# Mexico Supreme Court tax rulings

> Developing situation record from CLSTR: https://clstr.news/situations/mexico-supreme-court-tax-rulings
> Updated: 2026-10-20T01:47:19.000Z. Sources: 5. Developments: 2.

The Supreme Court of Justice of the Nation (SCJN) has issued two significant rulings regarding fiscal regulations in Mexico.

In October 2026, the Court unanimously upheld a provision in the Federal Tax Code that limits the interest the federal tax authority (SAT) must pay on delayed tax refunds to a maximum of five years. The Court rejected claims that this cap constituted an “indirect expropriation of taxpayer funds,” clarifying that the limit applies to interest as an accessory consequence rather than the principal tax balance.

Shortly thereafter, the Court declared an unconstitutional 15% levy applied to municipal taxes, rights, and products across 20 municipalities in Nayarit. The tax was intended to fund the Autonomous University of Nayarit (UAN), but the Court ruled it violated the constitutional principle of tax proportionality, stating that paying an existing contribution does not justify an additional fiscal burden.

## Timeline

### 2026-10-20: Mexico Supreme Court strikes down Nayarit municipal tax

Mexico's Supreme Court ruled a 15% tax on municipal contributions in Nayarit unconstitutional, blocking funds intended for the Autonomous University of Nayarit.

2 sources. https://clstr.news/cluster/mexico-supreme-court-strikes-down-nayarit-municipal-tax

### 2026-10-05: Mexico Supreme Court upholds five-year interest cap on tax refunds

Mexico's Supreme Court unanimously upheld a law limiting the interest the SAT must pay on tax refunds to a maximum of five years.

3 sources. https://clstr.news/cluster/mexico-supreme-court-upholds-five-year-interest-cap-on-tax-refunds

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Cite as: Mexico Supreme Court tax rulings. CLSTR, https://clstr.news/situations/mexico-supreme-court-tax-rulings