In an increasingly complex and dynamic fiscal environment, patterns in Mexico City face new challenges derived from recent payroll reforms (ISN). This article aims to clearly and practice the changes that entered into force as of January 1, 2025.
The Political Constitution of the United Mexican States, in its article 31, section IV, establishes the obligation of citizens to contribute to public spending, including that of federative entities. In that sense, the fifth title of the Constitution itself empowers the States to legislate and raise their own taxes, including the ISN, allowing them to adjust their regulation according to their economic reality.
The ISN is one of the main local income in Mexico City, by taxing the expenditures that employers perform for salaries, wages and other remuneration to subordinate work. These resources are essential to finance development, security, infrastructure projects among others.
For fiscal year 2025, the Income Law of Mexico City estimates a collection of $ 45,983,022,542 for this tax, which underlines its relevance in the fiscal landscape of the country’s capital.
On December 27, 2024, the decree by which, they are reinforced and repealed various provisions of the Fiscal Code was published in the Official Gazette of Mexico. This decree introduces relevant modifications in the area of the ISN, which implies a direct impact for the patterns.
Next, the main changes that will be in force during exercise 2025 are detailed:
1. Increase in the 4% payroll tax rate
The reform to Article 158 of the Fiscal Code of Mexico City (CFCDMX) establishes that the ISN rate will be 4% on the amount of the expenditures carried out for remuneration to subordinate personal work that taxes is imposed. Said adjustment represents a significant increase that can impact the operating costs of the patterns.
Implications:
This change forces patterns to consider a greater disbursement in their tax obligations. Therefore, it will be necessary to review the budgets for this year, taking into account the increase.
2. Creation of tax benefits for micro and small businesses
He TRIGÉSIOUS TRANSITIONAL ARTICLE SEVENTH It establishes specific tax benefits for micro and small businesses that meet certain requirements.
- Las micro -enterprises They may apply a reduction in 1% In the ISN rate, which means that they would pay an effective rate of the 3%.
- Las small companies They may apply a reduction in 0,5%paying an effective rate of 3,5%.
On January 31, 2025, the Ministry of Administration and Public Finance the general rules to apply this fiscal benefit.
How does it apply?
- The monthly statement is generated and presented in the Contribution Administration System (SAC), https://innovacion.finanzas.cdmx.gob.mx/siscon
- The system will automatically calculate the subsidy, generating a multiple payment format with the corresponding capture line.
Important considerations:
- If the taxpayer presents means of defense against collection or provides false information, he will lose the benefit.
- This benefit cannot be accumulated with any other stimulus of the same exercise.
- It does not generate balances in favor or compensation rights.
3. Reduction in the tax rate
Article 278 of the CFCDMX establishes a reduction in the ISN rate, taxpayers who wish to access these benefits must:
- Prove that, in the 12 months prior to the presentation of the declaration, they have Increased work workforce by at least 33%.
- Be companies that are Starting operations.
This reduction seeks to promote employment generation and support the creation of new companies.
On March 12, 2025, the Informative Declaration:
How do you access the benefit?
- Automatic application through the Electronic Declarations System of the ISN (SAC).
- The system will validate whether the taxpayer meets the requirement of increase in the workforce.
- If it meets, the taxpayer will be notified when generating his monthly statement, and he may accept or reject the benefit (this will be considered as his informative declaration).
Important considerations:
- Fiscal benefits cannot be accumulated in the same concept and exercise.
- If the taxpayer challenges the collection, presents false information or omits data in order to improperly obtain the stimulus, it will lose the benefit.
- No balances are generated in favor or return or compensation rights.
- The Treasury of the CDMX will supervise compliance with these rules and retain its faculties of verification and review.
4. Creation of a public trust to administer the resources of the ISN increase
He TRIGÉSIMO SIXTO TRANSITIONAL ARTICLE It provides that the Government of Mexico City will create a public trustee to administer the resources derived from the increase in the ISN rate, the above in order that the resources of the Equity of the Trust are allocated to various projects:
Conclusion
The payroll tax reforms in Mexico City for exercise 2025 represent a significant fiscal adjustment that cannot go unnoticed by the patterns established in the capital. The increase in the 4% rate implies a direct impact on the tax burden of companies, which requires more rigorous financial planning and a detailed review of erogations for remuneration.
However, the reform package also contemplates fiscal relief mechanisms that seek to promote formality and employment, such as micro and small businesses, the stimulus due to growth in the workforce, and the creation of a public trust destined to channel resources towards high social and economic impact projects. These elements show an effort to balance collection with productive and transparent incentives.
Faced with this new regulatory environment, it is essential that taxpayers remain informed, comply with their timely. Proper compliance not only avoids sanctions, but also strengthens the position of companies against an increasingly digitized, technical and strict tax administration.
In sum, these reforms should not be seen only as an increase in obligations, but as an opportunity to strengthen fiscal fulfillment, optimize resources and contribute to sustainable economic development in Mexico City.
*LC Laila Yarina Moreno Sotelo eg Partner at RC Fiscal Advisors and Consultants, SC. And it is part of the Secretariat of the T. local contributions of the CCPM
(email protected)
www.linkedin.com/in/lailamorenofiscal
The opinions expressed are only the responsibility of their authors and are completely independent of the position and the editorial line of Forbes Mexico.
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