Chihuahua, Chih., March 13th, 2025

Dear Clients and Friends,

We hereby inform you of the possibility of constitutionally challenging, by means of an Amparo Indirecto trial, the Decree amending, adding and annulling various provisions of the Law of the National Workers’ Housing Fund Institute, published in the Federal Official Gazette on February 21, 2025, specifically with respect to the second paragraph of Article 29 of the aforementioned Law.

The aforementioned amendment would violate several fundamental rights of employers by eliminating the suspension of discounts for housing loan repayments in case of absence or disability of workers. It would also establish a new financial obligation for employers, as they would be responsible for the payment of such loans in the event of any of the aforementioned circumstances.

For the processing of the amparo lawsuit in question, if the law produces immediate effects and causes concrete harm without requiring an act of enforcement (subject to prior analysis), we have a 30-business-day timeframe from the date of publication of the amendment in the Federal Official Gazette, which is April 4, 2025 to file it, or if the law requires an act of enforcement to affect individuals’ rights, the lawsuit must be filed within 15 business days following the first act of application.

For any further information on this topic, please contact Mr. Sergio Humberto Salas Medrano, Partner of the Tax and Administrative Area, at ssalas@iclmx.com and cell phone number (614) 235-47-47.