financing, and cross-border transactions. Her practice has focused primarily on energy, infrastructure, and regulated industries sectors, with a particular emphasis on complex transactions requiring multi-jurisdictional coordination.
Throughout her career, she has developed experience in both law firms and top-tier legal practices, as well as in-house positions, which has provided her with a comprehensive understanding of operations from the perspective of both external counsel and the client. She has been actively involved in due diligence processes, contractual negotiation and structuring, corporate governance, cross-border corporate restructurings, and regulatory compliance.
Professional Background

2016, Waded worked as Legal Counsel in the International Port Projects area in ITM.
2019, she served as Legal Counsel at Saavi Energía, where she coordinated cross-border corporate restructurings and project finance purposes.
2023, she worked at Mijares, Angoitia, Cortes y Fuentes, S.C. as an Associate in the Energy and Infrastructure practice.
2025, she worked as an Associate at CMS Woodhouse Lorente Ludlow, S.C., where she supervised the acquisition, operation, and enhancement of energy and infrastructure projects, among others.

Academic Background

2017, she obtained her Law Degree (J.D. equivalent) from Universidad Anáhuac (Cancun, Mexico).
2023, she obtained a Master’s Degree in Law (LL.M.) from Northwestern Pritzker School of Law (Chicago, Illinois).

Languages
Waded is a native-level Spanish speaker and fluent in English.

---
## [Joceline Juárez](https://ibarrapg.com/lawyers/joceline-juarez/)

Joceline is an Associate at Ibarra Gallego, with experience in Intellectual Property, Real Estate and Infrastructure.
Profile
Joceline is part of the Real Estate and Infrastructure team at our firm.
In 2019 she won the National Intercollegiate Political Debate Competition at Universidad Anáhuac México, where she studied law.
Professional Background

2020, before joining our team, she worked at Red Jóvenes X México.

Academic Background

2025, she obtained her Law Degree (J.D./LL.B. equivalent) from Universidad Anáhuac México, Campus Norte.

Languages
Joceline speaks Spanish, is fluent in English, and has knowledge of German.

---
## [Cristina Flores](https://ibarrapg.com/lawyers/cristina-flores/)

Cristina is an Associate at Ibarra Gallego, specializing in Tax Law.
Profile
Cristina has distinguished herself for her professionalism and her ability to deliver effective, solution-oriented advisory.
With more than six years of experience, she has managed issues related to tax and international law in the public and private sectors, and assisted in matters relating to international politics and strategic planning.
Professional Background
Before joining the Firm, Cristina held positions such as:

2018, she began her career at Zebra Technologies Enterprise de México, S. de R.L. de C.V., as Senior Representative for Customer and Partner Services in Latin America, participating in contract management, Incoterms, quotes, reports, billing, and import transactions.
2021-2023, she joined the Tax Administration Service as Deputy Administrator of International Exchange of Information, reviewing transnational tax planning, coordinating OECD evaluations, applying international treaties, and working with foreign tax administrations.
2023-2025, she became Senior of International Taxation at Ernst &amp; Young (EY), advising on transnational tax planning, international tax compliance, mergers &amp; acquisitions, restructurings, foreign payments, and application of international treaties.

Academic Background

2018, she obtained a Bachelor’s Degree in International Relations Universidad La Salle.
2021, at the Tax Administration Service, she completed a Course on the Tax Regime for Derivative Financial Transactions.
2022, at the Tax Administration Service, she completed a Course on Crypto Assets and the “Gig and Sharing” Economy.
2023, she obtained his Law Degree (J.D./LL.B. equivalent) from Universidad Latinoamericana.
2023, at the Organization for Economic Cooperation, she completed a Course on Basic Concepts of Transfer Pricing.
2024, she obtained a Master’s Degree in Tax Law from Universidad Autónoma de México.

Languages
Cristina is a native speaker of Spanish, fluent in English, and has basic knowledge of French and Russian.

---
## [Ana Hurtado](https://ibarrapg.com/lawyers/ana-hurtado/)

Ana is an Allied Associate at Ibarra Gallego, specializing in Administrative and Regulatory Law.
Profile
Ana has developed an extensive professional career throughout her career as a lawyer in our country, demonstrating deep knowledge in various areas and providing effective solutions that respond to the interests of our clients.
Professional Background
She began her career as a Law Clerk in the Civil and Commercial Litigation area at Martínez de Velasco, Ramírez-Gómez y Asociados, S.C. Later, she continued her formation as lawyer at other renowned firms such as Goodrich, Riquelme y Asociados, S.C. and Basham, Ringe y Correa, S.C., where she provided support to the areas of Intellectual Property Litigation and Administrative Law, respectively.
She specializes in providing advice on Administrative, Regulatory and Constitutional Law, in matters such as money laundering prevention, health law, consumer protection, urban development, procurement with public sector entities, concessions of public domain assets, among others.
Ana’s experience also includes advising on administrative procedures before various governmental institutions, such as Ministries, Autonomous Constitutional Organisms, Decentralized Organizations, municipal, state and federal authorities.
Her knowledge and professionalism have also led her to participate in Administrative and Constitutional litigation matters in defense of acts of authority, omissions and general rules that violate the legal sphere of individuals, before the Federal Court of Administrative Justice, District Courts, Collegiate Circuit Courts and the Supreme Court of Justice of the Nation.
Academic Background

2023, she obtained her Law Degree from Universidad Panamericana.
2024, she holds a specialization in Amparo Law granted by Universidad Panamericana.

Lanuages
Ana is a Spanish native speaker and she is fluent in English.

---
## [Rogelio Flores](https://ibarrapg.com/lawyers/rogelio-flores/)

Rogelio is an Associate at Ibarra Gallego, specializing in Civil and Commercial Litigation.
Profile
Rogelio has experience advising domestic and international clients in Civil and Commercial Litigation matters. His expertise encompasses contract drafting, analysis, and negotiation, and related comprehensive litigation.
Professional Background
Before joining the Firm, Rogelio held positions such as:

2014, he began his career at Flores Toledano y Rullán Abascal, S.C., where he advanced to Senior Attorney managing court procedures from filing to enforcement.
2020, he joined IEG Abogados, S.C. as Senior Attorney, focusing on civil and commercial proceedings, including pleadings, lawsuits, and agreements.
2022, he became an Associate at Bucio, Poo y Rousse, S.C., heading the Civil and Commercial Litigation practice and leading dispute prevention and resolution strategies.

Academic Background

2017, he obtained his Law Degree (J.D./LL.B. equivalent) from Universidad La Salle.

Languages
Rogelio is a native speaker of Spanish and fluent in English.

---
## [Ricardo Rey](https://ibarrapg.com/lawyers/ricardo-rey/)

Ricardo is an Associate at Ibarra Gallego, specializing in Corporate and Commercial Law, M&amp;A, Data Protection, and Foreign Investment, with particular focus on the automotive and logistics sectors.
Profile
Ricardo has experience advising both domestic and international clients, he has assisted companies in establishing operations in Mexico and in cross-border transactions.
Ricardo has participated in complex M&amp;A and joint ventures across various industries such as automotive, logistics, manufacturing, textile, and real estate.
He also provides strategic guidance in drafting, reviewing, and negotiating contractual legal documents, ensuring that clients receive practical, business-oriented solutions tailored to their specific needs.
Professional Background
Before joining the Firm, Ricardo held positions such as:

Corporate and Commercial Lawyer at Stellantis, where he was involved in M&amp;A, corporate restructurings, real estate transactions, and personal data protection, among others.
Associate at a law firm, focusing his practice on corporate law, M&amp;A, real estate, and personal data protection and privacy.
Early in his career, he worked at a firm specializing in tax advisory and litigation.

Academic Background

He obtained his Law Degree (J.D./LL.B. equivalent) from Universidad Anáhuac México, Campus Norte.

Award for Excellence Performance (EGEL).
Thesis: “Analysis of the Processing of Personal Data in the Manufacturing Industry; Interrelation with Third-Party Marketers; Transfers, Transmissions, and International Regulations Involved.”


Languages
Ricardo is a native speaker of Spanish, and fluent in English.

---
## [Samuel A. Gutiérrez](https://ibarrapg.com/lawyers/samuel-a-gutierrez/)

Samuel is an Associate at Ibarra Gallego, specializing in Corporate and Commercial law, Mergers &amp; Acquisitions, Real Estate and Hospitality, Banking, Finance &amp; Capital Markets.
Profile
Samuel A. Gutiérrez has more than 6 years of experience as a lawyer in Mexico, with a focus on domestic and international transactions, including, but not limited to: mergers and acquisitions; company incorporation and organization; public bidding procedures; drafting and negotiating financing agreements; authorizations for financial entities, and real estate transactions, among others.
Professional Background

Prior to joining Ibarra Gallego, Samuel was an Associate of prestigious international and local law firms in Mexico City.
He is currently part of our Corporate and Commercial, Mergers &amp; Acquisitions, Real Estate and Hospitality, Banking, Finance, and Capital Markets teams.

Academic Background

2019, he obtained his Law Degree (J.D./LL.B. equivalent) from Universidad La Salle.
2023, he obtained a Master’s Degree in Financial Law Institutions from Universidad Panamericana.

Affiliations
Samuel A. Gutiérrez actively participates in the Mexico-Panama Chamber of Commerce, the only active chamber between the two countries.
Languages
Samuel is a native speaker of Spanish and fluent in English.

---
## [José Mejía](https://ibarrapg.com/lawyers/jose-mejia/)

José is an Associate at Ibarra Gallego, with expertise in Real Estate and Corporate Law.
Profile
José has demonstrated a strong commitment to excellence. His experience includes advising domestic and international clients on real estate transactions and structuring corporate deals, where he delivers effective and tailored solutions to meet each client’s specific needs.
Professional Background
Before joining the firm, José held the following positions:

2015, José began his career as a Summer Intern at Ritch, Mueller, Heather and Nicolau, S.C.
2019, he joined Mijares, Angoitia, Cortés y Fuentes, S.C. as a Law Clerk.

Academic Background

2020, he obtained his Law Degree (J.D./LL.B. equivalent) from Universidad Iberoamericana.

Languages
José is a native speaker of Spanish and fluent in English.

---
## [Margarita Ortiz](https://ibarrapg.com/lawyers/margarita-ortiz/)

Margarita is an Associate at Ibarra Gallego, specializing in Immigration Law.
Profile
Margarita is a legal advisor in administrative and immigration matters. She has more than 20 years of professional practice, with extensive knowledge in the preparation of documents, filing remedies and addressing requirements related to such matters.
She remains up to date on relevant legislative issues and conducts continuous analysis to prevent potential contingencies, maintaining close communication with clients on legal changes and their potential implications. Margarita also designs preventive strategies to ensure compliance with legal requirements.
Professional Background

2006, Margarita worked as a Law Clerk at Valdés, Hori y Mancebo, S.C.
2008, she joined Arellano, Rincón Abogados, S.C. as a Junior Lawyer.
2009, before joining the Firm, she served as Senior Associate at Basham, Ringe &amp; Correa, S.C., where she oversaw the Immigration practice.

Academic Background

She obtained her Law Degree (J.D./LL.B. equivalent) at Universidad Tecnológica de México.
She completed a Certification in Legal Text Translation at Escuela Libre de Derecho.
She completed a Certification in Immigration and Human Rights: Multidisciplinary Approaches at Universidad Nacional Autónoma de México.
She completed a Certification in Compliance at Universidad Panamericana, in coordination with the Mexican Stock Exchange.
She completed a Certification in Corporate Development at Universidad Anáhuac.

Affiliations

Asociación Nacional de Abogados de Empresa.
International Bar Association.
American Bar Association.
CREW Network – Mexico Chapter.

Languages
Margarita is a native speaker of Spanish, fluent in English and has basic knowledge of French.

---
## [Yvonne Amaya](https://ibarrapg.com/lawyers/yvonne-amaya/)

Yvonne is an Associate at Ibarra Gallego, specializing in Intellectual Property and Administrative Litigation.
Profile
Since the start of her professional career, Yvonne has developed her experience as an attorney focusing on the protection of intellectual property rights, representing domestic and international clients in trademarks, patents, copyright, domain names, and disputes relating to such matters.
Professional Background

2014, Yvonne worked as a Law Clerk at Figueroa y Asociados, a firm specializing in civil litigation, where she later became an Associate.
She is currently part of the Firm, with extensive experience in handling and prosecuting matters related to intellectual property and administrative litigation in Mexican courts.

Academic Background

2017, she obtained her Law Degree (J.D./LL.B. equivalent) at Universidad Nacional Autónoma de México.
She is currently pursuing a Master’s in Intellectual Property at Universidad Panamericana.

Languages
Yvonne is a native speaker of Spanish and fluent in English.

---
## [Patrick Stockdale](https://ibarrapg.com/lawyers/patrick-stockdale/)

Patrick is Lead Associate in the Banking, Finance, and Capital Markets practice and an Associate in the Firm’s Mergers &amp; Acquisitions (M&amp;A) and Real Estate practice groups.
Profile
He has over 10 years of professional experience, specializing in complex domestic and cross-border transactions, including public offerings on the Mexican Stock Exchange (BMV) and the Institutional Stock Exchange (BIVA). His practice encompasses corporate governance, structuring, debt refinancing and reorganization, leasing, securitizations, factoring, financial guarantees, mergers and acquisitions, company incorporation and reorganization, and comprehensive legal advice on financial and regulatory matters.
He has advised investment advisors in Mexico on regulatory authorization processes before financial authorities, and on their day-to-day operations and ongoing compliance obligations. He has also participated in the incorporation and regulatory approval of Mexican banking institutions, and in the authorization, registration, and operational compliance of representative offices of foreign banks before the National Banking and Securities Commission (CNBV) and other relevant Mexican authorities.
Patrick is recognized for his deep technical knowledge, strategic approach, meticulous attention to detail, and ability to identify practical, business-oriented solutions within complex financial structures.
Professional Background
Prior to joining the Firm, Patrick worked at the following renowned institutions:

Chevez Ruiz Zamarripa (2011–2014): Attorney focused on transfer pricing.
S&amp;P Global Ratings (2014–2017): Credit rating analyst and in-house legal counsel in the Infrastructure and Project Finance team.
Basham, Ringe y Correa, S.C. (2017–2022): Associate in the Banking and Finance practice group.

Academic Background

2017, he obtained his Law Degree (J.D./LL.B. equivalent) from Universidad Anáhuac and Universidad del Valle de México.
To supplement his law degree, at Universidad Anáhuac, he completed a Certificationin Mexican REITs (FIBRAs).

Publications
Patrick is a contributing author in specialized legal publications, including:

Real Estate M&amp;A and Private Equity Review 2023 (Mexico Chapter).
Chambers &amp; Partners Global Practice Guide – Private Equity (2019, 2020 and 2021 editions).
Global Legal Insights Guide on Blockchain &amp; Cryptocurrency Regulation (2020).
Chambers &amp; Partners Global Practice Guide – Real Estate Litigation.

Languages
Patrick is a native speaker of both Spanish and English.

---
## [Luis Leuchter](https://ibarrapg.com/lawyers/luis-leuchter/)

Luis is an Associate at Ibarra Gallego, specializing in Real Estate Law.
Profile
Luis is a leading attorney with over ten years of experience in real estate, infrastructure, and energy transactions. Throughout his professional career, he has advised both domestic and foreign companies, facilitating the acquisition and implementation of major projects in these sectors in Mexico.
His ability to adapt to the rapidly changing market and his commitment to legal excellence have earned him the respect and trust of his clients and colleagues.
Professional Background

Before joining the Firm, Luis worked at Dentons López Velarde, S.C. (2018–2019), where he provided consulting services and participated in negotiations with multinational companies for the acquisition of energy projects in Mexico.
He later worked at Techint México, S.A. de C.V. (2020–2021), actively participating in negotiations for the execution of infrastructure contracts, including EPC (Engineering, Procurement, and Construction), operations and maintenance (O&amp;M), and other commercial contracts.
Some of the significant matters and transactions which Luis has advised and represented various companies, include the following:


CC Norte III (Ciudad Juárez): He participated in the negotiation and closure for the completion of construction and operation of the combined cycle plant known as CC Norte III in Ciudad Juárez, Chihuahua.
ATCO Pipelines: He provided counsel in the preparation and negotiation of right-of-way agreements for the construction and operation of a gas pipeline in Tula, Hidalgo.
Tesla: He provided counsel in the preparation and negotiation of the acquisition of various properties for Tesla’s plant in Monterrey.


Academic Background

2014, at Universidad Anáhuac México, he obtained his Law Degree (J.D./LL.B. equivalent).
2016, at Escuela Libre de Derecho, he completed a Certification in Energy Law.

Languages
Luis is a native speaker of Spanish and fluent in English.

---
## [Ximena Puente](https://ibarrapg.com/lawyers/ximena-puente/)

Ximena is Allied Counsel at Ibarra Gallego, with experience in data protection and transparency.
Profile
PhD in Law with more than twenty years of experience in public affairs, personal data protection, transparency, digital innovation and artificial intelligence. Specialist in multisector regulation and in engagement strategies with administrative authorities and legislative bodies in Mexico.
Professional Background
Widely recognized as a leading figure in the consolidation of Mexico’s legal framework on access to information, Ximena led the transition from the IFAI to the INAI as Chair Commissioner, strengthening its constitutional autonomy and overseeing the implementation of the National Transparency Platform—an unprecedented technological benchmark in Latin America.
As an independent Federal Congresswoman during the LXIV Legislature (2018–2021), Ximena advanced a legislative agenda focused on digital rights, gender equality and civic education, securing the approval of nine initiatives. Notably, she promoted the mandatory inclusion of transparency, access to information and data protection content in basic education curricula. Her parliamentary productivity ranked among the highest of that legislative period.
She has represented Mexico in global data protection forums, served as President of the Ibero-American Data Protection Network (RIPD) and is a member of the World Bank’s Data Privacy Review Panel, whose decisions are binding for 189 countries.
Teaching, Publications, and Speaking Engagements
Ximena has completed research fellowships at the Max Planck Institute (Germany) and the University of Quebec (Canada) and participated in the U.S. Department of State’s International Visitor Leadership Program. She is currently a professor of Personal Data Protection and Digital Rights at Universidad Iberoamericana.
She is the author and co-author of more than 25 books and has been recognized by Forbes as one of Mexico’s 100 Most Powerful Women in two consecutive years, as well as one of the 50 individuals who transformed Mexico.
Academic Background

1995, at Universidad de Colima, she obtained her Law Degree (J.D./LL.B. equivalent).
2000, at Universidad de Navarra, she obtained a Master’s Degree in Legal Sciences.
2004, at Universidad de Guadalajara, she obtained her PhD in Law.

Languages
Ximena is a native-level Spanish speaker and fluent in English.

---
## [Jorge Escobedo](https://ibarrapg.com/lawyers/jorge-escobedo/)

Jorge is Allied Counsel at Ibarra Gallego, where he specializes in Government Procurement, Infrastructure, and Energy.
Profile
Jorge is a distinguished lawyer with 20 years of experience in legal and regulatory consultancy. He specializes in energy, bidding processes, oil, gas and electricity, as well as infrastructure and corporate contractual law.
Professional Background
In the private sector, he served as a Senior Associate at Basham, Ringe y Correa, S.C., in the corporate, energy, and infrastructure practice areas, where he advised national and international clients on transactional matters. His ability to manage complex legal and regulatory transactions has been key to his clients&#8217; success.
In the public sector, he worked in the General Legal Directorate of the Ministry of Environment and Natural Resources and in the Legal Vice-Presidency of the National Commission for the Protection and Defense of Users of Financial Services (CONDUSEF). Additionally, he played a crucial role as a legislative advisor in the Executive Coordination of the General Directorate of Petróleos Mexicanos (PEMEX), managing the relations between PEMEX and the Chambers of the Congress of the Union (House of Representatives and Senate) and local legislatures.
Jorge is known for his profound knowledge of the energy sector and his ability to offer strategic and effective solutions in a complex legal and regulatory environment. His experience in both the private and public sectors allows him to provide a comprehensive and valuable perspective to his clients, ensuring compliance and success in their projects.
Academic Background

2002, he obtained his Law Degree (J.D./LLB Equivalent) from Universidad Anáhuac.
2012, he obtained his Master&#8217;s in Government and Public Policy from Universidad Panamericana.
He complemented his experience with a certification in Lobbying and Political Negotiation from Universidad Iberoamericana.
He obtained a Certification in Contractual Law from ITAM.

Languages
Jorge is a native speaker of Spanish and is fluent in English.

---
## [Rodolfo Barreda](https://ibarrapg.com/lawyers/rodolfo-barreda/)

Rodolfo is Allied Counsel at Ibarra Gallego, where he specializes in Environmental, Life Sciences, and Regulatory Law.
Profile
Rodolfo is a distinguished lawyer with 35 years of experience in litigation and legal consultancy. His career covers Civil, Criminal, Administrative, Constitutional Law and a specialization in Amparo. He is a prominent figure in the legal field, known for his dedication, deep knowledge, and ability to provide strategic and effective legal solutions in a dynamic and challenging legal environment.
Professional Background
Throughout his career, Rodolfo has demonstrated excellence in managing administrative disputes and institutional controversies.
He has represented clients in industries such as automotive, pharmaceutical, mining, insurance, real estate, environmental, life sciences and agrarian law. Rodolfo has advised clients on complex regulatory and legal issues in the oil, renewable energy, and wind energy sectors.
Rodolfo has served as a Partner at Bufete Gastélum, leading the litigation, administrative and regulatory law practice, he did the same at Basham, Ringe y Correa, S.C. He is also a professor of Agrarian Law at Universidad Anáhuac.
He is a member of the Mexican Bar Association and of “El Ilustre y Nacional Colegio de Abogados de México”, this demonstrates his commitment to professional excellence. He also contributes to legal research as a co-author of various articles, including “Airport Privatization in Mexico – Legal Framework for the Opening of Private Investment in Our Country.”
Academic Background

Rodolfo obtained his Law degree (J.D./LLB Equivalent) from Universidad Nacional Autónoma de México.
He obtained a Master’s Degree in Constitutional Law and Human Rights from Universidad Panamericana.

Languages
Rodolfo is a native speaker of Spanish and is fluent in English.

---
## [Alfonso Pulido](https://ibarrapg.com/lawyers/alfonso-pulido/)

Alfonso is a Partner at Ibarra Gallego, where he specializes in Real Estate.
Profile
Alfonso has over 15 years of experience in Real Estate transactions.
He has established himself as a trusted advisor in the market and has represented domestic and international clients, including Foreign Public Pension Funds, Private Equity Funds and FIBRAS (Mexican REITs) in the acquisition of commercial real estate portfolios. Some of these acquisitions have been among the most relevant transactions in Mexico and Latin America in the past few years.
Alfonso was recognized as “Real Estate Rising Star of the Year” at the Legal 500 Mexico Awards 2024. This reflects his dedication and commitment to excellence.
Professional Background
Before joining the Firm, Alfonso worked for over 10 years at Creel, García-Cuellar, Aiza y Enríquez S.C., in the Real Estate practice. Previously, he worked as in-house counsel at Planigrupo and Grupo GDI.
Teaching, Publications, and Speaking Engagements
Alfonso collaborates on the Merger and Acquisitions Mexico Chapter, Country Comparative Guide 2025 by Legal 500.
Academic Background

He obtained his Law Degree from Universidad Nuevo Mundo.
He obtained from Universidad Panamericana a Master’s in Corporate Law.
2016, he obtained a Master of Laws (LL.M.) from Northwestern University’s Pritzker School of Law.
2016, he obtained a Certificate in Business Administration at Northwestern University’s Kellogg School of Management.

Languages
Alfonso is a native speaker of Spanish and fluent in English.

---
## [Emilio García](https://ibarrapg.com/lawyers/emilio-garcia/)

Emilio is a Partner at Ibarra Gallego, where he leads the Tax practice department, specializing in Social Security litigation, and administrative proceedings.
Profile
Emilio has advised foreign and domestic clients on tax matters, with a focus on high-impact litigation before tax authorities, administrative courts, Taxpayers Ombudsman, as well as in amparo proceedings.
He has advised companies across various sectors, such as automotive, energy, technology, pharmaceutical, tourism, oil, cosmetics, food, among others.
On the subject of Administrative Law, he has advised companies in bidding procedures, government incentives, and defense against investigations initiated by the Financial Intelligence Unit and other authorities.
Professional Background
Before joining the Firm, Emilio worked at Sánchez Devanny Eseverri (Garrigues), where he strengthened his skills and experience in Tax, Administrative, and Social Security Litigation.
Emilio’s experience spans from handling and negotiating tax audits prior to issuance of tax assessments, to litigating complex matters through nullity claims and amparo trials, as well as negotiating with tax authorities and defending companies in Financial Intelligence Unit investigations.
He previously served as counsel at the Large Taxpayers Litigation Administration of the Mexican Tax Administration Service (SAT), where he represented the tax authorities in high profile matters. After this, he was a member of Chevez Ruiz Zamarripa.
Academic Background

2007, at Universidad La Salle (Mexico City), he obtained his Law Degree (J.D./LL.B. equivalent).
2012, at Sheltons International Tax Training Institute (Mexico City), he completed a Seminar on the Interpretation and Application of Tax Treaties.
2013, at Instituto Tecnológico Autónomo de México (ITAM), he completed a Special Course of Specialization on the New Amparo Process.
2017, at Universidad Anáhuac México Sur, he completed a Specialization Course on the Fintech Model.
2018, at Universidad Panamericana, he obtained a Master’s in Tax Law (with honors).

Languages
Emilio is a native speaker of Spanish and fluent in English.

---
## [Pablo E. Reyes](https://ibarrapg.com/lawyers/pablo-e-reyes/)

Pablo is one of the Partners at Ibarra Gallego, where he leads the Dispute Resolution practice.
Profile
Pablo is recognized for his strategic ability to negotiate and execute long-term commercial agreements, and for his skills in efficiently anticipating and solving disputes.
His practice spans litigation, regulatory compliance, public affairs, government relations, lobbying, ethics, diversity and inclusion, and business strategies.
Professional Background
Before joining the firm, Pablo´s career includes leadership roles at Montes de Oca y Reyes, S.C., The Walt Disney Company, and ESPN, where he developed strong analytical, persuasion, and leadership skills.
Academic Background

Pablo obtained his Law degree (J.D./LL.B. equivalent) from Universidad Iberoamericana.
2002, he obtained a Magister Juris from the University of Oxford in European and Constitutional Law.
2014, he received the Pro Bono Award from the Barra Mexicana, Colegio de Abogados, A.C., in recognition of his outstanding contributions to the legal profession.
He completed online courses of Harvard Business School and Universidad Iberoamericana.
He is currently pursuing a PhD in Law at Escuela Libre de Derecho.

Languages
Pablo is a native speaker of Spanish, fluent in English and Italian.

---
## [Jaime Rodríguez](https://ibarrapg.com/lawyers/jaime-rodriguez/)

Jaime is a Partner at Ibarra Gallego, where he leads the Labor and Employment (L&amp;E) practice of the Firm.
Profile
Jaime has over 15 years of experience handling L&amp;E matters, advising domestic and international companies in topics related to labor laws in Mexico, and litigation matters, both individual and collective.
Jaime works closely with the transactional departments of the Firm in the assessment of labor contingencies and mitigation of related risks in M&amp;A and asset acquisition contexts.
Professional Background

Prior to joining the Firm as a partner, Jaime worked at leading international law firms, including Holland &amp; Knight and Jones Day, where he led their Labor &amp; Employment practices in Mexico.
His practice focuses on strategic labor advisory, including prevention and management of labor contingencies, individual and collective bargaining matters, profit sharing, employer substitution, and workforce transfers in mergers, acquisitions, and spin-offs. He also advises on expatriate hiring, labor inspections, and compliance with Mexican labor regulations.
Additionally, Jaime advises multinational and domestic companies on employment terminations, nondisclosure and non-compete agreements, and the implementation of Human Resources policies, including compliance with NOM-035 and workplace policies on sexual harassment, non-discrimination, and whistleblowing.
Jaime has advised and represented companies across a wide range of significant labor matters and transactions, including the following:

Universal Pictures Mexico, Employment restructuring of the Mexican branch of the international entertainment company in connection with new outsourcing regulations.
Mizuho Bank Mexico, international investment bank with operations in Mexico, on day-to-day labor &amp; employment matters.
Carrier Enterprise Mexico, on the employment restructuring related to compliance with the recently enacted regulations on outsourcing/specialized services.
Lottus Capital Fund subsidiaries in Mexico, in several individual employment litigation procedures in different jurisdictions throughout Mexico.
Alcon Laboratorios, Mexican branch of an international pharmaceutical company, on the employment restructuring related to compliance with the recently enacted regulations on outsourcing/specialized services.

Teaching, Publications, and Speaking Engagements
Jaime teaches Procedural Labor Law at Universidad Anáhuac México.
Academic Background

2008, at Universidad Autónoma de Querétaro, he obtained his Law Degree (J.D./LL.B. equivalent).
2010, he complemented his experience with a Certification in Human Rights.
2017, at Universidad Panamericana, he obtained a Master’s Degree in Corporate Law (with honors).
2020, at Harvard Law School, he participated in the first edition of the Executive Education “Smart Collaboration” Master Class, taught by Professor Heidi K. Gardner.

Languages
Jaime is a native speaker of Spanish and fluent in English.

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## [Juan M. Alvarez](https://ibarrapg.com/lawyers/juan-m-alvarez/)

Juan is a Partner at Ibarra Gallego, where he specializes in Industrial Property, Copyright, Life Sciences, Media &amp; Entertainment, and Administrative Litigation.
Profile
Juan is admitted to practice law in Mexico. He is a Partner in the Firm and Chair of the Intellectual Property (IP) Practice Group. Here, he advises clients on complex IP matters with a strategic approach aimed at protecting economic and intangible interests, along with portfolio analysis and management.
As a member of the Dispute Resolution Practice of the Firm, he handles and prosecutes all kinds of matters related to trademarks, patents, trade names, copyright, domain names, within the framework of judicial, civil, criminal, and administrative litigation before the relevant authorities and courts.
He also has a leading role, as chair, in the Life Sciences Practice Group of the Firm, where he oversees relevant aspects of the pharmaceutical, chemical, technological, and food and beverage industries.
Juan works closely with the Corporate, M&amp;A, and Transactional practices of the Firm in protecting, assessing, and negotiating IP rights in transfers and dispositions, as well as with our Civil, Commercial, and Labor Litigation practices in preparing and enforcing sophisticated non-compete and non-disclosure agreements.
He also acts as a Mediator for Intellectual Property Disputes before the World Intellectual Property Organization (WIPO).
Professional Background
Before joining the Firm, Juan had over twenty-five years of experience in Intellectual Property, starting at leading IP boutiques in Mexico, such as Olivares &amp; Cía (1997-1998), Clarke Modet (1999-2002), Arochi &amp; Lindner (2002-2005), Cervantes Sainz (Partner, 2005-2011), where he led the IP practice, and Ocampo 1890, S.C. (Partner, 2016-2019), an insurance and high-profile litigation boutique.
Some of the companies that Juan has represented recently in significant matters and transactions include:

AT&amp;T.
Burger King Company.
Choice Hotels International.
Laboratorios Sanfer.
Qualcomm Incorporated.
Tesla, Inc.
Tim Hortons, Inc.
Warner Bros. Discovery.
World Trade Centers Association.

Teaching, Publications, and Speaking Engagements
With over two decades of teaching experience at the bachelor and graduate levels in prestigious universities in Mexico, Juan is a renowned Professor of Intellectual Property and Industrial Property. He has taught at Universidad Anáhuac Law School (Mexico City), Universidad Anáhuac de Xalapa MBA Program (Xalapa, Mexico) and the Centro de Estudios Profesionales Fray Bartolomé de las Casas MBA Program (Tuxtla Gutiérrez, Chiapas).
Currently, Juan is a professor at the Law School of Universidad Anáhuac, the Master in Intellectual Property program of the Universidad Panamericana (UP) Law School at the Mexico City and Aguascalientes campuses, and a collaborator with the iLab Business Hub in Xalapa, Veracruz.
Academic Background

1998, at Universidad Anáhuac (Mexico City), he obtained his Law Degree (J.D./LLB Equivalent).
1999, at Universidad de Alicante (Spain), he obtained a Master’s Degree in Intellectual Property.
2000, at Instituto Tecnológico Autónomo de México (ITAM), he completed a post-graduate specialization program in Intellectual Property.
2023, at Harvard Law School, he participated in the first edition of the Executive Education “Smart Collaboration” Master Class, taught by Professor Heidi K. Gardner.

Languages
Juan is a native speaker of Spanish and is fluent in English.

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## [Gerardo Gallego](https://ibarrapg.com/lawyers/gerardo-gallego/)

Gerardo is a Founder and Partner at Ibarra Gallego, where he specializes in Corporate Law (including Corporate Governance and Compliance), Real Estate, and Business Transactions.
Profile
Gerardo is admitted to practice law in Mexico since 2006. He has more than twenty years of experience advising foreign and domestic investors doing business in Mexico. He has participated in several transactions of stock, asset, and real estate purchase agreements, joint ventures, and mergers and acquisitions, among others.
Additionally, he has represented a variety of companies with the preparation, negotiation, and review of all sorts of contracts, and on Real Estate, Mining, Financial, Banking, Foreign Investment, Capital Markets, and Immigration matters, as well as the due diligence processes thereof.
In 2012 Gerardo worked with Fox, Horan &amp; Camerini, LLP in New York City, where he participated in several cross-border transactions and regulatory matters in the United States and Latin America.
Professional Background
Before founding the Firm, Gerardo worked at DRB Abogados (2010-2011), Creel, García-Cuéllar, Aiza y Enríquez. (2006-2010), Pfizer México (secondment 2009) and Becker &amp; Becker Abogados (2004-2006).
Some of the companies that Gerardo has represented in relevant transactions are the following:

McCormick, in the provision of legal services related to corporate governance and corporate maintenance of the company, performance of internal due diligence procedures, and execution of services, retail, lease, storage, import-export, purchase agreements.
Grupo Estrella Blanca with the real estate transactions of the corporate group as well as other day-to-day corporate and contractual legal matters.
Alsea with corporate, transactional, and contractual legal matters.
Grupo IGS with real estate acquisitions and disposition of assets, as well as with their real estate, corporate, and contractual
BioTe Medical in the preparation and execution of documents involving the day-to-day operations of the company in Mexico including: i) services, manufacturing, purchase, non-disclosure, professional services, and joint venture agreements; and ii) corporate documentation of the company pursuant to internal codes, applicable domestic regulations and law.
Grupo Constructor Pirámide in the performance of a due diligence procedure related to several real estate properties located across Mexico for the development of various projects, as well as in the negotiation, preparation and execution of: i) trust agreements; ii) promise to purchase agreements involving real estate; iii) real estate purchase agreements; and iv) incorporation of various special purpose vehicles and all corporate acts involving their operation.
Foss México in a due diligence procedure to determine the key issues and areas for improvement of the company, preparation and execution of the necessary documentation and agreements for the implementation of a healthy corporate governance and corporate restructuring of the company.
AirtMéxico, S.A. de C.V., in the performance of a due diligence procedure; preparation of a strategy involving the corporate and capital restructuring of the company, and in reviewing and preparing: i) stock purchase agreements; ii) shareholders meeting minutes; iii) new share certificates; and iv) administrative notifications to the relevant governmental authorities.

Teaching, Publications, and Speaking Engagements
Gerardo has been an adjunct professor of Law at the Irish Institute. He is currently an adjunct professor and collaborates at the post-graduate degree Certification in Real Estate and Tourism Law with the ITAM. He is a professor of Legal English and the Seminar of Negotiation in the Master of Laws program offered by the Universidad Anáhuac (Mexico City) since 2015.
As part of his continuous legal training and constant updating in his professional practice, he frequently attends different forums, conferences, and seminars specializing in real estate and foreign investment in Mexico with various organizations, such as ITAM, the US-Mexico Bar Association, AMEXCAP, and the US-Mexico Law Institute.
Gerardo has participated in the publication of specialized articles on legal subjects regarding corporate governance, compliance, and real estate law. Likewise, he is a contributor of the book Real Estate Law: Select Topics and Sector Perspectives, by Editorial Porrúa and ITAM.
Academic Background

2006, Gerardo obtained his Law Degree (J.D./LLB Equivalent) from Universidad Anáhuac (Mexico City).
2008, he obtained from the Instituto Tecnológico Autónomo de México (ITAM) a post-graduate Certification in Business Law.
2011, he obtained from the EGADE Business School of the Instituto Tecnológico de Monterrey (ITESM) a post-graduate Certification in Business Law.
2015, from the Escuela Libre de Derecho (Mexico City) he obtained a postgraduate specialization certification in Commercial Law.
2017, at the Instituto Panamericano de Alta Dirección de Empresas (IPADE), he completed the Management Skills Perfecting Program “D-1”.

Languages
Gerardo is a native speaker of Spanish and is fluent in English and versant in French.

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## [Artificial Intelligence](https://ibarrapg.com/service/artificial-intelligence/)


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## [Tax Consulting & Litigation](https://ibarrapg.com/service/tax/)


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## [Trusts & Estates](https://ibarrapg.com/service/trusts-estates/)

At Ibarra Gallego, our lawyers combine deep expertise in estate planning, trust management, and charitable gifts with a strong command of domestic and international tax law to design customized strategies for high-net-worth individuals and families.
Our approach prioritizes the preservation of family businesses, asset control, and an equitable and efficient distribution of wealth.
With the assistance of foreign co-counsel in key trust jurisdictions, we prepare wills and related estate planning instruments. This collaborative model allows us to anticipate and adapt to legislative changes that may affect the structure or management of estates and trusts.
We also assist clients in the structuring and ongoing management of family trusts, addressing fiduciary duties, investment oversight, and estate planning with precision and care.

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## [Real Estate and Hospitality](https://ibarrapg.com/service/real-estate-and-hospitality/)

Ibarra Gallego advises clients locally and abroad across the real estate sectors, offering comprehensive and tailored legal solutions.
We represent a broad array of investors, including developers, construction companies, pension funds, private equity funds, Mexican Real Estate Investment Trusts (FIBRAs), corporate and individual investors with portfolios and projects encompassing all areas of the Mexican real estate market: industrial, commercial (including offices, retail, hospitality and tourism-hotel projects) and residential.
Among other transactions and services, we have broad experience providing legal advice and support in the following matters:

Acquisition, disposition, financing, and leasing of real estate assets in Mexico, including sale and leasebacks among other types of structures, and review of the tax effects resulting from such transactions.
Negotiation and implementation of various titles governing real estate (granting of use), such as long-term lease agreements and structuring of different terms for the purchase and sale and development of real properties, including trust, commitment, and escrow agreements.
Structuring of owner-property regimes for different uses (including mixed-uses), as well as legal advice for the construction, supervision and development of real properties in Mexico.
Due diligence and structuring for the acquisition and disposition of distressed real estate assets, and separation of real properties from the agricultural (agrario) regime and compliance with various regulatory obligations, such as land use and zoning and environmental regulations, among others.
Joint ventures and M&amp;A transactions with real estate and infrastructure components.
Negotiation of title insurance policies and escrow transactions.

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Along with our environmental, regulatory and corporate practices, we collaborate with different specialized professionals and technicians for environmental, surveying, and valuation matters (among others) who participate in the real estate business which allows us to execute in a timely and consistent manner on every real estate transaction.
With solid alliances with notaries public in all states of Mexico, Ibarra Gallego has been able to coordinate large-scale real estate transactions in various economic development areas in Mexico.

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## [Public-Private Partnerships](https://ibarrapg.com/service/public-private-partnerships/)

Strategy •  Structure • Success
Ibarra Gallego, has represented domestic and international clients in the development of infrastructure projects involving public and private capital, such as:

Turn-key Projects (the so-called “OPFs”).
PIDIREGAS schemes.
“BOT” schemes and their modalities.
Joint Ventures.
Public Service Concessions.
Outsourcing.
Investment Agreements.
Public-Private Partnerships.

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With strong capabilities in development, construction, financing, ownership, and operation, Ibarra Gallego provides integrated support tailored to the demands of both government entities and private sector clients.
Through these structures, we deliver result-oriented strategies, building lasting trust, and a reputation of success in every project.

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## [Mergers & Acquisitions](https://ibarrapg.com/service/corporate-and-ma-commercial-law/)

During the last fifteen years, Ibarra Gallego has participated in several M&amp;A transactions with a multidisciplinary approach with our Real Estate, Corporate, Environmental, Labor, Tax and Civil Litigation practices, representing both international and domestic companies in different cross-border matters in the hotel, construction, chemical and automotive industries, among others.
The Firm provides legal advice by setting up tailor-made structures and strategies for the sale, acquisition, or restructuring of companies.
Ibarra Gallego works alongside its clients at every stage of the transaction, ranging from corporate restructuring and due diligence to negotiating the main terms of antitrust approvals, where applicable, and handling other regulatory affairs.
Clients rely on us for:

Strong business acumen.
Efficient negotiation and pro-business solutions.
An experienced and talented team.
Expertise in corporate matters and due diligence.
Implementation, verification, and compliance with governance schemes.
Remedial actions to enable transfers of distressed assets and vehicles.

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## [Media & Entertainment](https://ibarrapg.com/service/media-entertainment/)

Copyright protection, enforcement, and legal representation.
Ibarra Gallego advises authors, developers of media platforms, and content producers regarding the protection and supervision of copyrights to regulate their online use.
Our Firm has unique expertise representing clients across diverse areas of the industry, including musicians, performers, and titleholders of related rights, such as:

Translations.
Musical arrangements.
Artistic reproductions.
Abridgments.

We work closely with key industry players like the collective management societies and governmental agencies responsible for protecting and defending copyright holders.

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## [Life Sciences](https://ibarrapg.com/service/life-sciences/)

Worldwide representation of clients across industries.
Ibarra Gallego, focuses on practice areas, such as:

Research &amp; Development.
Pharmaceuticals &amp; chemicals, and medical devices.
Agricultural goods.
Food and Beverages.

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Among our services, we offer:

Ongoing counsel on transactional, regulatory issues, and due diligence matters in the life sciences sector, including biotechnology, pharmaceuticals, and human and animal health.
Technical and legal representation before relevant authorities, including, but not limited to:

Federal Ministry of Health (Secretaría de Salud).
Federal Commission for Protection against Sanitary Risks (COFEPRIS).


Legal assessment of risks and contingencies related to:

Technology transfer.
Licensing agreements.
Contractual matters.
Import &amp; export of goods.

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## [Labor and Employment](https://ibarrapg.com/service/labor-employment/)

Our Labor &amp; Employment department focuses on providing specialized guidance to our clients by optimizing their Human Resources department with innovative solutions to workforce challenges, as well as representing employers in employment litigation before local and federal authorities.
At Ibarra Gallego, our attorneys are committed to creating legal prevention mechanisms and implementing Human Resources planning techniques to foster stable employment relationships, while reducing exposure to labor contingencies and minimizing potential disputes.
We act as legal representatives of companies across various industries concerning individual and collective litigation matters before Local and Federal Labor Courts nationwide, and before the relevant labor authorities.
Our practice focuses on:

Labor due diligence processes.
Personnel transitions, including transfers, restructurings, and terminations.
Conducting internal investigations and compliance reviews.
Termination protocols, including approvals from Conciliation Centers.
Legal representation in labor audits performed by labor authorities.
Collective bargaining negotiations and periodic reviews with unions.
Legal structuring and design of pension plans.
Provision of legal training on different labor related topics, such as:

Non-harassment and behavior in the workplace.
Anti-corruption.
Non-disclosure and preservation of confidential and sensitive data.


Employment agreements:

Non-compete.
Confidentiality.
NDAs.

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## [Intellectual Property](https://ibarrapg.com/service/intellectual-property/)

Ibarra Gallego provides comprehensive legal support in the design, protection, enforcement, and maintenance of our client’s creations and business identifiers.
Our Intellectual Property Team works closely with clients to safeguard trademarks, patents, copyright, and other assets essential to their business success.
Drawing on deep expertise in intellectual and industrial property, combined with strong business acumen, our attorneys deliver effective results in highly competitive markets.
Our services cover a broad range of Intellectual Property matters, including:

Searches, advice, and registrations: technical research and legal opinions on registrability, as well as handling registrations, renewals, annuity payments, and use declarations in Mexico and abroad through our global network of associates.
Telecom, media, and technology: protection and enforcement of digital applications, with specialized advice on telecommunications, social media, and e-commerce.
Litigation: representation in infringement, nullity, and cancellation procedures, as well as criminal cases involving counterfeiting, industrial creations, trade secrets, and copyrights, in close collaboration with our Dispute Resolution practice.
Life sciences and pharma: support for pharmaceutical and biotech companies, including patent advice and prosecution, generic pharmaceuticals, and monitoring of medical gazettes.

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In the Firm, we provide strategic intellectual property solutions that protect innovation and strengthen our clients’ competitive position.

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## [Immigration and Nationality Law](https://ibarrapg.com/service/immigration-and-nationality-law/)

Ibarra Gallego’s immigration practice provides personalized, end-to-end assistance to clients from different industries, designing proactive strategies to navigate Mexico’s complex immigration regulations while aligning with corporate policies and compliance requirements.
We advise on long- and short- term mobility needs.

Transfers of executives, managers, and specialized employees.
Transfer of investors, business visitors.
Assistance to individuals seeking temporary or permanent residence.
Individuals with extraordinary professional skills or those engaged in business activities who do not require corporate sponsorship.

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With over twenty years of experience, we maintain strong relationships with Mexican immigration authorities. Our services include:

Day-to-day immigration management, such as employer certificates, visas, work permits, residencies, naturalization, and related filings; and
Specialized consulting, including preventive advice, residency eligibility, visa requirements for restricted nationalities, nationality and naturalization matters, emergency legal support, and employer-sponsored cases.

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We work diligently to meet our clients’ expectations, always under strict ethical and professional standards, with client satisfaction as the cornerstone of our work.

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## [Government Procurement](https://ibarrapg.com/service/government-procurement/)

Legal advice respect to governmental procurement and public works procedures.
Ibarra Gallego has broad experience in governmental procurement and public works, advising clients at both federal and local levels. Our practice covers bids for the award of contracts for the acquisition of goods and services and public private partnerships (PPPs).
We assist private sector clients in forming consortiums to participate in domestic and international public bidding procedures under the USMCA and other international treaties, including projects in key industries such as oil, gas, electricity, railways, water, and highways.
We also work with public sector clients in designing and implementing bidding processes for governmental entities, including drafting bidding guidelines and related documentation.
Our services cover the entire life cycle of a public bidding procedure, including:

Structuring consortiums, syndicates, and corporate vehicles.
Reviewing bidding guidelines and advising on strategy.
Preparing and submitting proposals.
Managing awards and contract execution.
Supporting project development, obtaining permits, and rights of way.
Securing financing and financial closing.
Overseeing contractual performance.

At Ibarra Gallego, our goal is to provide comprehensive and strategic support, ensuring clients achieve successful outcomes in government procurement and public works.

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## [Environment](https://ibarrapg.com/service/evironment/)

In Mexico, compliance with environmental regulatory provisions has become a much more demanding and complex matter.
At Ibarra Gallego, we provide our clients with tailored solutions in consulting and due diligence matters within this practice area.
We are the legal representatives and advisors of domestic and foreign clients that need to comply with the requirements associated with Federal, State, and Municipal Environmental Laws, Regulation, and Standards (e.g., Mexican Official Standards), concerning the acquisition and operation of real estate properties and facilities in Mexico.
Our services include, among others:

Assessment of legal risks and environmental contingencies associated with corporate transactions, including joint ventures, M&amp;As, asset dispositions, leases and project finance, among others.
Preventive and corrective due diligence, as well as compliance advice in environmental and regulatory matters, including impact and risk assessment, water use and discharges, forestry land use changes, protected areas, ecological zoning, hazardous and non-hazardous waste management, soil remediation, air emissions, land use, zoning and construction.
Guidance and support on administrative procedures and liabilities with local environmental agencies and regulatory authorities such as:

Ministry of the Environment and Natural Resources (SEMARNAT).
Federal Environmental Protection Agency (PROFEPA).
National Waters Commission (CONAGUA).


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Our services cover industrial, residential, hospitality, commercial, and infrastructure projects, whether in the development or in operational stage.

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## [Dispute Resolution](https://ibarrapg.com/service/dispute-resolution/)

Litigation and arbitration services
Dispute Resolution is one of the Firm’s cornerstone practice areas.
Our lawyers have a solid track record across administrative, civil, and commercial matters, including administrative procedures, nullity trials, conciliation procedures, administrative rulings, and amparo proceedings. 
Our team has extensive experience in litigation, arbitration, and mediation, combining broad legal expertise with a business perspective to deliver effective outcomes in disputes with governmental agencies and third parties.
We provide strategic advice in drafting and processing lawsuits, whether defending resolutions granted in public bidding procedures or challenging decisions by agencies or public agencies or entities.
Ibarra Gallego has obtained noteworthy resolutions against PEMEX, Mexico’s state-owned oil and gas company, and achieved successful resolutions through mediation and arbitration, creating new business opportunities for our clients.
Additionally, we assist our clients with debt recovery and litigation-prevention strategies through audits and due diligence in investment projects.
Our experience has enabled us to safeguard our clients’ business interests and trade secrets, while also managing complex administrative defense portfolios.

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## [Privacy and Data Protection](https://ibarrapg.com/service/data-privacy/)

The rapid and constant evolution of information technologies provides increasingly significant and unprecedented opportunities for economic growth, efficient data processing, including personal data management, improvements in quality of life, as well as enhanced innovation and the transformation of administrative, social, and cultural processes across industries.
However, the misuse of these technologies or the inadequate governance of data-driven operations may result in significant legal and regulatory liabilities, including financial, commercial, reputational, and moral hazards, together with exposure to different types of damages and other remedies asserted by data subjects, as well as administrative sanctions.
Ibarra Gallego has established a specialized Privacy and Data Protection practice dedicated to protecting personal data as a vital asset for any organization, and to advising organizations on its lawful, secure, and strategic use within complex operational and regulatory environments.
Our expertise focuses on the following matters aligned with privacy and data protection, ensuring full alignment with applicable frameworks, with a strong emphasis on risk management, accountability, and practical implementation:

Compliance with data protection laws, privacy notices, privacy policies, and Privacy Impact Assessments (PIAs). Our legal team works hand in hand with IT, systems, and cybersecurity teams in connection with the coordination of cybersecurity and information security audits.
Legal advice and review regarding the processing of personal and sensitive personal data across different industries, such as hospitality, automotive and manufacturing, pharmaceuticals, banking, among others, particularly in highly regulated and data-intensive business models.
Supporting companies in rights-protection proceedings before the SABG (Secretaría Anticorrupción y Buen Gobierno), including handling ARCO rights requests from individuals, responses to verification and inspection procedures initiated by the authorities, and designing legal strategies in enforcement proceedings.
Guidance to clients to adopt and implement self-regulation schemes recognized under Mexican data protection law, including binding corporate rules, privacy management programs, and SABG-approved certification mechanisms.
Structuring and implementation of cross-border data transfer mechanisms, including contractual clauses, intra-group agreements, compliance with international standards, and alignment with multinational data protection frameworks.
Advice on data processing and data transfer agreements (Data Processing Agreements – DPAs and Data Transfer Agreements – DTAs), and on accountability frameworks governing relationships with service providers, processors, and third-party data recipients.
Incident response and security incident management, including immediate legal support before authorities in the event of incidents involving personal data, such as vulnerabilities or system failures, including regulatory notifications and mitigation of legal and reputational exposure.
Privacy compliance audits and training programs for executives and employees, aimed at fostering a culture of privacy and reducing legal and reputational risks through tailored programs aligned with organizational risk profiles and operational realities.

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## [Compliance](https://ibarrapg.com/service/anti-bribery-money-laundering/)

Within Ibarra Gallego, we support clients with preventive measures such as, due diligence procedures and the implementation of Anti-Money Laundering (AML) Programs under Mexican and international standards.
We support companies with compliance training and remediation programs, to ensure compliance with Mexico’s anti-bribery and anti-money laundering laws, as well as with internal investigations.
Beyond the Mexican legal framework on the subject matter, our advice covers the domestic application and implementation of international regulations, including:

US Foreign Corrupt Practices Act (FCPA).
UK Bribery Act.
OECD Anti-Bribery Convention.

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The Firm has been recognized for its expertise with, among others, the following projects:

Compliance policies and corrective measures covering anti-bribery, AML, conflicts of interest, and codes of ethics and conduct, adapted to both Mexican law and international standards.
Internal investigations and whistleblower programs.
Regulatory filings and defense before Mexican authorities, including sanctions and blacklisting procedures.

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## [Capital Markets](https://ibarrapg.com/service/capital-markets/)

Our Finance and Capital Markets team design creative solutions representing both lenders and borrowers in the structuring and execution of financial transactions.
We advise on the incorporation and regulatory authorization of financial and transactional intermediaries including brokerage firms, SOFOMs, and fintech companies, meanwhile guiding them in mergers and acquisitions and real estate transactions with financial components.
We assist domestic and international clients in reviewing, negotiating, and drafting financial agreements, and credit facilities secured through instruments such as pledges, guaranty trusts, mortgages, and other forms of collateral.
We advise, among others, on the following:

Structured Finance.
Project Finance.
Bank &amp; Syndicated loans.
Acquisition Finance.
Unsecured and Secured lending transactions.

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## [Banking & Finance](https://ibarrapg.com/service/banking-and-finance/)

Our Banking &amp; Finance team establishes tailored-made solutions for our private and institutional clients by providing business-oriented and efficient solutions.
Our team is composed of experienced attorneys with subject matter knowledge on banks, financial markets, and private equity funds, assisting them in relevant transactions as well as with day-to-day operations while complying with regulatory requirements.
In addition to representing various entities of the Mexican financial system, the Firm also assists international banks and other financial entities doing business in Mexico with different types of projects, namely:

Structuration of investment vehicles, including the incorporation and licensing with CNBV (“Comisión Nacional Bancaria y de Valores”).
Negotiation of related operational and contractual documentation.
Governance and corporate affairs.
Structuring, negotiating, and execution of financial instruments and related transactions.
SOFOMs, SOFIPOs, Fintechs, Representation Offices.
Credit transactions, mezzanine and syndicated loans.
Development Trust Certificates (CKDs).
Mexican Real Estate Investment Trusts (FIBRAs).
Initial Public Offerings on the Mexican Stock Exchange (BMV) and the Institutional Stock Exchange (BIVA).
Securities.

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## [Consumer Protection](https://ibarrapg.com/service/consumer-protection/)

As Consumer Protection regulation in various sectors has become increasingly sophisticated, the Firm provides advice on compliance, regulatory advisory, and legal defense across multiple industries, reducing potential regulatory and reputational risks.

Our team provides comprehensive legal support to assist companies in navigating Mexico’s complex consumer protection framework, including contract and warranty filings with the Consumer Protection Agency (“PROFECO”), compliance with Official Mexican Standards (NOMs) and other commercial regulations, and guidance on labeling and advertising.
Additionally, we advise clients on their marketing best practices designing tailored compliance policies aligned with other regulatory frameworks (i.e., Data Protection and Anti-Money Laundering).

 
Representation and Legal Defense:

Our team handles complex cross-border matters by collaborating with the Corporate &amp; Commercial, Compliance, Labor, Dispute Resolution, and Tax practices to deliver integrated and strategic legal solutions.

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## [Administrative & Regulatory Law](https://ibarrapg.com/service/administrative-regulatory-law/)

Negotiation • Procedures • Legalization
From negotiation to the management of the several stages of procedures and administrative applications, we guide our clients at every step.
We assist our clients in obtaining permits, licenses, and authorizations needed for business operations and growth. Our experience ranges across dealings with all sorts of agencies at the federal and state level.
Together with our Dispute Resolution team, we assist clients in preparing and filing remedies and complaints against administrative proceedings, such as inspections, sanctions (fines, closures), and other decisions subject to appeal.