Property Tax - Unconstitutionality of section IV of Article 282 of the Tax Code of Mexico City
We are pleased to inform you that, in the session held on February 1, 2024, the Twenty-Fourth Collegiate Court in Administrative Matters resolved to grant the amparo relief and protection of the Federal Justice in an amparo proceeding handled pro bono by our Firm. In this matter, we challenged the unconstitutionality of a rule that unjustifiably restricted access to the reduction of the Property Tax payment for elderly persons in a situation of vulnerability, when the value c
The judgment issued by the Collegiate Court supports our arguments in determining that section IV of Article 282 of the Tax Code of Mexico City violates the fundamental right to tax equity provided for in Article 31, section IV of the Federal Constitution. This violation is based on the unjustified exclusion from the application of the Property Tax reduction, contemplated in that provision for elderly persons without fixed income, solely on the basis of the cadastral value of their property, when they share the same conditions as those who could indeed access such subsidy. At Von Wobeser y Sierra, we are pleased to share the successful outcome achieved in this matter, and we reaffirm our commitment to contributing to the community through the promotion and development of a culture of pro bono work. Should you require additional information, do not hesitate to contact our partners who are experts on the subject: Alejandro Torres, Partner:+52 (55) 5258-1072 | ajtorres@vwys.com.mx Juan Manuel Morán, Associate:+52 (55) 5258-1072 | jmoran@vwys.com.mx
