On May 14, 2026, the Supreme Court (“SCJN”) (Amparo en Revisión 551/2024) held that a retail store commercializing menstrual hygiene products lacks standing to challenge, by means of an amparo proceeding, the constitutionality of Article 2-A of the Value Added Tax Law (Ley del Impuesto al Valor Agregado, “LIVA”). Said provision establishes that the sale of menstrual cups, sanitary pads, and tampons for menstrual hygiene products is subject to a 0% rate for value added tax (“VAT”) purposes, while excluding other menstrual hygiene products from such treatment.