Plan México Tax Incentives

Plan México Tax Incentives

As part of Plan México, the Mexican government granted tax incentives so that companies investing in new fixed assets can deduct that investment immediately, instead of over several years. This lowers the income tax due in the year of the investment and improves cash flow.

The incentive has requirements, deadlines and percentages that depend on the type of asset and the company’s activity. We review whether your investments qualify and apply the incentive correctly in your accounting and tax returns.

Who can benefit

  • Companies buying new machinery or equipment in Mexico.
  • Manufacturers and maquiladoras expanding their plants or production lines.
  • Foreign companies setting up or relocating operations to Mexico.
  • Companies investing in transportation, computer or technology equipment for their operation.
  • Companies investing in staff training or innovation.

What to consider

  • New assets: the incentive applies to investments in new fixed assets; not every asset qualifies.
  • Type of asset and activity: the amount you can deduct depends on what you buy and what your company does.
  • Investment period: the incentive is temporary; the investment must be made within the period set by the decree.
  • Requirements and notices: there are conditions and filings with the authority that must be met to keep the benefit.
  • Effect on your tax return: it changes the year’s income tax and it may be advisable to adjust your estimated payments.

Percentages, requirements and deadlines depend on the type of investment and your activity. In the first consultation we review which ones apply to you.

How we help

Review of your investments

We review the assets you bought or plan to buy and which ones qualify for the incentive.

Benefit calculation

We calculate how much you can deduct and how your income tax changes compared with the regular deduction.

Requirements and filings

We verify that you meet the conditions and file the notices that apply.

Documentation

We prepare the file for each investment to support the deduction in case of an audit.

Application on your tax return

We reflect the incentive in your accounting, estimated payments and annual return.

Investment planning

We help you schedule your purchases to use the incentive while it is in effect.

If your company is investing in Mexico for the first time, see all our binational services and how the US–Mexico tax treaty applies to your operation.

We serve companies from our offices in Tampico, Monterrey and Querétaro, and in the United States through our Houston office.

Frequently asked questions
A tax incentive that allows companies to deduct investments in new fixed assets immediately, instead of over several years, so they pay less income tax in the year they invest.
Investments in new fixed assets, such as machinery and equipment. Which assets qualify and how much can be deducted depends on the type of asset and the company’s activity.
The incentive is temporary and applies to investments made within the period set by the decree. We help you schedule your purchases so you do not miss it.
In most cases it improves cash flow, but it depends on your profits and plans. Before applying it, we calculate both scenarios.
Yes, there are also incentives for training and innovation expenses. We review which ones apply to your company.
Yes. We support foreign companies from the moment they set up in Mexico and review which incentives they can use with their investment.
Binational Services
Services in Mexico
Our Offices
  • Tampico: +52 (833) 217.85.00
  • Monterrey: +52 (81) 2317.48.80
  • Querétaro: +52 (442) 225.55.10
Book a consultation

Your first consultation is free, at any of our offices or by video call, in English or Spanish.

Contact us

Are you investing in machinery or equipment in Mexico?

We review whether your investment qualifies and how much you can deduct. Your first consultation is free, at any of our offices or by video call, in English or Spanish

Contact us