November 13, 2025
On November 10, 2025, it was published in the Diario Oficial de la Federación (Official Gazette of the Federation) the “NOTICE informing the general public of the modifications to the Agreement of the Board of Directors of the National Housing Fund Institute for Workers (INFONAVIT), which issues the Rules for obtaining the certificate of tax status regarding employer contributions and payment of discounts, under the terms indicated.»,» with the aim of harmonizing its content with Article 32-D of the Federal Tax Code, in relation to Rules 2.1.27. of the Miscellaneous Tax Resolution for 2025.
Article 32-D of the Federal Tax Code establishes, in general terms, various parameters that must be applied by those who receive and exercise federal public resources; in particular, it prohibits the contracting of acquisitions, leases, services, or public works, as well as the granting of subsidies or incentives to individuals, corporations, or legal entities that, among other things, have certain tax credits in their name. The penultimate paragraph states that the Tax Administration Service (SAT) and the federal tax authorities shall establish the corresponding procedure for obtaining the opinion of compliance with tax obligations.
Based on the foregoing, through Miscellaneous Tax Resolution Rules, the Tax Administration Service has established the respective procedure and indicated as a prerogative in favor of trusts and funds that receive and exercise federal public resources that, prior to granting or authorizing a subsidy or incentive, must verify compliance with the tax obligations of the beneficiaries, except for those who are not required to register in the Federal Taxpayers Registry (RFC) or when a subsidy or incentive of up to $30,000.00 (thirty thousand Mexican pesos 00/100 M.N.) is granted.
Consequently, in order to align the provisions related to obtaining the Tax Status Certificate issued by INFONAVIT, Rule Seven was added, which establishes that: “In accordance with the provisions of Article 32-D of the Federal Tax Code, prior to granting or authorizing subsidies or incentives, the trusts or funds that must verify compliance with the tax obligations of the beneficiaries may adhere to what is established by the Tax Administration Service through the Miscellaneous Tax Resolution and the General Rules for obtaining the opinion of compliance with tax obligations, as applicable.”
The attorneys from the Social Security and Labor Law departments remain at your disposal to provide guidance and advice regarding compliance with this new obligation.
SINCERELY
Gil Zenteno
Jorge G. De Presno
David Puente Tostado
Ana Sofia Lazcano
Gabriela Méndez
Jesús Carmona