Mexico City, January 13th, 2022.
On January 1, 2022, the Ninth Chapter containing the denominated «Ecological Taxes» was added to Title Three of the Tax Law of the State of Querétaro («Law»), which contains the following:
A. Tax for Environmental Remediation in the Extraction of Materials.
This tax is levied on persons and economic units that, in Queretaro, extract from the soil and subsoil any of the materials defined as non-metallic minerals of high and low environmental impact.
The tax is computed by applying to the total cubic meters of taxed minerals extracted, as stated in the Annual Operation Card (Cédula de Operación Anual «COA») and must be paid monthly no later than the 22nd day of the month following the month in which the aforementioned materials were extracted. The applicable fees are:
- 0.20 Unidades de Medida y Actualizacion («UMA»)[1] ($19.24) for each cubic meter of non-metallic minerals of low environmental impact.
- 0.50 UMA ($48.11) for each cubic meter of non-metallic minerals with high environmental impact.
B. Tax on the Emission of Gases into the Atmosphere.
This tax is levied on persons and economic units that have facilities or fixed sources in which activities are carried out that directly or indirectly emit any of the greenhouse gases indicated in the Law itself, either individually or in any combination thereof.
The tax is calculated by applying the tax rate of 5.6 UMA ($ 538.83) to the total tons of gases emitted into the atmosphere indicated in the Law expressed in tons of Carbon Dioxide Equivalent, using the conversion table provided in the Law. The tax must be paid within the month following the month in which the report is submitted to the National or State Pollutant Emission and Transfer Registry (RETEC), as applicable.
C. Tax on the Final Disposal of Special Handling and Hazardous Waste.
Persons and economic units that generate at least annually an amount equal to or greater than 10 tons of hazardous or special handling waste (large generators) that, by themselves or through third parties, carry out (i) the final disposal of special handling waste in sanitary landfills, landfill banks or public or private final disposal sites located in the territory of the State of Queretaro; or (i) carry out the storage or controlled confinement of hazardous waste within the State of Queretaro, are subject to this tax.
The tax is calculated by applying the rate of 1.25 UMA ($120.25) on the total tons of (i) special handling waste deposited or stored in sanitary landfills, landfill banks or public or private final disposal sites, located within the territory of the State of Queretaro, excluding special handling waste that are recycled, reused, co-processed, etc.; and (ii) hazardous waste that is confined or stored in the territory of the State of Queretaro.
Additionally, taxpayers of each of these taxes must comply with administrative obligations such as registering in the State Taxpayers Registry, keeping daily records and filing periodic notices and reports, among others.
These reforms, in our opinion, result in serious and clear constitutional breaches, for which reason the lawyers of the firm specialized in tax and environmental matters are at your service to comment on them, 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-application 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 E Y
Gerardo Nieto
Gil Zenteno
Alejandro Barrera
Sergio Barajas
Víctor Barajas
Francisco Matus
Luis Luján
[1] The value of the UMA for substantially all of 2022 is $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 deadline.
