A Presidential Decree grants tax incentives in Mexico, including accelerated depreciation for new fixed assets and additional deductions for training and innovation expenses, to promote "Plan Mexico."For the accelerated depreciation, the percentages to be applied range from 35%-91%, depending on the nature of the asset, and the additional deduction amounts to 25% of the increase in training or innovation expenses within the fiscal year.Taxpayers must comply with eligibility criteria, maintain specific records and obtain authorization from an Evaluation Committee. A Presidential Decree (the Decree), published in Mexico's Federal Official Gazette on 21 January 2025, grants tax incentives to taxpayers without regard...