On July 21, 2025, the Ministry of Environment and Natural Resources (SEMARNAT) published in the Official Gazette of the Federation the “Agreement issuing the Guidelines to implement the Decree granting tax benefits in the Circular Economy Development Hubs for Well-being (Podecibi).”
These Guidelines operationalize the Decree published on July 4, 2025, which aims to foster investment in circular economy infrastructure by granting tax incentives to developers and companies that establish operations in designated development zones known as “Podecibi”.
What do the Guidelines regulate?
The Guidelines establish, among other provisions:
- Criteria for selecting Podecibi, including location, public ownership of land, urban and environmental suitability, connectivity, and socioeconomic conditions.
- Powers of SEMARNAT, such as issuing declaratory resolutions, project evaluation, enforcement, and interagency coordination.
- Procedures for land allocation, including public bidding, open calls, or direct award under specific conditions.
- Requirements for developers, including the obligation to submit a Master Plan and demonstrate technical and financial capacity.
- Conditions for circular economy companies seeking to operate in the industrial spaces within the Podecibi.
- Grounds for revocation, in cases of non-compliance by developers or operators.
- Structure and functions of the Hubs’ Tenants Committees, which oversee operations and internal services in each development hub.
Key aspects for investors and public authorities
- Eligible sites for Podecibi must have at least 20 hectares of industrial land use, be publicly owned, be outside protected natural areas, and demonstrate connectivity and development feasibility.
- Developers must comply with environmental obligations, anti-money laundering requirements, and guarantee that their projects are technically and legally sound.
- Direct award of assignments is allowed when no bids are received or when a single developer offers significantly greater expertise or value.
- Circular economy companies operating in a Podecibi must submit quarterly reports to SEMARNAT on activities, environmental performance, and annual impact targets.
- Access to tax benefits is contingent upon verified compliance with the conditions set forth in the Decree and these Guidelines.
Effective date
The Guidelines entered into force on July 22, 2025, the day after their publication in the Official Gazette of the Federation.
Why is this relevant?
This new regulatory framework offers a strategic opportunity to promote sustainable investment, job creation, and clean technologies in priority sectors of the circular economy. At the same time, it imposes detailed technical, legal, and administrative requirements that should be carefully considered by public entities, developers, and private sector participants.
If you would like tailored legal advice on the feasibility of participating in a Podecibi or on initiating a Declaratory or Assignment process, Vega, Guerrero & Asociados has a specialized environmental law team ready to assist you.
