Chihuahua, Chih., December 30th, 2022.

Dear Clients and Friends

We hereby inform you of the possibility of challenging the payment of the property tax for the 2023 tax year, of  various municipalities within the state of Chihuahua, by means of an amparo complaint, in order to obtain the minimum payment fee of said tax regarding the unitary value of the land and buildings.

In that sense, on December 14, 17, 21 and 24 of this year, the charts regarding the unit values for the calculation of the property tax for the land and the buildings were published in the official gazette for the State of Chihuahua, which created the possibility of filling an amparo complaint against the property tax for the year 2023, in various municipalities of the State of Chihuahua, since it is a new legislative act subject to be fought through the aforementioned means

Likewise, we considered that the method used to calculate the property tax violates principles of legality and tax proportionality, thus, we believe that there are valid and reasonable elements of defense to obtain a favorable resolution.

Furthermore,  we hereby inform you that  the term to file an amparo complaint, is within the first 15 business days as of the date of the first act of concrete application of the aforementioned provision, which in this case takes place with the first payment of the property tax for 2023, either for the first two-month period or for the entire year in advance.

For more information regarding this topic, please do not hesitate to contact Mr. Sergio Humberto Salas Medrano, Partner of the Fiscal and Administrative Area, at his email ssalas@iclmx.com.

Lic. Sergio H. Salas Medrano.
Inintegrum Corporación Legal, S.C.