{"id":18209,"date":"2025-08-08T11:02:14","date_gmt":"2025-08-08T17:02:14","guid":{"rendered":"https:\/\/www.nhg.mx\/?p=18209"},"modified":"2025-08-08T11:03:04","modified_gmt":"2025-08-08T17:03:04","slug":"semarnat-y-shcp-impulsan-inversion-en-economia-circular","status":"publish","type":"post","link":"https:\/\/www.nhg.mx\/en_gb\/semarnat-y-shcp-impulsan-inversion-en-economia-circular\/","title":{"rendered":"SEMARNAT y SHCP impulsan inversi\u00f3n en econom\u00eda circular"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">El 21 de julio de 2025 se publicaron en el Diario Oficial de la Federaci\u00f3n los Lineamientos de la Secretar\u00eda de Medio Ambiente y Recursos Naturales (SEMARNAT) para aplicar el Decreto del 4 de julio que otorga beneficios fiscales en los Polos de Desarrollo de Econom\u00eda Circular para el Bienestar (PODECIBI).<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Los PODECIBI son zonas designadas para promover proyectos p\u00fablicos o privados de producci\u00f3n sostenible, reciclaje, re\u00faso, investigaci\u00f3n y educaci\u00f3n en econom\u00eda circular y sostenibilidad ambiental (Actividades de Econom\u00eda Circular), mediante incentivos fiscales y facilidades administrativas.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Podr\u00e1n declararse PODECIBI inmuebles propiedad de entidades p\u00fablicas que cumplan con criterios como ubicaci\u00f3n, conectividad, sostenibilidad e impacto social. Los entes propietarios podr\u00e1n, a trav\u00e9s de procesos de licitaci\u00f3n o adjudicaci\u00f3n directa, otorgarlos en concesi\u00f3n, arrendamiento u otro tipo de contratos a desarrolladores privados, para que construyan naves industriales, locales comerciales o \u00e1reas de investigaci\u00f3n. Estos desarrolladores podr\u00e1n (sub)arrendar a personas f\u00edsicas o morales (nacionales o extranjeras) que realicen Actividades de Econom\u00eda Circular (Empresas de Econom\u00eda Circular).<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Tanto desarrolladores como Empresas de Econom\u00eda Circular podr\u00e1n acceder a beneficios fiscales (no acumulables con los del Plan M\u00e9xico), entre ellos:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">\u2002Cr\u00e9dito fiscal del 100% sobre derechos por uso de bienes del dominio p\u00fablico federal, aplicable durante y despu\u00e9s de la construcci\u00f3n, para desarrolladores que no cobren renta en ese periodo y cumplan ciertos requisitos.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u2002Deducci\u00f3n adicional del 25% sobre el incremento en gastos de capacitaci\u00f3n o innovaci\u00f3n.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u2002Deducci\u00f3n inmediata del 100% en activos fijos nuevos entre 2025 y 2030, si permanecen en uso al menos dos a\u00f1os.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u2002Exenci\u00f3n de presentar aviso para acreditar los est\u00edmulos fiscales.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Los Lineamientos facultan a SEMARNAT para emitir constancias de acreditaci\u00f3n de cumplimiento y resoluciones de incumplimiento, necesarias para acceder o perder los beneficios fiscales.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Hasta ahora, la SEMARNAT no ha declarado ning\u00fan PODECIBI. El Servicio de Administraci\u00f3n Tributaria a\u00fan debe emitir las reglas generales para aplicar los beneficios fiscales, pudiendo considerar la Taxonom\u00eda Sostenible de M\u00e9xico para definir actividades elegibles y asegurar la sostenibilidad de los proyectos.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">* * *<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nader, Hayaux &amp; Goebel cuenta con un equipo de abogados especializados en materia ambiental y fiscal que pueden acompa\u00f1ar a los interesados en desarrollar proyectos de circularidad en los PODECIBI o en Polos de Desarrollo Econ\u00f3mico para el Bienestar.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Nuestro equipo est\u00e1 disponible para brindar asesor\u00eda espec\u00edfica o dise\u00f1ar planes de acci\u00f3n a la medida para obtener los beneficios establecidos bajo el nuevo marco normativo. Para m\u00e1s informaci\u00f3n o para agendar una reuni\u00f3n, no dude en ponerse en contacto con nosotros.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u2002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>SEMARNAT and SHCP boost investment in circular economy<\/b><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">On July 21, 2025, Mexico\u2019s Ministry of Environment and Natural Resources (SEMARNAT) published in the Official Gazette of the Federation the Guidelines for the implementation of the July 4 Decree which grants tax incentives within the Circular Economy Development Zones for Wellbeing (PODECIBI).<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">PODECIBI are designated areas aimed at promoting public or private projects in sustainable production, recycling, reuse, research, and education in circular economy and environmental sustainability (Circular Economy Activities) through tax incentives and administrative simplification.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Properties owned by public entities may be declared PODECIBI if they meet criteria such as location, connectivity, sustainability, and social impact. Once designated, owner entities may, through tender or direct designation, grant concessions, leases, or other types of agreements to private developers to build industrial facilities, commercial spaces, or research areas. These developers may (sub)lease to national or foreign individuals or entities that engage in Circular Economy Activities (Circular Economy Companies).<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Developers and Circular Economy Companies may access tax benefits (not cumulative with those under Plan M\u00e9xico), including:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">\u2002A 100% tax credit on fees for the use of federal public property, applicable during and after the construction period, provided that developers charge no rent during such period and certain conditions are met.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u2002An additional 25% deduction on increases in training or innovation expenses.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u2002100% accelerated depreciation on investments in new fixed assets made between 2025 and 2030, if the assets remain in use for at least two years.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u2002Exemption from filing notices to claim the tax incentives.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">The Guidelines authorize SEMARNAT to issue compliance certificates and non-compliance resolutions, required to grant or revoke access to tax benefits.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">To date, no PODECIBI has been designated by SEMARNAT. The Tax Administration Service is yet to publish general rules for applying the tax incentives and may reference Mexico\u2019s Sustainable Taxonomy to define eligible activities and ensure projects are sustainable.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">* * *<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nader, Hayaux &amp; Goebel has a team of lawyers specialized in environmental and tax matters to accompany those interested in developing projects in the PODECIBI, or the Economic Development Zones for Wellbeing.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Our team can provide specific advice or design tailor-made action plans to benefit from the incentives established in the new legal framework. For more information or to schedule a meeting, please do not hesitate to contact us.<\/span><\/p>\n<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-bottom-left\"><a href=\"https:\/\/www.nhg.mx\/en_gb\/wp-json\/wp\/v2\/posts\/18209?print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/www.nhg.mx\/wp-content\/plugins\/pdf-print\/images\/pdf.png\" alt=\"image_pdf\" title=\"View PDF\" \/><\/a><a href=\"https:\/\/www.nhg.mx\/en_gb\/wp-json\/wp\/v2\/posts\/18209?print=print\" class=\"pdfprnt-button pdfprnt-button-print\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/www.nhg.mx\/wp-content\/plugins\/pdf-print\/images\/print.png\" alt=\"image_print\" title=\"Print Content\" \/><\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>El 21 de julio de 2025 se publicaron en el Diario Oficial de la Federaci\u00f3n los Lineamientos de la Secretar\u00eda de Medio Ambiente y Recursos Naturales (SEMARNAT) para aplicar el Decreto del 4 de julio que otorga beneficios fiscales en los Polos de Desarrollo de Econom\u00eda Circular para el Bienestar (PODECIBI). &nbsp; Los PODECIBI son&#8230;<\/p>\n<div class=\" [&hellip;]\"><a href=\"https:\/\/www.nhg.mx\/en_gb\/semarnat-y-shcp-impulsan-inversion-en-economia-circular\/\">Read More<\/a><\/div>\n","protected":false},"author":9,"featured_media":18198,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[386],"tags":[],"class_list":["post-18209","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-alerts"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.nhg.mx\/en_gb\/wp-json\/wp\/v2\/posts\/18209","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nhg.mx\/en_gb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nhg.mx\/en_gb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nhg.mx\/en_gb\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nhg.mx\/en_gb\/wp-json\/wp\/v2\/comments?post=18209"}],"version-history":[{"count":1,"href":"https:\/\/www.nhg.mx\/en_gb\/wp-json\/wp\/v2\/posts\/18209\/revisions"}],"predecessor-version":[{"id":18210,"href":"https:\/\/www.nhg.mx\/en_gb\/wp-json\/wp\/v2\/posts\/18209\/revisions\/18210"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nhg.mx\/en_gb\/wp-json\/wp\/v2\/media\/18198"}],"wp:attachment":[{"href":"https:\/\/www.nhg.mx\/en_gb\/wp-json\/wp\/v2\/media?parent=18209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nhg.mx\/en_gb\/wp-json\/wp\/v2\/categories?post=18209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nhg.mx\/en_gb\/wp-json\/wp\/v2\/tags?post=18209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}