Today, April 23, 2021, in the evening edition of the Official Gazette of the Federation it was published the Decree through which there are amended several provisions in connection with the subcontracting or outsourcing regime, which will enter into force the day after its publication, except for certain provisions such as the modifications, additions and repeals to the Income Tax Law, Value Added Tax Law and Federal Tax Code, which will enter into force on August 1, 2021 .

Below we put at your convenience the link where said publication can be consulted:

http://dof.gob.mx/nota_detalle.php?codigo=5616745&fecha=23/04/2021

Finally, we reiterate our willingness to review and address any questions or concerns that may arise in relation to said Reform.

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April 2021

México City