We already informed you that the Supreme Court of Justice of the Nation recently established jurisprudence where it considered that the restriction set forth in article 109-XI of the Income Tax Law is unconstitutional because it exempts from this tax solely income received in general by bureaucrats from year-end or other bonuses not paid on a regular monthly basis.
In the opinion of the Supreme Court Justices sitting at the Full Session, there is no objective basis in the Income Tax Law that justifies the special treatment granted to government employees which exempts them from this tax on the bonuses they receive but does not exempt non-government employees from taxation on their bonuses, which violates the constitutional guarantee of equity in taxation.
The effect of the "amparo" granted by the Full Session of the Supreme Court is that the parties that brought suit in "amparo" are not obliged to pay such tax on income from bonuses not payable on a regular monthly basis, i.e., year-end bonuses and the vacation premium.
As stated above, the "amparo" decision benefits only those parties that filed the "amparo" suit; therefore, it would be necessary to analyze each particular case to determine whether it is still possible for other taxpayers to have access to this benefit.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.