In terms of the subcontracting provisions, as a reminder, in principle, on May 17, 2025, the obligation to file the informative declaration corresponding to the four-month period January-April 2025 with the IMSS and INFONAVIT expires.

However, and considering that May 17, 2025 is a non-working day, in accordance with the applicable provisions, the due date for filing the ICSOE and SISUB informative returns corresponding to the first four-month period of 2025 (January-April) would be May 19, 2025.

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