On October 16, 2025, the "Decree amending and adding various provisions to the Amparo Law, Regulating Articles 103 and 107 of the Political Constitution of the United Mexican States, the Federal Tax Code and the Organic Law of the Federal Court of Administrative Justice" ("reform") was published in the Official Gazette of the Federation. As part of this reform, the following amendments to the Amparo Law were proposed:
The reform consolidates the electronic file with full legal equivalence compared to the physical file. The heads of the courts must guarantee the digitization of all promotions, agreements and resolutions, and the total concordance between both files.
It will be possible to submit documentation in amparo proceedings electronically or in print, without the former being mandatory for the complaining party; Authorities, however, will have to adopt official digital means for notifications and promotions.
New conditions are required to prove legitimate interest: it is enough to demonstrate a real, individual or collective and differentiated injury, and the requirement that it be "current" is eliminated. The benefit of amparo can be collective; the spectrum of protected people is expanded.
The reform establishes new cases of inadmissibility of the suspension for affecting the social interest or contravening provisions of public order when it comes to acts related to money laundering, firm tax credits, irregular financial activities or national security issues.
In particular, the following cases stand out:
Additionally, in tax matters, it is established that, in the case of contested tax credits that are final or acts that resolve requests for the prescription of such tax credits, the suspension may be granted if a guarantee of the tax interest is constituted, by means of a deposit note or a letter of credit.
In turn, it is indicated that, when the amparo is requested against acts related to the determination, liquidation, execution or collection of contributions or credits of a fiscal nature, the suspension of the challenged act may be granted at its discretion. However, such a measure will take effect if the tax interest is guaranteed by any of the means authorized by the applicable tax laws.
The extension of the application for amparo is restricted and regulated and procedures are streamlined to avoid dilatory appeals.
The deadline for issuing a judgment is extended to 90 calendar days and clarifies the cases in which the authorities can justify the impossibility of compliance, exempting them from liability under certain conditions.
It is established that the indirect amparo proceeds against acts (i) of execution or collection of contributions of tax credits determined in liquidation resolutions that have been challenged and have become final by resolution of the competent authority; or (ii) of resolutions that resolve requests for the prescription of such final credits. However, it may only be filed until the time of publication of the auction notice, in which case the violations committed during the procedure will be asserted.
In turn, it is specified that the general rules applied during the procedure may only be claimed in the amparo filed against the resolution.
Consequently, the Federal Tax Code and the Organic Law of the Federal Court of Administrative Justice are amended to eliminate the admissibility of the appeal for revocation and the contentious-administrative trial against acts of collection of final tax credits and resolutions on the prescription of tax credits.
At the proposal of the Chamber of Deputies, the transitory article relating to matters in process was rewritten to clarify that the procedural stages concluded are governed by the regulations in force at the time of their completion, while the actions after the entry into force of the reform will be subject to the new provisions. This design seeks to reconcile the immediate application of the procedural rules with the prohibition of retroactivity to the detriment of any person and with the protection of acquired rights, in line with the jurisprudence of the Supreme Court.
Although the transitory law claims to respect concluded stages, its immediate application to future actions within pending trials can generate material effects comparable to retroactivity.
The decree was published on October 16, 2025 in the Official Gazette of the Federation. Except for specific provisions and the temporary regimes indicated, the reform entered into force the day after its publication.
Review the amparo matters in process to identify concluded stages and future actions that will remain under the new procedural regime and update the strategy to the new standards of legitimate interest and suspension. In fiscal matters, reevaluate the defense route and schedules against acts of execution of firm credits, considering the new barriers of origin and the guaranteed requirements.
For any questions or comments, you can contact our expert team.
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