During the last few years, an increasing number of states in the country have been adding new ecological taxes to their legislation. On June 1st, 2023, the Legislative Decree number 111 came into effect, which adds new provisions regarding environmental remediation ecological taxes to the second title of the State of Guanajuato’s Tax Law.
Ecological taxes refer to those taxes that impose charges on activities that, through their actions, cause damages or negative externalities to the environment. Typically, this type of tax is used for environmental remediation or damage mitigation plans.
The list of states that have chosen to implement this legislation is growing. Currently, it includes the states of Baja California, Campeche, Coahuila, Mexico City, the State of Mexico, Guanajuato, Nuevo León, Oaxaca, Querétaro, Quintana Roo, Sinaloa, Tamaulipas, Yucatán, and Zacatecas.
In the specific case of Guanajuato, the following taxes have been implemented:
- Environmental Remediation Tax for the emission of polluting gases.
- Environmental Remediation Tax for the Emission of Pollutants into the Soil, Subsoil and Water.
- Environmental Remediation Tax for the Deposit of Waste.
However, on May 31, 2023, one day before the implementation of these taxes, the Legislative Decree number 294 was published in the Official Gazette of the Government of the State of Guanajuato, which delays the compliance with obligations regarding the environmental remediation tax for the emission of contaminants to soil, subsoil, and water.
As a result, the reporting obligations for these taxes are as follows:
- Environmental Remediation Tax for the Emission of Pollutant Gases: Declarations for the periods of June and July 2023, will be submitted between August 1st and August 22 of the same year.
- II. Environmental Remediation Tax for the Emission of Contaminants to Soil, Subsoil, and Water: Due to the mentioned delay, the obligation to declare this tax will begin until April 1, 2027.
- III. Environmental Remediation Tax for Waste Disposal: Declarations for the periods of June and July 2023, will be submitted between August 1 and August 22.
It is important for companies to get insight regarding these taxes and determine if they are subject to these new obligations in order to take appropriate operational measures and comply with the responsibilities imposed by the law.
At Vega, Guerrero & Asociados, we can provide assistance to your company in meeting the new obligations derived from these taxes. Likewise, we can support you in case you need legal defense against these taxes, whether it is their initial application or against possible sanctions determined by the authorities.
