On October 16, 2025, Mexico’s Official Gazette published a decree amending several provisions of the Ley de Amparo (Amparo Law). The reform introduces significant updates to digital judicial processes, suspension rules, and fiscal procedures. Below is a summary of the key changes.
(i) Digital Justice: The reform prioritizes the use of the judicial electronic portal. Authorities are required to operate through the Federal Judiciary’s Online Services Portal and to digitize physical proceedings. The parties may choose to file their pleadings either electronically or in physical form, but when a registered user exists, notifications must be made through that electronic means.
The use of electronic signatures is strengthened, granting them the same legal validity as handwritten signatures for the submission of documents. With respect to public entities, all notifications will be made exclusively by electronic means—only in exceptional cases through printed notices.
(ii) Suspension of the Challenged Act: in amparo proceedings filed against general norms, suspension may not be granted with general effects, which is intended to prevent the application of a law or regulation from being halted for the public at large.
A weighted analysis of prima facie validity (apariencia del buen derecho) and public interest was introduced as a criterion for granting suspension, requiring the assessment of four elements: 1) the existence of the challenged act, the certainty of its imminent execution or, where applicable, a reasonable presumption of its existence; 2) proof of the interest in obtaining suspension; 3) that no harm is caused to the public, nor is it deprived of any benefits that the act may generate; and 4) the prima facie appearance of good right.
(iii) Fiscal Matters and Fiscal Guarantee: in tax matters, the suspension will be subject to the requirement of guaranteeing the challenged tax liability, either through a deposit bond (billete de depósito) or a letter of credit. Articles 138 and 146 reinforce the judicial duty to expressly state the elements considered when granting or denying the suspension, while Articles 260 and 262 increase the sanctions applicable to authorities that fail to comply with or delay compliance, including fines, removal from office, disqualification, or even imprisonment.
(iv) Exemption from Guarantees for Public Entities: the reform broadens the exemption from providing a bond to obtain a suspension to various official legal entities: (1) decentralized agencies; (2) state-owned enterprises; (3) majority state-owned companies; (4) national development banks; (5) national auxiliary credit organizations; (6) national insurance and surety institutions; and (7) public funds, mandates, and trusts. This measure facilitates the granting of suspensions in favor of public entities.
(v) Tax Credit Challenges: the admissibility of the amparo lawsuit against final (firm) tax credits is restricted, so that it may only be brought against enforcement or collection actions, up until the publication of the foreclosure notice, and solely for violations that occur within the enforcement procedure. Furthermore, in order for a suspension to be granted, the petitioner must first secure the tax interest by means of a deposit bond (billete de depósito) or a letter of credit issued by an institution authorized and registered before the SAT.
Additionally, the Federal Tax Code and the Organic Law of the Federal Administrative Justice Court declare inadmissible any means of defense filed against acts that demand payment or rule on the statute of limitations of final tax credits, thereby closing the possibility of re-challenging definitive determinations.
(vi) Deadline for Judgments: a maximum period of 90 calendar days is established for the court to issue a ruling after the constitutional hearing has been held in the amparo proceeding.
(vii) Amending the Amparo Claim: with the reform, the extension of the claim is only admissible with respect to authority acts that are closely related to those originally challenged and that were not known to the claimant prior to the filing of the lawsuit.
(viii) Enforcement of Amparo Judgments: the reform provides that, before ordering the responsible authorities to comply with the judgment, the court must verify, in accordance with its legal framework, that such authorities have the powers to carry out the acts necessary to execute the ruling.
If required any further information regarding the content of this Alert, please contact:
Fernando Pérez Correa
Zulima González
Gabriela Uribe
Sebastián Patiño
