On October 11, 2023, the Official Gazette of the Federation published the decree granting tax incentives to key sectors of the export industry consisting of the immediate deduction of the investment in new fixed assets and the additional deduction of training expenses.
In general terms, the stimulus consists of:
- Accelerated deduction of new fixed asset acquisitions, according to the rates established in the Decree.
- Additional deduction of 25% of the increase in training expenses.
The tax incentive applies to individuals and companies with business activities that export their products and are engaged in the following industries:
- Products intended for human and animal feed.
- Fertilizers and agrochemicals.
- Materias primas para la industria farmacéutica y preparaciones farmacéuticas.
- Electronic components, such as single or loaded cards, circuits, capacitors, capacitors, resistors, connectors and semiconductors, coils, transformers, harnesses and computer and telephone modems.
- Machinery for watches, measuring, control and navigation instruments, and electronic medical equipment, for medical use.
- Batteries, accumulators, batteries, power cables, plugs, contacts, fuses and accessories for electrical installations.
- Gasoline, hybrid and alternative fuel engines for cars, vans and trucks.
- Internal combustion engines, turbines and transmissions for aircraft.
- Non-electronic equipment and apparatus for medical, dental and laboratory use, disposable material for medical use and optical articles for ophthalmic use.
- Production of cinematographic or audiovisual works, the content of which is protected by copyright under the terms of the applicable regulations.
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