Amendments to the Finance Law of the State of San Luis Potosi, in the area of ecological taxes.

The Congress of the State of San Luis Potosi, by means of a press release issued today, informed that in an ordinary session held on June 6th, it approved the reform to the Tax on the Emission of Polluting Gases into the Atmosphere, in order to avoid a controversy between environmental and ecological issues, since the purpose of these taxes is only to promote the care and protection of the environment through tax rates that encourage more responsible behavior among producers and consumers.

The press release states that reforms were generated to exempt from the tax those activities that generate indirect emissions of certain polluting substances in production processes within the State.

In addition, the taxpayers liable for the tax on the emission of polluting gases into the atmosphere are clarified, excluding the category of “economic units” and defining more precisely who must pay the tax, as well as adding the federal public administration as a taxpayer liable to pay the tax.

In addition, they pointed out that the Greenhouse Gases or Compounds table is updated according to the agreement of the Ministry of Environment and Natural Resources (SEMARNAT). It is also stated that all contributions collected will be destined to the Public Environmental Fund, as established in Article 180 of the Environmental Law of the State of San Luis Potosi, and to the Climate Change Fund, in accordance with Article 46 of the Climate Change Law of the State of San Luis Potosi, in accordance with state priorities.

In addition, the obligations to file the notice of registration with the Secretariat and to keep the log of the Monthly Operation Cards are eliminated, as they are considered unnecessary and redundant.

Finally, the effective date of the tax is modified, moving it from June 10 to July 1 of the current year.

As a result of the foregoing, this amendment to the Tax Law of the State of San Luis Potosi, far from clarifying the scope of the elements of the ecological tax, only generates greater legal uncertainty for all parties obligated to pay this tax. Therefore, the tax team of Vega, Guerrero & Asociados is at your disposal to provide the necessary support and advice regarding this ecological tax.


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