On November 14, 2023, a thesis issued by the Second Collegiate Court in Administrative Matters of the Second Circuit was published in the Judicial Weekly of the Federation and in its electronic Gazette,which unfortunately determined that Article 69 S of the Financial Code of the State of Mexico and Municipalities, added by decree published in the local Official Gazette on January 31, 2022, establishes the tax on the emission of polluting gases into the atmosphere, by not providing for the tax on the emission of polluting gases into the atmosphere, does not violate the principle of tax legality.
In this sense, the magistrates pointed out that, although article 69 S in question does not establish the activity or fact that is subject to taxation, it is certain that it is not possible to interpret it in isolation, but rather it must be interpreted in harmony with the various precepts 69 S Bis to 69 S Sexies of the aforementioned ordinance.
This is because, from those legal precepts, the object of the contribution is deduced, that is to say, the polluting emission of carbon dioxide, methane, and nitrous oxide, whether unitary or any combination of them expressed in tons, discharged by fixed sources; hence, the principle of tax legality is not violated.
Thus, it is clear that Mexico’s legal environment is oriented to penalize the misuse of natural resources and environmental pollution, contributing with these measures to the care and conservation of the country’s natural resources.
Derived from the above, the tax team of Vega, Guerrero & Asociados is at your service to provide you with the corresponding support and advice for compliance with these new tax provisions.
