July 1, 2025
The obligation arising from the amendment to Article 29 of the Law of the National Employees’ Housing Fund Institute (“INFONAVIT”) must be fulfilled as of July 2025. Under the amended provision, employers who have employees with INFONAVIT loans must make discounts to salaries paid, even in cases of absences or incapacities under the terms of the Social Security Law.
The reform was published on February 21, 2025, in the Official Gazette of the Federation and became effective as of the following day. However, the Board of Directors of INFONAVIT granted a transition period to comply with the obligations until the fourth bimester of 2025 through a notice published on May 15, 2025.
We consider this amended provision to be unconstitutional because it establishes a tax obligation to deduct even when there is no obligation to pay salaries in cases of absences or incapacities.
Employers who did not file a constitutional claim (“amparo”) when the bill became effective will have the opportunity to do so within 15 business days following the first payment of the discounts. Although the obligation to make discounts begins in July 2025, the payment must be made by September 17, 2025, at the latest and, from then on, an amparo claim may be filed to avoid consenting a potential unconstitutionality.
We remain at your disposal to provide legal advice on the compliance of this Bill, as well as to further discuss on the opportunity for legal remedies.
Sincerely:
Gerardo Nieto
nieto@basham.com.mx
Gil Zenteno G.
zenteno@basham.com.mx
Alejandro Barrera
barrera@basham.com.mx
Sergio Barajas
barajas@basham.com.mx
Víctor Barajas
mbarajas@basham.com.mx
Ramón de la Torre
rdelatorre@basham.com.mx