On March 20, 2025, a decree was published in the Diario Oficial de la Federación (Official Gazette of the Federation) introducing significant reforms in the areas of transparency and data protection. This decree includes the enactment of the General Law on Transparency and Access to Public Information, the General Law on the Protection of Personal Data Held by Obligated Entities, and the Federal Law on the Protection of Personal Data Held by Private Entities. Additionally, it amends Article 37, Section XV, of the Organic Law of the Federal Public Administration.

On March 21, 2025, the “Guidelines for the Application of the Decree granting tax incentives to support the national strategy known as ‘Plan México’, to promote new investments, encourage dual training programs and foster innovation” (the “Guidelines”) were published in the Federal Official Gazette. This document supplements the Decree issued on January 21, 2025 (the “Decree”), and sets forth in detail the requirements, procedures, and eligibility criteria that taxpayers must meet to apply the tax benefits established therein.

As we informed in a previous communication, on March 14, 2025, the Decree that issued the Internal Regulations of the Ministry of Environment and Natural Resources (the "Regulations") was published in the Official Gazette of the Federation.