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GC ALERT | Tax Incentives for Nearshoring


Gonzalez Calvillo, October 19th, 2023.– On October 11th, 2023, a “Decree granting tax incentives to key sectors of the export industry consisting of the immediate deduction of the investment in new fixed assets and the additional deduction of training expenses” (the “Decree”) was published in the Federal Official Gazette (DOF, per its acronym in Spanish).

The purpose of this Decree is to encourage the relocation of part of the production processes of exporting companies into Mexico (nearshoring), in order to encourage direct foreign investment in our country.

Gonzalez Calvillo and Díaz Rivera, Lalieu, Rosas are at your service to answer any questions or comments regarding the application of the Decree.

Consult the complete news in our PDF version by clicking here.


For almost four decades, González Calvillo has challenged the standards and rewritten the full-service firm model with a solution-oriented approach, evolving the practice of law in Mexico. Our firm is driven by the commitment to doing things differently, having a deep knowledge of the Mexican legal ecosystem, and our behaviour and interaction with today’s globalised business environment. That is how over 150 people between partners, counsel, associates, and other business professionals are responsible for making González Calvillo one of Mexico’s leading law firms. Our firm’s services are designed to help clients solve their most complex and challenging legal issues, finding the best solution for each case. By understanding clients’ business culture and strategy, González Calvillo establishes a close and strategic alliance that enables them to achieve more. For more information, please visit www.gcsc.com.mx.

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