Mexico City, January 13th, 2022.
On January 1st, 2022, Title Two of the Tax Law of the State of Nuevo Leon («Law») was amended to include a Fifth Chapter «On Ecological Taxes», which comprises the following:
A.Tax for Pollution in the Extraction of Stone Materials.
This tax is levied on persons and economic units that in Nuevo Leon extract, exploit or take advantage of the stone materials listed in the Law, such as construction and ornamental stones, marble, quarries, granites, slates, limestone, siliceous sands, dimensioned stones, among others.
The tax is calculated at the rate[1] of 1.5 ($144.33) for each cubic meter of stone materials extracted, exploited, or used.
B.Tax on the Emission of Pollutants into the Atmosphere.
This tax is levied on persons and economic units that have facilities or fixed sources which develop activities that generate pollutant emissions within the State, and which are: (i) Particles smaller than 10 micrometers; (ii) Particles smaller than 2.5 micrometers; (iii) Total Suspended Particles; (iv) Nitrogen Oxides; and (v) Sulfur Dioxide, provided they exceed the maximum permissible limits established in the Mexican Official Standards.
The tax is calculated at the rate of 2.79 ($268.45) for each ton or fraction thereof of particles emitted.
C.Tax on the Emission of Water Pollutants.
This tax is levied on persons and economic units that, by themselves or through intermediaries, deposit, dispose or discharge any of the polluting substances indicated in the Law in bodies of water located in the State, provided that they exceed the maximum permissible limits established in Mexican Official Standard NOM-001-SEMARNAT-1996.
The tax is calculated by applying the rate of 1.10 ($105.84) for each cubic meter affected.
D.Tax on the Emission of Pollutants in the Subsoil and/or Soil.
This tax is levied on persons and economic units which by themselves or through intermediaries, deposit, dispose or discharge in the subsoil and/or soil of the State any or some of the polluting substances indicated in the Law, as long as they exceed the maximum permissible limits indicated.
The tax is calculated by applying the rate of 1.10 ($105.84) for each milligram or kilogram of pollutant for each one hundred square meters of affected land, which are deposited, disposed of, or discharged exceeding the maximum permissible limits indicated in the Law.
All these taxes are payable monthly no later than the 17th day of the month following the circumstances that gave rise to the payment of each tax.
Additionally, the taxpayers of each of these taxes must comply with a series of administrative obligations such as registering in the State Taxpayers Registry, keeping daily records and filing periodic notices and reports, among many others.
These amendments, in our opinion, result in serious and clear constitutional breach, reason why the lawyers of the firm specialized in tax and environmental matters are at your service to discuss this matter, as we have experience in dealing with similar issues implemented by other entities in the country.
It should be noted that the defense terms may be very short, since depending on each case it may be feasible to file an indirect amparo lawsuit, as a self-applicable rule, within 30 business days after its entry into force, which term would expire on February 11, 2022.[2]
S I N C E R E L Y,
Gerardo Nieto
Gil Zenteno
Alejandro Barrera
Sergio Barajas
Víctor Barajas
Francisco Matus
Carlos Velázquez de León
David Puente
[1] According to Article 10 of the Fiscal Code of the State of Nuevo Leon, the rate is understood as the Unidad de Medida y Actualizacion, which current value is of $96.22.
[2] It is important to analyze each specific case to determine if there could be an act of application of the rule that generates the need to file a defense before the indicated deadline.
