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Legal briefing

Tax Incentives for Nearshoring

19/10/2023

October 19th, 2023.– On October 11th, 2023, a “Decree granting tax incentives to key sectors of the export industry consisting of the immediate deduction of the investment in new fixed assets and the additional deduction of training expenses” (the “Decree”) was published in the Federal Official Gazette (DOF, per its acronym in Spanish).

The purpose of this Decree is to encourage the relocation of part of the production processes of exporting companies into Mexico (nearshoring), in order to encourage direct foreign investment in our country.

We are at your service to answer any questions or comments regarding the application of the Decree.

Consult the complete news in our PDF version by clicking here.

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