October 21, 2025
On October 16, 2025, the Federal Official Gazette published a reform of the Amparo Law, Rules of Articles 103 and 107 of the Constitution, the Tax Code, and the Organic Law of the Federal Court of Administrative Justice. The Decree entered into force the following day, that is, on October 17, 2025.
The reform introduces changes to the amparo proceeding by clarifying the scope of legitimate interest, the effects and limits of the injunction (suspensión), the assumptions under which the complaint may be expanded, and the rules regarding the enforcement of final judgments, among others. It also strengthens the implementation of digital amparo proceedings, facilitating the filing and tracking of cases through electronic means.
Among the most relevant points are the following:
A. Legitimate Interest.
It is established that the law, act, or omission must generate a real legal injury, whether individual or collective, which is distinct from that affecting the general public.
B. Limits on Injunctions in Matters of Permits and Concessions.
The injunction shall not be granted to allow the continuation of activities requiring a federal permit, authorization, or concession when the petitioner does not possess such authorization.
C. Injunctions in Matters of Public Debt and Tax.
The injunction is deemed inadmissible in matters involving public debt, and limitations are imposed on the types of guarantees allowed in tax matters.
D. Anti-Money Laundering (AML).
The provisional injunction shall not be granted when it would allow the commission or continuation of acts, operations, or services related to the prevention and combat of money laundering. The court must protect resources necessary for the payment of wages, alimony, subsistence of the natural person holding the account or their dependents, as well as tax liabilities or mortgage loans on residential property. Furthermore, the final injunction may only be granted to allow disposition of funds contained in accounts whose lawful origin has been demonstrated.
E. Timeframe for Judgments in Indirect Amparo Proceedings.
It is established that the ruling must be issued within 90 calendar days following the constitutional hearing.
F. Digital Justice.
The reform facilitates the filing and monitoring of amparo proceedings by electronic means and establishes the obligation for all authorities to have an official account enabling expedited electronic notifications.
G. Tax Credits.
An amparo against final tax credits may only be filed once the auction notice (convocatoria de remate) has been published.
H. Application to Ongoing Proceedings.
The reform establishes the possibility of applying the reform to procedural actions carried out after it enters into force. This means that amparo proceedings currently in process may be affected by the new provisions, making it necessary to carefully analyze cases in which an acquired right may be invoked in favor of the complainant.
Who should be informed?
All individuals or legal entities that have an amparo proceeding to be filed, in process, or pending resolution.
Recommendation:
The entry into force of this reform means that the defense of rights against acts of authority must focus on a more strategic and precise approach, prioritizing substantive constitutional arguments. The limitation of opportunities to suspend certain acts preventively underscores the importance of having specialized counsel to identify opportunities, manage risks, and ensure the legal protection of both individuals and legal entities.
At Basham, Ringe y Correa, S.C., we are prepared to provide comprehensive legal advice on any matter related to the challenge of such acts and to analyze potential impacts arising from this reform.
SINCERELY
Carlos Martínez Betanzos
cmartinez@basham.com.mx
Diana Rangel León
drangel@basham.com.mx
Daniela Pineda Robles
dpineda@basham.com.mx
Andrés Hernández Romo Sunderland
ahernandezr@basham.com.mx
María Regina Sotelo Ocejo
rsotelo@basham.com.mx
Ricardo Antonio Tagle Pastén
rtagle@basham.com.mx