Monterrey, Nuevo León, January 14th, 2022.
On December 23rd, 2021, it was published in the Official Gazette of Nuevo León Decree number 037, through which several amendments were introduced in the Treasury Law of Nuevo Leon, including certain modifications to Chapter Eight, of the Payroll Tax (hereinafter “ISN”).
The reform to the ISN consists in the addition of Article 154 Bis, which extends the object of this tax, to include all payments that fall under the scope of salary-assimilated payments, pursuant to Article 94 of the Federal Income Tax Law.
Although concepts included in Chapter Eight are already included as object of the ISN (e.g., fees to directors, services mainly rendered to a single contractor, etc.), derived from this reform inclusion of other kind of payments are added, being the most relevant one the advanced payments to members of civil partnerships and associations.
We consider that there are sound legal arguments to challenge the constitutionality of Article 154 Bis, since it breaches the proportionality principle.
There is a 15-business day term as of the tax payment date in order to file the amparo petition.
The members of the tax practice group of the Firm are ready to assist you in this or any other tax matter.
S I N C E R E L Y,
Francisco J. Matus