Tax Incentives
Faced with the declaration of health due to force majeure, derived from the coronavirus epidemic (COVID-19), the governors of the states of Mexico, took measures to support the taxpayer through certain tax incentives and in order to be able to pay a little for the economy. Here are some of the most significant tax incentives:
| State | Action |
| Aguascalientes | Discount on ISN, Industrial Parks Paperwork and Maintenance. |
| Baja California Sur | Deferred taxes from ISN, Vehicle Control Tax, due to State Housing Institute, for up to 3 months. |
| Chihuahua | He granted grace periods of up to six months, waiving interest for the next three months. |
| Mexico City | Extension in tenure, water and ISN. |
| Coahuila | Discounts of 5 per cent were extended for property payments, 80 per cent for licensing tax, and verifications, 85 per cent for rental tax. |
| Colima | Payment of taxes without surcharges until 30 April, also applies for annual renewal or replacement of vehicle decal and tenure. |
| Durango | Discounts of 50% in ISN, 5% and 10% in state procedures, as well as extension of payments for tax agreements or duties to the state government. |
| Estado de México | Discount of 50% in the ISN, during the month of April, for companies with up to 50 workers. |
| Guanajuato | Prórroga en ISN en los próximos dos meses. |
| Guerrero | It waived taxes in April on merchants, and issued a 50 per cent stimulus to the income tax, as well as an extension on annual returns. |
| Hidalgo | Extension in water payment for 3 months. |
| Jalisco | Extension and grace periods for Smes. |
| Morelos | Benefits for the Women Entrepreneurs Program. |
| Nayarit | The ISN and ID will be payable from July to December, Discounts are granted in 100% surcharges to taxpayers with debit, and may pay until June 30, the Public Property Registry will give 50% discount on all items, until June. |
| Nuevo León | They will exempt from the ISN 35 thousand companies and businesses of the state during April, May and June. |
| Oaxaca | Fiscal stimulus of 50% in the ISN for March and April and 100% support in the tax on lodging allowance. |
| Puebla | They condone ISN to micro-enterprises with 1-10 workers, in a period of April to December 2020. |
| Querétaro | Payment for operating licence is deferred until 30 June. |
| Quintana Roo | Deferral of returns and payments, as well as a 20 per cent on-time payment allowance. |
| San Luis Potosí | Extension of the ISN payment and a 100% ISN stimulus from March to June. |
| Sinaloa | Application of one month and 75% discount on fines. |
| Sonora | Discounts of 50% in ISN, 100% in payment from ISH, 50% in payment of registration fees for housing, and suspension of acts of state control. |
| Tamaulipas | ISN can be paid after 90 days without surcharges or interest. |
| Veracruz | Updates, surcharges and fines are waived, as well as prescription of some tax credits, 20% discount and property payment. |
| Yucatán | Discounts of 50% on ISN, 100% on ISH, ID tax and business tax. |
| Zacatecas | Remission of up to 100% of ISN, depending on the workers with the company counts, Remission of 100% of the tax on lodging services. |
It is worth mentioning that some states have not taken measures to help the taxpayer, such as Tabasco, Baja California and Chiapas, that is why we invite you to be aware of our contents.
Bandala | Díaz | García keeps you informed about the benefits and how you can apply the tax incentives depending on the state you are in.
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