Tax incentives are granted to taxpayers operating within the Economic Development Poles for Well-being. On May 22, 2025, the Decree granting tax incentives in the Economic Development Poles for Well-being was published in the Official Gazette of the Federation. These incentives consist of the immediate deduction of investments in new fixed assets and the additional deduction of training expenses.
Tax incentives are granted to taxpayers operating within the Economic Development Poles for Well-being. On May 22, 2025, the Decree granting tax incentives in the Economic Development Poles for Well-being (the “Decree”) was published in the Official Gazette of the Federation (“DOF”). These incentives consist of the immediate deduction of investments in new fixed assets and the additional deduction of training expenses. The tax benefits established in the Decree may be applied by residents in Mexico, as well as by foreign residents with establishments that are: (i) Individuals taxed under the Business and Professional Activities regime; (ii) Legal Entities taxed under the General regime; and (iii) Legal Entities taxed under the Simplified Trust regime.
It is important to note that Legal Entities must obtain authorization certifying them as developers of an Economic Development Pole for Well-being (“EDPB”) in order to be eligible to apply the benefits described in the Decree; in other words, they must obtain authorization to act as “developers” dedicated to the construction and administration of the Economic Development Pole for Well-being, in accordance with the guidelines issued by the Interministerial Promotion Committee.
Now, the subjects described in the preceding paragraphs may qualify for the following tax benefits:
1. Immediate deduction of 100% of the original amount of investments in new fixed assets (excluding certain assets such as internal combustion vehicles and office furniture), provided that:
• They are used within the EDPB;
• They remain in use for at least two years;
• They are acquired between the date of the coordination agreement with the Ministry of Economy (when an EDPB is established) and September 30, 2030.
2. Additional deduction of 25% of the increase in expenses for:
• Technical or scientific training for workers registered with the IMSS, linked to a dual education program authorized by the SEP.
• Technological innovation, applicable to patentable invention projects or to obtain initial certifications necessary to integrate into supply chains.
Both tax incentives will be applicable in the fiscal years from 2025 to 2030.
It is worth noting that, at the time of the publication of the Decree, the EDPBs have not yet been formally declared by the Ministry of Economy. For this purpose, the creation of an Interministerial Promotion Committee is contemplated, which will be responsible for issuing the guidelines, selection criteria, and necessary rulings to determine the feasibility of the proposed poles. Interested federal entities may submit proposals for land eligible to be declared as EDPBs, and to do so, they must enter into coordination agreements with the Ministry of Economy.
