Measurement and Updating Unit (UMA) and its application in the tax provisions.


Measurement and Updating Unit (UMA) and its application in the tax provisions.


Derived from the constitutional reform on the de-indexation of the minimum wage that occurred at the beginning of 2016, the Unidad de Medida y Actualizacion (UMA) was created, which, in principle, must be applied in substitution of the minimum wage when the latter is applied as a reference to determine an obligation to be borne by the governed.




The UMA is an economic reference that was created to stop using the minimum wage as an instrument for indexing and updating the amounts of the obligations of the governed provided for in various legal provisions, such as fines, duties, among others.


As a result, the minimum wage can function as an independent public policy instrument and comply with the constitutional objective of being sufficient to satisfy the normal material, social and cultural needs of a head of household and to provide for the compulsory education of children.


Currently, concerns have arisen as to whether or not the UMA replaces the minimum wage in those references contained in the tax laws. In this regard, we are of the opinion that in the fiscal area, the minimum wage should not always be substituted for the UMA..


The lawyers of the tax and labor area of the Firm are at your service to answer any questions regarding the content of this document.






Gerardo Nieto
Gil Zenteno
Alejandro Barrera
Jorge De Presno
Victor Barajas



Mexico City, November 24, 2017.