Mexico Supreme Court backs corporate tax rule as lawmakers criticize inheritance tax proposal

The Supreme Court of Justice of the Nation (SCJN) affirmed the constitutionality of the provision governing provisional income‑tax payments for companies that leave the Simplified Trust Regime (RESICO) and move to the general regime. Under the ruling, firms must apply the percentages set out in article 58 of the Fiscal Code for the first fiscal year after the transition, a temporary measure deemed equitable and proportional.

Separately, Lenia Batres, minister of the SCJN, has put forward a proposal to levy taxes on inheritances and on AFORE resources transferred to beneficiaries. The initiative has drawn sharp criticism from deputies, notably PRI coordinator Rubén Moreira, who argued that the measure would punish families that have built wealth and contradicted Batres' image as a "minister of the people." Moreira quoted the proposal as saying, "the one who inherits does not deserve the inheritance."