Article 29 Bis is added to the Law of the Institute of the National Housing Fund for Workers regarding Subcontracting

Article 29 Bis is added to the Law of the Institute of the National Housing Fund for Workers regarding Subcontracting

The purpose of this reform is to increase INFONAVIT's auditing powers over companies that use a subcontracting regime. The purpose of this reform is to increase INFONAVIT's auditing powers over companies that use a subcontracting regime.

June 26, 2015.Dear clients and friends,On June 4 of this year, the Decree adding Article 29 Bis to the Law of the Institute of the National Housing Fund for Workers (INFONAVIT) was published in the Official Gazette of the Federation. The purpose of this reform is to increase INFONAVIT's auditing powers over companies that use a subcontracting (outsourcing) regime and, primarily, to define the liability between the contracting company and the contractor (the company that provides the service).The reform aligns the definition of subcontracting with the definition set forth in the Federal Labor Law and, on the other hand, imposes a joint and several obligation between the contracting party and the contractor, such as the one contemplated in the Social Security Law, establishing that when workers are hired through a subcontracting regime, both (contracting party and contractor) shall be responsible for the fulfillment of the obligations set forth in the INFONAVIT Law.To read the full document, please click here.For additional information, please contact our experts: Javier Lizardi, Partner: jlizardi@vwys.com.mx Rodolfo Trampe, Associate: rtrampe@vwys.com.mx Fernando de Buen, Associate: fdebuen@vwys.com.mx Alix Trimmer, Associate: atrimmer@vwys.com.mx June 26, 2015.Dear clients and friends,On June 4 of this year, the Decree adding Article 29 Bis to the Law of the Institute of the National Housing Fund for Workers (INFONAVIT) was published in the Official Gazette of the Federation. The purpose of this reform is to increase INFONAVIT's auditing powers over companies that use a subcontracting (outsourcing) regime and, primarily, to define the liability between the contracting company and the contractor (the company that provides the service).The reform aligns the definition of subcontracting with the definition set forth in the Federal Labor Law and, on the other hand, imposes a joint and several obligation between the contracting party and the contractor, such as the one contemplated in the Social Security Law, establishing that when workers are hired through a subcontracting regime, both (contracting party and contractor) shall be responsible for the fulfillment of the obligations set forth in the INFONAVIT Law.To read the full document, please click here.For additional information, please contact our experts: Javier Lizardi, Partner: jlizardi@vwys.com.mx Rodolfo Trampe, Associate: rtrampe@vwys.com.mx Fernando de Buen, Associate: fdebuen@vwys.com.mx Alix Trimmer, Associate: atrimmer@vwys.com.mx

PDF

news · September, 2026

SENER issues an amendment to the guidelines for the voluntary migration of electricity self-supply and cogeneration permits

On June 18, 2026, the Ministry of Energy (“SENER”) published in the Official Gazette of the Federation (“DOF”) the “Agreement Issuing the Guidelines for the Voluntary and Expedited Migration of Self-Supply and Cogeneration of Electricity to the Provisions Set Forth in the Electricity Sector Law” (the “Guidelines”), whose The objectives, scope, and specifications of the Guidelines can be found in the legal notice “Guidelines for the Voluntary Migration of Legacy P…

news · September, 2026

2027 Economic Package — Key Proposed Tax Reforms

On September 8, 2026, the Federal Executive submitted to the Mexican Congress the Economic Package for fiscal year 2027. The package includes the Federal Revenue Law Initiative (ILIF), the initiatives to amend the Income Tax Law (LISR) and the Federal Fees Law (LFD), the Draft Federal Expenditure Budget, the General Economic Policy Criteria (CGPE), and the Report on the Use of the Tariff Authority Granted to the Federal Executive.

news · September, 2026

VAT and Excise Tax Certification Renewal: Verify Your Authorized Tariff Codes

In recent weeks, the General Administration of Foreign Trade Audit (“AGACE”) of the Mexican Tax Administration Service (“SAT”) has been serving the resolutions on renewal applications for the Certified Companies Registry, VAT and Excise Tax modality (the “VAT/Excise Tax Certification” or “CIVA”), filed in late 2025 and early 2026.

news · September, 2026

Initiative to amend the Foreign Investment Law

The President of Mexico submitted to the Senate of the Republic an initiative to amend the Foreign Investment Law (Ley de Inversión Extranjera, the “LIE”) that would subject acquisitions by foreign investors in Mexican companies to prior authorization when those transactions could pose a risk or threat to national security. The initiative is a legislative proposal that must still be debated and approved by the Congress of the Union.

news · August, 2026

New methodology for electricity transmission service charges applicable to self-supply and cogeneration

On October 19, 2026, the Resolution of the National Energy Commission issuing the methodology for determining the charge applicable to the electricity transmission service provided by the CFE to Permit Holders with electricity generation facilities that have entered into an interconnection agreement and an agreement for electricity transmission service pursuant to the Public Electricity Service Law (the “Resolution”) will enter into force.