New Vehicle Tax Exemption for Electric Vehicles - Federal Law for Taxes over New Vehicles

The Law enacted by the Mexican Government in 1996 defined the conditions for taxation of new vehicles, including who is required to pay, the type of vehicles sanctioned, importing rules and tax rates. 

 

It also established that "those vehicles which are propelled by electric batteries, or electric vehicles with integrated internal combustion or hydrogen-based engines" are exempted to pay the tax defined in the law. 

 

The law has been reformed several times modifiying the conditions and tax rates. The last published reform is DOF 30-11-2016.

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