The Judiciary has ruled in favor of the authorities in 49% of tax cases since 2019.

The judiciary has ruled in favor of the tax authority from 2019 to March 2025 in 49% of the tax cases that have been resolved in final proceedings, according to official information.

According to the Ministry of Finance and Public Credit's reports to the Congress of the Union, from January 2019 to March 2025, 111,521 tax lawsuits involving 1.077 trillion pesos were resolved in final proceedings.

Of that total, the federal treasury won 54,918 lawsuits totaling 762.549 billion pesos, representing 49% of all lawsuits and 71% of all the capital in dispute.

In 42,919 lawsuits, the judiciary ruled in favor of taxpayers, meaning the federal treasury lost, in cases in which 262.577 billion pesos were being disputed.

In addition, during that same period, the final court rulings declared void in 13,684 lawsuits totaling 52.327 billion pesos.

A nullity ruling means that the Treasury retains the authority to determine and, where appropriate, collect the disputed claims through an indirect amparo proceeding before the Federal Judicial Branch (PJF).

President Claudia Sheinbaum has assured that taxpayers can trust that the new judiciary that emerged from the June 1 elections "will be much better than what exists today."

President Claudia Sheinbaum's statements come as the current Supreme Court of Justice (SCJN) continues to hold its final months, and it will have to resolve several corporate tax refund disputes before being renewed with the newly elected ministers.

“(Elected judges, magistrates, and ministers) have the responsibility to act within the law; not like now, with its exceptions, in truth (...) where, in general, there is a lot of corruption, to put it very simply,” President Sheinbaum declared on June 12.

Juvenal Lobato, a professor of tax law at the National Autonomous University of Mexico (UNAM), asserted that the fact that the tax authorities have won a lawsuit doesn't necessarily mean they will collect the tax credits, as they still have to enforce the collection.

"The taxpayer may appeal to international courts to challenge the ruling, or the company may no longer have any money by the time the trial is over," he explained.

Court will postpone 65 tax matters

The Supreme Court of Justice of the Nation (SCJN) approved the federal government's request to postpone the resolution of a dispute over appeals for revocation until the Court resulting from the judicial elections held on June 1 takes office.

This is a resolution that the Treasury and the Legal Counsel of the Federal Executive had requested be postponed until the new Court takes office. It will impact up to 65 tax matters related to the payment of taxes by large companies.

Furthermore, next Tuesday, the plenary will vote on Minister Batres' proposal that fiscal matters before the two chambers of the Court be voted on in the plenary session, transparently and in public sessions.

Experts on the subject point out that just because the tax authorities have won a lawsuit doesn't necessarily mean they will be able to collect the tax credits.