Nuevo León offers a 100% reduction in the Payroll Tax (ISN) for exporters using the Colombia Bridge

With the aim of attracting investments outside the metropolitan area and strengthening the state's economy, the government of Nuevo León announced a series of tax incentives, including a 100% exemption on the Payroll Tax (Impuesto Sobre Nómina, ISN) for export companies operating through the Colombia Bridge.

Additionally, measures will be implemented to benefit taxpayers with tax debts in order to facilitate their regularization.

The state government has established ISN discounts for companies making investments greater than $50 million and generating more than 100 jobs, depending on the percentage of local suppliers they use.

Companies that prove more than 51% local supply will receive a 10% discount, those with more than 75% will get a 20% discount, and companies with 85% or more local supply will benefit from a 33% discount.

In the regularization process for taxpayers with ISN debts, subsidies will be granted, including a 50% reduction in the updated amount of the tax generated before January 1, 2024, as well as the complete cancellation of late payment penalties, fines, and enforcement costs.

There will also be a 50% discount on penalties for other state tax obligations and for penalties imposed in 2025, as long as they are paid within the first 30 days of their notification.

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The government also announced incentives for companies participating in the "Made in Nuevo León" program. Emmanuel Loo, the acting head of the Ministry of Economy, emphasized that these supports aim to strengthen the domestic market and the manufacturing industry.

In this context, ISN discounts have been established for the automotive sector: car manufacturers will receive a 95% reduction, direct suppliers (Tier 1) of software, hardware, and technological infrastructure will receive a 70% reduction, direct suppliers of auto parts and non-technological services will get a 50% discount, and indirect suppliers (Tier 2 and 3) will benefit from a 30% discount.

Furthermore, the reduction of ISN will be extended for four years to priority sectors such as women heads of households, people with disabilities, seniors over 60 years old, young people entering their first job, and entrepreneurs starting business activities in the north and south of the state.

The Nuevo León Tax Administration Service (SATNL) believes these measures will strengthen the competitiveness of local businesses in international markets and reduce the tax burden on various economic sectors. Additionally, they will help fortify the state's finances through tax regularization and the reduction of financial uncertainty.