On December 27, 2024, the Mexico City Official Gazette published a reform to Article 132 of the Mexico City Fiscal Code, introducing a new informative obligation for taxpayers who own or possess high-value residential real estate (categories L through P, i.e., with cadastral values equal to or exceeding MXN $4,524,974.08).

On 20 March 2025, the Decree issuing laws on transparency and protection of personal data was published in the Federal Official Gazette, which became effective the day after its publication.

On March 18, 2025, the Mexican government enacted a set of New Secondary Laws that significantly reshape the country’s energy framework. These laws introduce structural changes aimed at redefining the roles of key players in the industry and centralizing regulatory oversight.

On February 21, 2025, the Decree amending, adding and repealing several provisions of the National Workers' Housing Fund Institute Law ("INFONAVIT Law") and the Federal Labor Law, regarding socially-oriented housing (hereinafter, the "INFONAVIT Reform") was published in the Official Gazette of the Federation.

Recently, the Tax Administration Service (“SAT”) has implemented a mass communication strategy through the sending by email of invitation letters or communications related to alleged transactions carried out by taxpayers with specialized service providers whose Specialized Services or Specialized Works Provider Registry (“REPSE”) has been canceled.

On February 4, 2025, President Claudia Sheinbaum presented to the Senate a package of energy reforms that seeks to transform the sector's secondary legislation. As part of this comprehensive reform, eight new laws are issued and three more are modified, with the aim of strengthening the State's stewardship, guaranteeing energy security and promoting the transition to a more sustainable model.

On March 7, 2025, "Resolution A/113/2024 of the Energy Regulatory Commission issuing the General Administrative Provisions for the integration of Electric Energy Storage Systems into the National Electric System" ("DACG" for the acronym in Spanish) was published in the Federal Official Gazette, which establishes the general terms and conditions for integrating Electric Energy Storage Systems ("SAE") into the National Electric System.

On February 4, 2025, the Senate received the initiative with draft Decree issuing eight secondary laws and reforming three more related to the energy sector, which are part of the secondary legislation derived from last year’s constitutional reforms to Articles 25, 27 and 28 (the “Draft Decree”). With respect to the hydrocarbon sector, the Draft Decree includes the following laws: (i) Hydrocarbons Sector Law (“LSH”, for its acronym in Spanish); (ii) State-Owned Company Law, Petróleos Mexicanos. (“PEMEX Law”); (iii) National Energy Commission Law (“LCNE”, for its acronym in Spanish); and (iv) Biofuels Law5 (“LBIO”). These laws will be submitted to Congress for further discussion and potential approval.

On February 21, 2025, the Federal Judicial Weekly issued a ruling concerning the criminal liability of legal entities in Mexico. The opinion, recorded under digital registration number 2029987 and arising from the amparo en revisión 318/2023 before the Second Collegiate Tribunal in Criminal Matters in the State of Mexico, is entitled: “Criminal liability of legal entities. Requirements for adequate justification in accordance with Article 11 bis of the Criminal Code of the State of Mexico.”

On February 18, a bill for the Federal Antitrust and Economic Competition Law was published in the Parliamentary Gazette. In this regard, it is important to highlight that other bills may be introduced later. This proposal seeks to repeal the current Federal Economic Competition Law and establish a new regulatory framework in this area.