On November 30th, 2022, a decree was published in the Official Gazette of the State of Guanajuato, adding the Eighth Chapter to the Second Title of the State of Guanajuato’s Tax Law, called Environmental Remediation Taxes.

The addition made to the above mentioned regulation establishes new taxes in the State of Guanajuato, as follows:

• Environmental Remediation Tax for the emission of Polluting Gases
  • The tax will be levied at the time that taxpayers emit into the atmosphere, applying a tax rate equivalent to $250.00 (Two hundred fifty pesos 00/100 M.N.) per ton emitted of carbon dioxide, or its conversion according to the types of greenhouse gases established in the decree.

• Environmental Remediation Tax for the emission of Pollutants to Soil, Subsoil and Water.
  • The tax will be levied by applying the following equivalents and fees:
    • Soil and subsoil: A tax rate equivalent to $25.00 (Twenty-five pesos 00/100 M.N.) for every one hundred square meters affected.
    • Water: Basic and residual wastewater pollutants caused by heavy metals and cyanides, determining a tax rate equivalent to $100.00 (One hundred pesos 00/100 M.N.) for every cubic meter affected.

• Environmental Remediation Tax for the deposit or storage of waste.
  • The taxable base is the amount of tons of waste deposited or stored in public or private landfills.

  • The tax will be levied by applying a rate of $100.00 (One hundred pesos 00/100 M.N.) per ton of waste deposited or stored in public or private landfills.

The entry into force of the provisions referred to will be on June 1st, 2023, in accordance with the eighth transitional article of the State of Guanajuato’s Income Law published on December 30th, 2022.

Although currently this tax will only affect companies and economic units located in the State of Guanajuato, companies from other entities should consider that in the future it could affect individuals located in different states, based on reforms to the regulatory legal frameworks of each entity.

At ILC Abogados, we consider that there are elements to present amparo lawsuits that prevent the application of the aforementioned provisions, which would lead to taxes not being collected, or alternatively, being collected with minor effects on the companies’ assets.

We hope that the information is useful and we remain at your disposal for any questions or comments you may have on this matter.

In relation to the aforementioned, it is recommended that if any individual or legal entity is provided or has been provided with any specialized service, they should verify that such person has presented the corresponding information to the aforementioned institutions.

We hope that this information is useful and we remain at your disposal for any questions or comments you may have on this matter.