Throughout last year we published several articles where we followed up on the publication of the Gas Emission Tax for the State of San Luis Potosi, being that the entry into force of the same was postponed until finally, jumping to the following year.
As of January 1, 2025, the aforementioned ecological tax became effective, which, as its name indicates, focuses on the emission of polluting gases. The aforementioned tax contemplates a fee of 3 Unidades de Medida y Actualizacion (UMA) per ton of carbon dioxide (CO2) emitted or its equivalent. This tax applies to individuals and corporations with fixed sources of emissions within the state.
Principal Obligations
Registration: Taxpayers must register in the State Registry or update their Cédula de Operación Anual (COA).
Monthly returns: Provisional payments before the 17th day of the following month, even if there are no issues.
Annual Return: Deadline: last business day of August of the following fiscal year.
Electronic Means: Declarations exclusively in the SIPEL system.
Tax Calculation
The tax is based on fuel consumption, emission factors and global warming potential. The Ministry of Finance offers an online calculator to facilitate the calculation.
Tax Incentives
To promote compliance and reduce environmental impact, incentives have been implemented:
- New Companies: 100% exemption for one year.
- Low Emissions: Exemption for those emitting less than 25 tons of CO2 per month.
- Fee Reduction: Reduced fees according to emission ranges, from 1 UMA per ton to 0.10 UMA.
- Environmental Certifications: 30% discount for companies with certifications such as Clean Industry (PROFEPA) or Socially Responsible Company (CEMEFI).
In Vega, Guerrero & Asociados we are at your disposal to advise you on any situation that this or any other local or federal tax may generate to your company. Likewise, we specialize in providing solutions through strategic litigation in tax and administrative matters before any act of authority, including fines derived from environmental taxes.
