Litigator in civil, family, commercial, criminal, labor, and tax matters.
Advisor to various companies, responsible for legal and litigation areas.
Law Degree from the Technological University of Mexico.
Master's Degree in Oral Trials from the Technological University of Mexico.
Diploma in Family Law from the College of Multidisciplinary Studies.
Specialized training in criminal, commercial, and civil oral trials at Corporativo ASA.
Continuous updates in various areas and institutions.
TOEFL and TKT certification in English, providing training in this language at various institutes and private classes.
EMMANUEL BAEZ RICO
Associated
PROFESSIONAL EXPERIENCE
Responsible for the areas of accounting, taxes, and internal audit, with direct participation in the areas of accounting, tax, and administrative planning.
Accounting and tax advisor in various public accounting and audit firms, providing accounting, tax, and audit services.
ACADEMIC BACKGROUND
Bachelor's Degree in Public Accounting from Instituto Leonardo Bravo.
Accounting and tax updates in various institutions.
EMPLOYMENT SUBSIDY FOR WORKERS
The employment subsidy is a tax benefit designed to support low-income salaried workers by reducing the impact of income tax on their finances. On May 1st of the current year, the Federal Executive published a decree establishing the guidelines governing this right, which came into effect on that same date.
The family unit should be understood as the place where family members or individuals with close personal relationships reside or gather, or the bond of mutual consideration and support that exists between people based on kinship or fraternal coexistence.
During the investigation and when giving a statement, the person accused of this crime will be cautioned by the Public Prosecutor's Office to refrain from any conduct, threats, or warnings that could cause harm to the complainants, who will have full protection from the corresponding authorities.
The penalty for those who commit these types of acts, once found responsible, consists of imprisonment ranging from three to seven years, in addition to fines and other penalties, depending on the aggravating circumstances demonstrated during the respective trial, as well as full restitution for the damage caused to the victim(s).
In most cases, victims attempt to hide the existence of this crime due to fear or ignorance. It is crucial that once detected, specialized legal counsel is sought immediately to provide necessary support and safeguard the integrity of all involved, including partners, general family members, children, adolescents, the elderly, and all members of the family unit.
Who is entitled to the subsidy?
Workers who receive income from the provision of subordinate personal services.
Federal officials and employees.
Those who, according to the previous points, obtain monthly income not exceeding $9,081.00 (nine thousand eighty-one pesos 00/100 M.N.), excluding income from seniority bonuses, retirement, severance pay, or other separation payments.
What does the Subsidy consist of?
• The subsidy amount will be 11.82% of the value of the Unit of Measure and Normalization (UMA); in this case, the monthly UMA value is $3,300.53 X 11.82% = $390.12.
This employment subsidy will be applied against the income tax corresponding to the calendar month in question that is owed by the aforementioned workers.
If the tax caused in the corresponding period is lower than the subsidy amount, the difference will not be applicable later nor will it be subject to a refund to the worker.
Additional Considerations
Workers receiving income from different employers must inform them as soon as possible, as this subsidy is applicable only once.
In general, the annual calculation remains unchanged; however, if a credit balance is obtained due to the application of this subsidy, it will not generate any refund.
TAX ON REMUNERATION FOR PERSONAL LABOR
FINANCIAL CODE OF THE STATE OF MEXICO AND MUNICIPALITIES
STATE OF MEXICO OPINION Art. 47 Fracc. XIV
Individuals and legal entities required to submit an audit opinion Art. 47 A
I. Those who had more than 200 workers on a monthly average.
II. Those who have paid remunerations exceeding $400,000 on a monthly average.
III. Those who are required to withhold and remit said tax.
IV. Those that have merged or spun off.
V. Those that have entered liquidation.
Individuals and legal entities not required to submit an audit opinion may choose to do so voluntarily.
Submission of Notices and Audit Opinion Art. 47 B
Those required to be audited according to the guidelines for the 2024 fiscal year, or who choose to do so, may submit the corresponding notice no later than July 31st and the respective audit opinion by August 31st, 2025. If they were required and failed to do so, they must submit the notice and the audit opinion together when delivering the corresponding report.
Fines for Failure to Submit Notices and Audit Opinion Art. 361 Fracc. XV and XVI
The failure to submit or the late submission of the Audit Notice, as well as the failure to submit the Audit Opinion when required or having opted for it, will be penalized with fines ranging from seventy-five up to seven hundred times the daily value of the current Unit of Measure and Normalization (UMA).
2026 MINIMUM WAGE INCREASE
On Tuesday, December 9th, 2025, the Resolution of the Board of Representatives of the National Minimum Wage Commission was published in the Official Gazette of the Federation, establishing the minimum wages for the year 2026.
The general minimum wages that will take effect starting January 1st, 2026, increase by 5% in the Free Zone and 13% for the rest of the country, as follows:
- $ 440.87 pesos per day in the Northern Border Free Zone.
- $ 315.04 pesos per day for the Rest of the Country.
Professional minimum wages for specific professions, trades, and special jobs increase by the same percentages indicated for each geographical area.
The described measure represents a real challenge for entrepreneurs at all levels due to the financial impact it will undoubtedly have. It is necessary to take the relevant precautions through an adequate study and planning of available resources to ensure business preservation, continuity, and growth.
Family Violence
It is considered that a member of a family nucleus commits Domestic Violence when they use physical, moral, sexual, or economic violence against another member of that nucleus, endangering their physical or psychological integrity, or causing damage to their rights, property, or values.
Family nucleus should be understood as the place where relatives or people with family relationships live or meet in intimacy, or the bond of mutual consideration and support that exists between people based on filiation or fraternal coexistence.
The accused of this crime, during the investigation and when giving their statement, will be warned by the Public Ministry to refrain from carrying out any conduct, threats, or warnings that could cause harm to their accusers, who will have all the protection of the corresponding authorities.
The penalty for those who commit this type of act once found responsible for them, consists of imprisonment ranging from three to seven years in addition to fines and other accessories, depending on the aggravating factors that can be demonstrated during the respective trial; as well as the comprehensive reparation of the damage caused to the victim(s).
In most cases, victims try to hide the existence of this crime out of fear or ignorance, the important thing is that once detected, they immediately seek the help of a specialized lawyer who can provide the necessary support and safeguard the integrity of the people involved, whether it is a partner, family members in general, children and adolescents, elderly people, all members of the family nucleus.
Child Custody of Children and Adolescents
The Supreme Court of the Nation, based on the Superior Interest of Children, has stated that when analyzing who should be responsible for the care of the children, it must assess all the elements at its disposal to determine what is best for them.
In a child custody trial to determine whether the children will remain under the primary care of their father or their mother, all available evidence must be analyzed, regardless of whether it relates to the arguments presented by the parents. Judges are empowered to request all evidence they deem necessary in order to establish what is most convenient to preserve the best interest of the child.
The best interests of the child is a principle enshrined in Article 4 of the Constitution, which demands that in any situation involving children and adolescents, their rights must be protected and prioritized, and that preference should not be given to purely legal matters that could be harmful and far-reaching for the children.
Opinion of Compliance with Tax Obligations Regarding Social Security (IMSS)
Obligated Subjects to Issue an Opinion
Employers with an annual average of three hundred or more employees in the immediately preceding fiscal year,
Employers not obligated to do so may choose to be audited voluntarily.
Presentation of Notices and Audit Report
Those who will be audited must present the corresponding notice within the first four months of the year following the one to be reviewed.
The corresponding audit report must be submitted within nine months following the date of submission of the notice.
Benefits for Audited Employers
I. They will not be subject to on-site inspections for the audited fiscal year(s).
II. If there are settlement notices for differences issued by the Institute, and the audit is in process, these must be clarified and settled, and will be taken into account in the audit.
III. Settlement notices for differences arising from the payment verification procedure related to the audited fiscal year will not be issued, provided that: a) the audit has been completed and submitted; b) the affiliation notices and salary modifications resulting from the audit have been submitted; and c) the employer's social security contributions resulting from the audit have been paid in full.
Peronal Deductions In Annual Tax Return For Individuals
Individuals registered with the Tax Administration Service under the salaries and wages regime can carry out the following deductions, in the annual tax return that must be filed no later than the last business day of April.
Health:
Medical and dental fees, and fees for professional services in psychology and nutrition, hospital expenses and medicines included in hospital invoices, nursing fees, clinical analyses and studies, purchase or rental of devices for recovery or rehabilitation, prostheses, graduated optical lenses to correct visual defects, premiums for medical expense insurance, supplementary or independent of health services provided by public social security institutions.
These health expenses will be deductible when they have been incurred for the taxpayer, spouse or partner, parents, grandparents, children, and grandchildren.
Education:
Tuition fees in private educational institutions with official validity of studies. From preschool level to high school or equivalent, for the following amounts (annual deduction limit):
Preschool: 14,200 pesos.
Elementary school: 12,900 pesos.
Middle school: 19,900 pesos.
Technical professional: 17,100 pesos.
High school or its equivalent: 24,500 pesos.
SEPTEMBER IS WILL MONTH
Have you thought about the future of your loved ones?
Granting your will is an act of love and responsibility.
✅ Avoid family conflicts.
✅ Protect your assets.
✅ Give peace of mind to those you love most.
Type of will: Open Public: This is the one granted before a Notary Public.
Requirements: INE and additional documents depending on your particular case.
REFORM TO THE ANTI-MONEY LAUNDERING LAW IN MEXICO
Are you prepared?
In 2025, Mexico updated its Federal Law to Prevent Operations with Illicit Funds.
✅The "controlling beneficiary" is redefined (now from 20%).
✅Vulnerable activities are expanded: trusts, real estate, virtual assets.
✅Automated monitoring and reports in 24h are required.
✅The concept of Politically Exposed Persons (PEP) is formalized.
✅Penalties are stiffened and international cooperation is strengthened.
This reform aligns Mexico with global standards. If you are a business owner, trustee, or professional in the sector, it's time to update your policies!
