• Publication

Operational planning guidelines and state stimulus packages for confronting COVID-19 published up to March 31, 2020

Date: 2020/04/06

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Faced with the contingency brought on by the worldwide pandemic that is caused by COVID-19 that has direct consequences to the economic sector, it has become essential that the individual states provide subsidies and/or tax benefits to taxpayers during this public health emergency period in order to support them, and to contribute to the recovery of the local economy.

Below is a list of actions that explains in detail what the states consider advisable in order to contribute to the general well-being of the population1:

Aguascalientes

A support plan and economic incentives are expected, however it has not yet been officially announced.

Baja California

To date, no support or incentives are being considered for the business sector.

Baja California Sur2

• The Payroll Tax payment corresponding to the months of March, April, and May 2020 will be deferred until August, October, and December 2020 respectively. If the return is not filed on time, the benefit will be lost.

• The expiration of the term for the payment of fees will be deferred with respect to the vehicle registry card until June 30, 2020.

• Periods for home visits that began on March 23, 2020 are suspended in the municipalities of Comondú, La Paz, Loreto, Los Cabos and Mulegué.

Campeche

Governor Carlos Miguel Aysa González and members of his cabinet will expedite an economic formation plan. Measures have not yet been officially announced.

Chiapas

At present, no support or incentives are being considered for the business sector.


Chihuahua

To date, no support or incentives are being considered for the business sector.

Mexico City3

On the website of the Mexico City Social Development Fund [in Spanish: el Fondo para el Desarrollo Social de la Ciudad de México] (FONDESO), financing was published for small businesses affected by the COVID-19 public health emergency in Mexico City.

A one-time payment of $10,000.00 (Ten thousand pesos 00/100 Local Currency), 0% interest rate, with a 24 month payment term and a 4 month grace period is included in the credit term.

Coahuila

An Emergency Contingency Employment Plan for micro and small businesses foresees a one-time payment of up to $3,697.00 (Three thousand six hundred ninety-seven pesos 00/100 Local Currency) for hotel and restaurants employees, prior to fulfilling certain requirements by both the employer as well as by its employees.


Furthermore, through the Economic Stimulus Program for Businesses, loans will be offered through the National Finance Company [in Spanish: NAFIN], and Trust Funds for Rural Development [in Spanish: FIRA], for SMEs at prime rate.

- Cabildo de Saltillo4

• There are tax incentives that are applicable only to contributions that must be paid during 2020. The incentives outlined below will be in force until June 30, 2020:

- A temporary suspension of audit reports.

- A 5% discount for property tax payments for 2020 is extended until June 30.

- A 30% discount for tax payable for commercial activities, cleaning services, transit and transport services.
- An 80% discount in the payment of fees for: the issuance of licenses, permits, vehicle inspections, authorizations, and environmental monitoring services.

- A 40% discount in the tax stemming from the use of public thoroughfares.

- An 85% discount in the 2020 annual prepayment of public use taxes derived from the leasing of retail outlets located in city marketplaces.

- A 50% discount in the payment of fees for operating licenses and signs.

- Surcharges of $1.00 (One peso 00/100 Local Currency) per year regarding: trash collection, tax on engaging in commercial activities, markets, transit services, alcohol beverage outlets, tax on the acquisition of immovable property, tax on shows, wastewater treatment service, issuance of licenses for placing advertisements and posters, and those from the use of public thoroughfares.

Colima5

The following taxes and states fees will be deferred until April 30, 2020:

• Payroll Tax.

• Fees for the issuance, renewal, or replacement of a Vehicle Permit Sticker.

• Fees for Extraction of Materials.

• Tax on Ownership or Use of Vehicles.

• Tax on the Provision of Hospitality Services.

• Tax on Lotteries, Raffles, Draws, Contests, and Legal Gaming.

• Tax on the Right to Practice a Profession.

Durango6

Fiscal Benefits


• Payroll Tax:

- An exemption of up to 50% for taxpayers in general.

- An exemption of up to 75% during the time in which the public health emergency exists for companies that prove that they have performed special services for the citizens at no extra charge.

• An extension of up to 6 months in the tax agreement payment deadline.

- A 5% discount in the payment of taxes and fees made through digital platforms.

- An extension of the deadline for the payment of license plate renewals until June 30, 2020.

Economic support for micro, small, and medium-sized companies

• Loans from $30,000.00 (Thirty thousand pesos 00/100 Local Currency) and up to $50,000.00 (Fifty thousand pesos 00/100 Local Currency).


• 1 million pesos will be earmarked for support programs for special cases.

The previously described benefits and support programs will be valid for 12 weeks as of March 25, 2020 and will be subject to the fulfillment of certain requirements.

Guanajuato7

• The deadline for the renewal of license plates is extended until April 30, 2020, and the exchanging of the same until December 31, 2020.

• An extension in the payment of the Payroll Tax for the months of March and April 2020 will be covered in 6 installments (from July to December 2020), without incurring restatements or surcharges.
• A 5% discount in the vehicle renewal payment and operating licenses made through the webpage of the Ministry of Finance [in Spanish: la Secretaría de Finanzas].

Guerrero

To date, no support or incentives are being considered for the business sector.

Hidalgo8

• Payroll Tax


- 50% of the tax is exempt from payment that corresponds to the months of March and April 2020 whose value is from $0.01 (Zero pesos 01/100 Local Currency), up to $500,000.00 (Five hundred thousand pesos 00/100 Local Currency).

- 5% of the tax is exempt from payment that corresponds to the months of March and April 2020, whose value is greater than $500,000.00 (Five hundred thousand pesos 00/100 Local Currency).

• 100% of the Tax on the Provision of Hospitality Services is exempt that is incurred in the months of March and April 2020.

• Administrative acts relating to the auditing of state taxes are suspended, as well as the deadlines established by the tax provisions for the period from March 19 to April 20, 2020.

• Taxpayers are obligated to register during the month of March 2020 in the State Taxpayer Registry [in Spanish: el Padrón Estatal de Contribuyentes] through the Ministry of Finance, and may do so until May 2020.

• Deadlines are suspended for the procedures and administrative appeals related to the authority of the Ministry of Finance.

Jalisco9

The creation of the Jalisco Plan with a grant of one billion pesos will be divided among 3 programs:

• $450,000,000.00 (Four hundred fifty million pesos 00/100 Local Currency) for micro and small businesses.

• $400,000,000.00 (Four hundred million pesos 00/100 Local Currency) for individuals working in the informal economy.

• $150,000,000.00 (One hundred fifty million pesos 00/100 M.N.) for corn producers.

State of Mexico10

• A 50% subsidy on the amount of the Payroll Tax [in Spanish: el Impuesto sobre Erogaciones por Remuneraciones al Trabajo Personal] levied during the month of April 2020, whenever the taxpayer is subject to a payment:

- That has 50 contracted employees as of March 31, 2020; and

- Where there is no reduction in personnel.

• The ownership payment is extended until March 30, 2020.

Michoacán

Monetary grants, incentives, and tax concessions are expected that have not been officially announced.

Morelos11

• The payment on the Payroll Tax that corresponds to the months of March, April, and May is deferred until June 30, 2020 at the latest.

• Taxes on the Provision of Hospitality Services and Water Parks and Spa Services is deferred that corresponds to the bimester of March-April 2020 until June 30, 2020 at the latest.

• An extension is granted for the vehicle renewal payment until June 30, 2020.

Nayarit

At present, no support or incentives are being considered for the business sector.

Nuevo León12

• The legal deadlines regarding auditing and collections are extended until April 20, 2020.

• There is an exemption from the Payroll Tax for the months of April, May, and June for small businesses that have up to 10 employees with a total gross annual income of less than 4 million pesos.

Oaxaca13

• A fiscal stimulus of up to 50% on the Payroll Tax from the second bimester in 2020 (March-April).

• A fiscal stimulus of up to 100% on the Hospitality Tax from the second bimester in 2020 (March-April).

• Infrastructure projects are forecast to reactivate the economy.

Puebla14

• The deadline to make vehicle renewal payments will be extended until May 31, 2020, and the start of replacement license plates will be until June 2020.

Querétaro

To date, no support or incentives are being considered for the business sector.

Quintana Roo15

• Fiscal incentives of up to 50% on the total amount of the tax on vehicle ownership, restatements, and surcharges.

• The payment of license plate exchange fees and the delivery of the same is postponed until May 2020.

• The filing and payment of tax returns corresponding to the months of March, April, and May 2020 is deferred until October, November, and December 2020 respectively, and concerns the following contributions:

- Payroll Tax;

- Hospitality Tax;

- Tax on the Extraction of Materials from the Soil and Subsoil.

- If a tax deferral is not chosen, a subsidy of 20% will be granted to those taxpayers who file their tax return and pay in a timely manner.

• Opportunities will be provided to help you normalize your situation with the Water and Sewer Commission [in Spanish: la Comisión de Agua Potable y Alcantarillado].

San Luis Potosí16

Fiscal Benefits

• A financial and fiscal package of more than 3.2 billion pesos [in Spanish: tres mil 200 millones de pesos] will benefit the tourism, commercial, and business sectors, and the most vulnerable population.

• The deadline for the payment of the Payroll Tax that corresponds to the months of March through July 2020 is extended.

• Regarding businesses that have up to 50 employees, a stimulus of 100% is granted on the Payroll Tax, levied in the months from March to June 2020.

• A stimulus of 100% will be granted on the Payroll Tax for local governments for the entire 2020 fiscal year.

• A fiscal stimulus of 100% will be given regarding the Hospitality Tax for the months from April to June 2020.

Economic support for micro, small, and medium-sized companies

• $250,000,000.00 (Two hundred fifty million pesos 00/100 Local Currency) for 25,000 female entrepreneurs who are heads of household and entrepreneurs of the social market economy.

• $104,000,000.00 (One hundred four million pesos 00/100 Local Currency) for micro and small entrepreneurs.

• $256,000,000.00 (Two hundred fifty-six million pesos 00/100 Local Currency) in food-based social assistance.

Sinaloa

To date, no support or incentives are being considered for the business sector.

Sonora17

• Temporary exemption of 50% on Payroll Tax for companies with 50 employees or less.

• Temporary exemption of 100% on the tax payment for the Provision of Hospitality Services.

• Extension for the payment of fees for the issuance, exchange, or validation of license plates.

• Extension for the payment of fees for the issuance, validation, and exchange of licenses for the sale of alcoholic beverages.

• Temporary exemption of 50% in the payment of the registry laws for housing registration.

Tabasco

At present, no support or incentives are being considered for the business sector.

Tamaulipas

A support plan and economic incentives are expected, however it has not yet been officially announced.

Tlaxcala18

The deadline for exchanging license plates and vehicle renewal has been moved back until June 30, 2020.

Veracruz19

Fiscal Benefits

• The payments for vehicle renewals have been postponed until June 30, 2020.

• As long as there are no dismissals and there is a maximmum personnel of 50 employees, the payment of the corresponding Payroll Tax can be deferred to the bimester of March-April 2020 to cover the tax from July to December 2020.

Economic support for micro, small, and medium-sized companies

• $2,000,000.00 (Two million pesos 00/100 Local Currency) to provide loans to micro and small companies.

• $100,000,000.00 (One hundred million pesos 00/100 Local Currency) to provide loans to business owners.

Yucatán20

• Payroll Tax levied during the months of March and April 2020:

- Financial stimulus of 50%.

- 50% of the remaining tax may be paid by December 10, 2020 at the latest.

- The tax return for the aforementioned months may be filed by December 10, 2020 at the latest.

- Tax returns for the withholdings made during the months of January, February, and March 2020 may be filed by June 10, 2020 at the latest.

- Tax returns for the withholdings made during the months of April and May of 2020 may be filed by the latest by July 13 and August 10 respectively.

• There will be a financial stimulus of 100% of the Tax on the Right to Practice a Profession levied during the months of March and April 2020. Moreover, the tax return from the said months may be filed by December 10, 2020 at the latest.

• The Hospitality Tax levied during the months of March, April, May, and June of 2020:

- There is a financial stimulus of 100%

- The tax return of the aforementioned months may be filed by December 10, 2020 at the latest.

• The tax return for the Schedular Tax regarding Revenues associated with Commercial Activities [in Spanish: el Impuesto Cedular sobre la Obtención de Ingresos por Actividades Empresariales] from March and April 2020 may be filed by December 17, 2020 at the latest.

• The deadline for filing the 2019 yearly tax return for the Schedular Tax regarding Revenues associated with Commercial Activities is extended until July 13, 2020.

• The tax returns for the Schedular Tax regarding the disposal of Immovable Property [in Spanish: el Impuesto Cedular por la Enajenación de bienes Inmuebles] levied in March and April 2020 may be filed within 60 business days following the date of disposal or signature on the deed, as the case may be.

• Tax returns for Lotteries, Raffles, Draws, and Contests levied in March and April 2020 may be filed at the latest by July 10 and August 10, 2020 respectively.

• Tax returns for expenditures on gaming and contests levied in March and April 2020 may be filed by July 10 and August 10, 2020 respectively.

• Tax returns for pawnshops levied in March and April 2020 may be filed at the latest by July 17 and August 17, 2020 respectively.

• Tax returns on final retail sales of beverages with alcohol content levied in March and April 2020 may be filed at the latest by July 17 and August 17, 2020 respectively.

Zacatecas21

• Payroll Tax:

- Debt remission of 100% for companies with fewer than 20 workers;

- A 50% reduction for companies that have 21 to 40 workers; and

- A 30% reduction for companies with 40 workers or more.

• Debt remission of 100% on the Tax on Hospitality Services levied during April and May 2020.

• Discounts from 10% to 30% on the Fee and Assessment Structure Tax.

• Discounts from 5% to 75% on vehicle renewal fees.

• Discounts from 75% to 100% on the registration of documents in the State Land Registry Department.

Bibliography

1 If there is any modification we we will inform you in  timely manner through our following publications.
2 http://secfin.bcs.gob.mx/fnz/wp-content/themes/fnz_bcs/assets/images/boletines/2020/12.pdf
3 https://www.tramites.cdmx.gob.mx/fondeso/creditos/info/requisitos/-1
https://saltillo.gob.mx/wp-content/uploads/2020/03/cabildo-26-03-2020.jpeg
5 http://www.periodicooficial.col.gob.mx/p/19032020/p20031901.pdf
6 http://secretariageneral.durango.gob.mx/wp-content/uploads/sites/40/2020/03/8-Ext-24-de-Marzo-del-2020.pdf
7 http://periodico.guanajuato.gob.mx/downloadfile?dir=anio_2020&file=PO%2063%204ta%
20Parte_20200328_0029_6.pdf
8 http://periodico.hidalgo.gob.mx/?p=37245
http://periodico.hidalgo.gob.mx/?tribe_events=periodico-oficial-alcance-7-del-26-de-marzo-de-2020
9 https://periodicooficial.jalisco.gob.mx/sites/periodicooficial.jalisco.gob.mx/files/03-24-20-iv.pdf
10 https://legislacion.edomex.gob.mx/sites/legislacion.edomex.gob.mx/files/files/pdf/gct/2020/mar262.pdf
11 http://periodico.morelos.gob.mx/periodicos/2020/5800.pdf
12 http://sgi.nl.gob.mx/Transparencia_2015/Archivos/AC_0001_0007_00168372_000001.pdf
http://www.nl.gob.mx/noticias/exentaran-de-impuesto-35-mil-empresas-de-nl
13 https://www.oaxaca.gob.mx/
14 https://www.puebla.gob.mx/index.php/noticias/item/1319-anuncia-barbosa-huerta-
acciones-especificas-para-contener-el- coronavirus-en-puebla
15 Publication from March 24, 2020: http://segob.qroo.gob.mx/portalsegob/MicroPO.php
16 https://beta.slp.gob.mx/sitionuevo/Paginas/Noticias/2020/MARZO%202020/280320/Anuncia-JM-
Carreras-paquete-financiero-y-fiscal-para-enfrentar-contingencia-sanitaria-por-3-mil-200-mdp.aspx
17 http://www.boletinoficial.sonora.gob.mx/boletin/images/boletinesPdf/2020/03/2020CCV25III.pdf
18 https://www.finanzastlax.gob.mx/spf/
19 https://www.facebook.com/GobiernodeVeracruz/videos/3123103441042934/
20  Publication from March 30, 2020: http://www.yucatan.gob.mx/gobierno/diario_oficial.php?f=2020-3-30
21 https://www.zacatecas.gob.mx/implementa-alejandro-tello-plan-de-apoyo-economico-estimulos-
fiscales-y-acciones-de-austeridad-ante- contingencia-por-covid-19/