• Find a lawyer
  • Practices and Sectors
    Position
    Office

Legal briefing

Reform proposal to the Income Tax Law (LISR) presented before the Congress of Mexico City.

10/03/2025

On March 4, a proposal to reform Mexico’s Income Tax Law (LISR) was presented to the Congress of Mexico City, aiming to impose taxes on high-value donations, inheritances, and legacies. This measure could significantly impact estate planning and raise constitutional concerns.

The proposal introduces a progressive tax rate of 10%, 20%, and 30% on income exceeding specific thresholds from donations, inheritances, or legacies. If approved, the initiative will proceed to Mexico’s Congress for further evaluation and potential discussion in both Chambers.

Given its implications, Pérez-Llorca México’s Tax team will closely monitor its progress and report on any legislative developments.

Consult the full content of the Legal Briefing here.

Related Practices and Sectors

preload imagepreload image