How the new tax incentives are changing the rules of the game for foreign investment

1. What is “Plan México” and what are the tax incentives?

On January 21, 2025, the federal government published the “Plan México” Decree, part of its strategy to attract foreign investment, strengthen local manufacturing, promote technological innovation, and train the workforce, all within a nearshoring context. informegobierno.gob.mx+5PwC+5idconline+5

The standout tax incentives of Plan México include:

• Immediate deduction of the investment in new fixed-asset goods acquired through September 30, 2030. This helps the cost of the investment carry over as soon as possible into the tax period, improving tax liquidity. PwC+2El Financiero+2
• Very high deduction percentages (varying up to ~91%) for certain fixed assets in strategic sectors. El Financiero+1
• An additional 25% deduction for incremental spending on staff training, technological innovation, or the development of new products. PwC+1
• Specific incentives for the Economic Development Poles for Well-Being (Polos de Desarrollo Económico para el Bienestar), focusing on the circular economy, sustainability, innovation, quality employment, and the strengthening of local supply chains. informegobierno.gob.mx+1

These incentives apply to both Mexican and foreign companies, as long as they meet the requirements stipulated in the decree. PwC+1

2. Why do these changes create a great opportunity — and also a challenge?

Opportunities

• Attracting foreign capital: manufacturing, technological, or industrial investments looking to take advantage of larger tax deductions and regulatory facilities.
• Modernization and innovation: a clear incentive to invest in technology, training, efficiency, and sustainability.
• International competitiveness: companies that come to Mexico can operate with lower tax costs, obtain better margins by quickly deducting their investments, and generate added value with local supply chains.
• A boost for Mexican companies: not only for foreign ones; domestic companies can benefit if they adapt and use these incentives, improving their offering, their production capacity, and their integration into global chains.

Challenges

• Tax compliance: large tax benefits usually come with strict requirements for registration, documentary evidence, and reporting of training or innovation.
• Transparency and auditing: greater scrutiny, the possibility of tax reviews, and the need to avoid omissions or errors.
• Traceability: the eligible investment, the new fixed asset, the training, and the innovation processes must be clearly demonstrated.
• Operational adaptation: changes in accounting, reporting, internal controls, and systems to ensure everything is aligned to take advantage of the incentives.

3. How does this affect foreign and Mexican companies?

Here are some scenarios depending on the type of presence:

Type of company / presence	How it benefits	What it must keep in mind
Foreign companies that set up a subsidiary / manufacturing plant in Mexico	They can take advantage of the immediate deduction of fixed assets, incentives for training and innovation, and local value chains; better tax costs if the requirements are met.	They need to comply with Mexican rules: RFC, CFDI, tax filings, permits, meeting the decree’s requirements, ensuring the goods are “new,” documented training, etc.
Foreign digital or services companies (with no local physical plant)	They can take advantage of some incentives tied to innovation, training, and supply if they carry out activities in Mexico or with Mexican partners; they also benefit indirectly if their local clients grow stronger.	Verify the applicable tax regime, IVA obligations, invoicing obligations; perhaps not all incentives apply if there is no physical presence or investment in fixed assets.
Mexican companies	They can compete better, modernize, expand, collaborate with foreign investors, take advantage of deductions and incentives, and integrate into more robust chains.	They must be operationally ready: up-to-date accounting, records of investments, training, innovation, documentary compliance, and tax control and reporting systems.

4. Why is having Tablia key right now?

If you are considering taking advantage of these tax incentives, the difference between capturing them and leaving money (or benefits) on the table lies in having accounting that is strong, automated, and aligned with tax requirements. Here’s how Tablia delivers concrete value:

• Synchronization with the SAT: to automatically record all relevant CFDIs, detect cancellations/errors, and ensure nothing falls outside the tax perimeter.
• Automatic classification of expenses by type (fixed asset, innovation, training, etc.), which lets you quickly identify which investments qualify for the incentives.
• Tax and financial reports always up to date, with clear visibility into which portion of expenses and investments is eligible for the incentives, avoiding surprises at the tax close.
• Intelligent alerts when a condition of the decree is not met (for example, lack of evidence of training, an investment where the asset is not “new,” missed deadlines).
• Facilitating audits: everything organized, with documentary backup and traceability, minimizing the risk of rejections or reviews.

5. Recommendations for companies that want to get ahead

Here are some concrete actions that any company (Mexican or foreign) should take now:

1. Review the requirements of the Plan México decree to see if you comply: fixed-asset dates, type of asset, that it is new, acquisition within the deadlines, etc.
2. Map out the past year’s training and innovation expenses to see if they qualify for the additional incentive.
3. Evaluate current value chains: suppliers, partners, exports/imports, to take advantage of the local supply incentives.
4. Ensure your accounting/tax system is ready: CFDIs in order, certifications, reports, documentary evidence.
5. Use automatic tools like Tablia to keep the data always up to date, detect errors early, and prepare tax filings with confidence.

6. Conclusion

“Plan México” marks a turning point: the tax incentives being offered are not simple, one-off benefits, but tools with the potential to transform industries, attract foreign investment, promote innovation, and strengthen the country’s competitiveness.

To capitalize on this reform, it is essential to have modern accounting, visible tax control, automatic processes, and cooperation among the players (foreign, domestic, local suppliers).

With Tablia, the companies that are ready to adapt will not only enjoy the new incentives, but will be better positioned for the tax future of Mexico.