On December 23, 2021 the State of Nuevo Leon published in the Official Journal for the State of Nuevo Leon Decree No. 037 amending key provisions of the Treasury Law for the State of Nuevo Leon including changes to Chapter Eight pertaining to the Payroll Tax (“ISN” – per its acronym in Spanish). Such changes include a new article 154-Bis increasing the scope of the ISN to include all payments carried out under the category of fees that are similar to wages, per the terms of article 94 of the Income Tax Law.
Chapter Eight already contemplated certain fees categorized as being similar to wages under the ISN (directors’ fees, services mainly rendered to one provider, among others). However, based on the amendment entering into force as of 2022, new types of payments not previously included will be taxed under the ISN, the most relevant being advance payments to members of companies and associations.
Therefore, there are reasonable legal arguments to protest the constitutionality of article 154-B of the Treasury Law for the State of Nuevo Leon entering into force as of January 1, 2022, as advance payments to members of companies and associations exceed the ISN’s original purpose.
In accordance with rules of Mexico’s Supreme Court of Justice, the amendment may be protested within (a) 30 business days following its entry into force, or (b) within 15 business days of the first ISN payment.
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