Mexico: Ecological taxes in the State of Guanajuato effective fiscal year 2023

In brief

On 30 November 2022, Legislative Decree Number 111 was published in the Official Gazette of the Government of the State of Guanajuato.


The Decree, which came into effect 1 January 2023, added "Ecological Taxes for Environmental Remediation," to the Finance Law for the State of Guanajuato under Chapter Eight, Title Two and established three ecological taxes:

1. Environmental remediation tax for the emission of polluting gases.

  • Individuals, legal entities and economic units residing in the State of Guanajuato that have facilities or fixed sources in which activities are developed that generate emissions that pollute the atmosphere in an aggravating manner in the territory of the State are obligated to pay this tax.
  • The tax is levied at the time taxpayers make aggravating emissions into the atmosphere and will be calculated by applying a tax rate the equivalent of MXN 250 per ton of carbon dioxide emitted or the conversion thereof.

2. Environmental remediation tax for the emission of pollutants into the soil, subsoil and water.

  • Those that deposit, dispose or discharge polluting substances into the soil, subsoil or water within the State of Guanajuato are subject to the tax.
  • The tax is assessed by applying two tax rates: i) soil and subsoil: equivalent to MXN 25 for each 100 square meters affected with polluting substances; and ii) water: equivalent to MXN 100 for each cubic meter affected in wastewater with polluting substances.

3. Tax for environmental remediation for the deposit or storage of waste.

  • Individuals, legal entities and economic units that by themselves or through intermediaries, deposit or store waste in public or private landfills located in the State of Guanajuato, and which upon their release into the environment are a toxic or dangerous constituent that affects human health or ecosystems, are required to pay this tax.
  • This tax is assessed at a rate of MXN 100 per ton of waste deposited or stored in public or private landfills.

Taxpayers that are required to declare, determine and pay the above mentioned environmental remediation ecological taxes, must file monthly declarations, and if applicable, the payment of the tax due for the months of January to April of the fiscal year 2023 and from 1 May to 22 May 2023, through the forms and means that the Tax Administration Service of the State of Guanajuato will publish through general provisions.

The Executive Branch of the State of Guanajuato has 180 days from 1 December 2022, to adapt the respective regulations and other general administrative provisions to clarify the mechanisms for determining the tax and its payment methods.

In order to avoid being required to pay any of these taxes, legal and business entities should perform a detailed analysis of their activities carried out to evaluate: i) whether or not they are subject to the payment of such taxes; ii) the methods for determining the tax; and iii) the payment thereof.

The environmental taxes may be challenged through an Amparo Petition that could be filed within 15 business days from the day after the first payment of any of the three environmental taxes mentioned above is made.

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At Baker McKenzie, our team of lawyers and professionals are available to assist clients to design and implement a strategy that allows your company to preform an analysis to ensure compliance of these new taxes, and if necessary, challenge the issuance of any new taxes by the tax authorities.


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