Claudia Sheinbaum Rejects Proposal to Tax Inheritances in Mexico

Mexico’s president, Claudia Sheinbaum, said she does not support a proposal to impose an inheritance and legacy tax and will not open a legislative debate on the matter. She noted that while many countries levy such taxes, her administration has no plan to introduce new taxes or change the current exemption for inheritances and Afore withdrawals.

Supreme Court minister Lenia Batres advocated taxing inheritances and the funds withdrawn from individual retirement accounts (Afores), arguing that it would help redistribute wealth. Batres cited that 24 OECD countries apply inheritance taxes and said the current exemption “reproduces social inequality.” She also clarified that the Court cannot create tax law, which is the Congress’s responsibility. In a plenary vote, the Court majority rejected the proposal, keeping the existing exemption.

Political figures, including Morena deputy coordinator Ricardo Monreal and the National Association of Magistrates, publicly opposed Batres’s proposal, calling it ideologically driven and harmful to beneficiaries. Fact‑checking outlets confirmed that Batres never suggested a specific 46 % rate, and the claim originated from social‑media speculation.

The debate centres on fiscal policy and wealth redistribution, but no legislative initiative has been filed, and the status quo on inheritance taxation remains unchanged.