On February 21, 2025, the “Decree amending, adding and repealing some provisions of the Law of the National Workers’ Housing Fund Institute and the Federal Labor Law on social housing” (the “Decree“) was published in the Official Gazette of the Federation, which establishes the basis for the development of the National Workers’ Housing Fund Institute (“INFONAVIT“) as a housing developer.
The Decree amends certain obligations of employers with respect to payroll deductions. Among the legislative amendments, the Decree imposes on employers the obligation to make the corresponding salary deductions for the repayment of mortgage loans, without such deductions being suspended due to absences or disability leaves, in accordance with the provisions of the Social Security Law. The Firm believes that the Decree could create potential contingencies for employers, including the determination of tax credits as joint and several debtors, the loss of registration in the Registry of Specialized Service Providers or Specialized Works (REPSE), the denial of a compliance opinion, and a major administrative burden for the determination of deductions in the absence of a current taxable base.
Therefore, the Firm extends an invitation to Clients to consider filing an indirect constitutional appeal to suspend the application of the Decree and, in due course, to seek protection against its content. In case you are interested, the deadline to file the constitutional appeal is April 8, 2025.
Our tax litigation team is available to advise and represent companies against the application of the Decree, do not hesitate to contact us.
Alberto Díaz de León
Counsel
+52 55 59850517
