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Newsletter 17 Mar 2025 · Mexico

Iniciativa de reforma a la Ley del Impuesto Sobre la Renta para gravar las donaciones, herencias y legados.

Initiative to Amend the Federal Income Tax Law to tax gifts and estates.

2 min read
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Iniciativa de reforma a la Ley del Impuesto Sobre la Renta  para gravar las donaciones, herencias y legadosInitiative to Amend the Federal Income Tax Law to tax gifts and estates

El 4 de marzo de 2025 el Partido Verde Ecologista presentó una iniciativa de reforma a la Ley del Impuesto sobre la Renta para gravar las donaciones, herencias y legados -que actualmente se encuentran exentas-.

El texto original establece tasas progresivas del 10% al 30% sobre montos que excedan los 15 MDP. Sin embargo, en una entrevista radiofónica, el diputado mencionó que modificaría los umbrales.

La iniciativa será analizada por la Comisión de Hacienda y, si se aprueba, será discutida en el Pleno del Congreso de la Ciudad de México. En caso de ser aprobada, se enviará al Congreso de la Unión para su valoración y eventual discusión.

On March 4, 2025 the Partido Verde filed an initiative to amend the Federal Income Tax Law to tax gifts and estates -currently exempt-.

The initial text provides progressive tax rates ranging from 10% to 30% on amounts exceeding 15 million pesos. However, during a radio interview, the congressman stated that the thresholds may be modified.

The initiative will first be reviewed by the Finance Committee of the Mexico City Congress and, if approved, it will proceed to the full Mexico City Congress for debate and voting. If the initiative is approved by the local Congress, it will be submitted to the Federal Congress for further consideration.