On April 7, 2025, the Second Resolution of Amendments to the Miscellaneous Tax Resolution for 2025 and its Annexes 1 “Official Tax Forms”, 1-A “Tax Procedures” and 9 “Option for deduction for individuals who obtain income from the sale of real estate” were published in the Official Gazette of the Federation, which came into effect the day after its publication, that is, on April 8, 2025, except for those provisions that were published in advance.

We provide you with the link where this publication can be consulted:

https://dof.gob.mx/nota_detalle.php?codigo=5754214&fecha=07/04/2025#gsc.tab=0

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