Yucatan Ecological Tax Initiative

On November 25, 2021, the Constitutional Governor of the State of Yucatán presented to the State Congress the Fiscal Package for fiscal year 2022, which contains the Initiative to modify the General Finance Law of the State of Yucatán, of which the creation of the so-called “ecological taxes”.

In this regard, it is proposed to incorporate in the General Law of Finance of the State of Yucatan the tax on the emission of gases into the atmosphere and the tax on the emission of pollutants to the soil, subsoil and water.

Tax on the emission of gases into the atmosphere

As proposed, the object of the tax is the emission into the atmosphere of certain substances generated in the production processes that take place in the State and that cause an impact on its territory.

Emission into the atmosphere is considered the direct or indirect expulsion of carbon dioxide, methane, nitrous oxide, hydrofluorocarbons, perfluorocarbons and sulfur hexafluoride, either individually or any combination of them that affect the quality of the air, the components of the atmosphere and that constitute greenhouse gases that cause environmental deterioration by their simple emission.

Individuals, legal entities and economic units resident in the State or residents outside the State, who have facilities or fixed sources in which the activities that determine the emissions to the atmosphere taxed by this tax in the territory of the State.

The base of this tax is the amount of pollutant load of taxed emissions into the atmosphere that are made from the facility (s) or stationary sources, expressed in tons.

To determine the tons emitted, the taxpayer will make the conversion by multiplying the ton of the type of gas emitted by the equivalence factors established by the General Law of Finance of the State of Yucatan.

This tax will be incurred at the time that taxed emissions are made into the atmosphere that affect the territory of the State, applying a tax quota for the equivalent of 2.70 UMA, per emitted ton of carbon dioxide or its conversion.

The tax will be paid by means of an annual declaration relating all the taxable emissions into the atmosphere that the taxpayer has generated in the fiscal year.

It is proposed that, when there is a decrease in the pollutants subject to this tax and this is equivalent to 20% or more between one fiscal year and another, a stimulus will be granted that will consist of a reduction of 15% of the corresponding tax. pay in the immediately following fiscal year in which the decrease is observed.

The taxpayers of this tax will be in charge of the obligations of keeping their accounting in accordance with the provisions of the Tax Code of the State of Yucatan, submit the declarations related to the tax even when there is no tax to pay, provide the information requested in the respective declarations, keep a record book of polluting emissions that will be available to the Secretariat of Sustainable Development and the Fiscal Administration Agency of Yucatan.

Tax on the emission of pollutants to the soil, subsoil and water

The object of this tax will be the emission of polluting substances generated by industrial or agricultural activities that are deposited, disposed of, discharged or injected into the soil, subsoil or water in the territory of the State.

Individuals, legal entities, as well as economic units that, in the territory of the State, independently of the taxpayer’s fiscal domicile, under any title, by themselves or through intermediaries, carry out the acts or activities will be subject to this tax. subject of the tax.

The tax base will be the amount in square meters of land or cubic meters of water affected, as appropriate, with polluting substances that are emitted or discharged from the facilities or fixed sources.

For the soil and subsoil, in the amount of milligrams per kilogram, dry basis, obtained from samples carried out in accordance with the Official Mexican Standards in each hundred meters of land depending on the contaminating material.

In the case of soils contaminated by hydrocarbons, the samples to determine the amount of milligrams per kilogram, dry basis, for every one hundred square meters of land, will be obtained in accordance with the Official Mexican Standard NOM -138-SEMARNAT / SSA1-20212: “Maximum limits hydrocarbon allowances in soils and guidelines for sampling in characterization and specifications for remediation. “

For soils contaminated by arsenic, barium, beryllium, cadmium, hexavalent chromium, mercury, nickel, silver, lead, selenium, thallium, and vanadium, the samples to determine the amount of milligrams per kilogram, dry basis, per hundred square meters of soil , will be obtained in accordance with the Official Mexican Standard NOM-147-SEMARNAT-SSA1-2004: “Which establishes criteria to determine the remediation concentrations of soils contaminated by arsenic, barium, beryllium, cadmium, hexavalent chromium, mercury, nickel, silver, lead, selenium, thallium and vanadium ”.

For water in milligrams in liters that are presented for each cubic meter, based on the samples to determine the amount of milligrams per liter for each cubic meter of water, it will be obtained in accordance with the Official Mexican Standard NOM-001-SEMARNAT-1996: “That establishes the maximum permissible limits of pollutants in the residual discharges in national waters and goods.”

The applicable rates would be the following:

  1. Soil and subsoil: a tax quota for the equivalent of 0.27 UMA for each unit of soil or subsoil pollutants found in every hundred square meters, and
  2. Water: a tax rate for the equivalent of 0.20 UMA for each unit of water pollutants found per cubic meter.

The initiative contemplates that the tax will be paid through a definitive monthly statement, which will list the pollutant units in square meters of land or cubic meters of water affected, as appropriate.

Taxpayers subject to the payment of the tax must submit a registration notice to the Secretariat for Sustainable Development, keep their accounting in accordance with the Tax Code of the State of Yucatan, submit the corresponding declarations even when there is no tax to pay, provide the information in relation to the tax is requested, keep a specific record of the polluting substances that are acquired and used, carry out sampling tests provided for in article 47-AS of the General Law of Finance of the State of Yucatan.

In the same way, it is proposed that, when there is a decrease in the pollutants subject to this tax and this is equivalent to 20% or more between one fiscal year and another, a fiscal stimulus will be granted to taxpayers that will consist of a reduction in a 15% of the tax that corresponds to pay in the fiscal year immediately following in which the decrease is observed.

We suggest that this initiative be reviewed individually to be able to timely identify other topics that may be of interest and that are not discussed in this Informative Flash.

Mexico City

December, 2021

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