Overview

• The case, amparo directo en revisión 5608/2025, challenges a 2010 income tax assessment and was assigned to Justice María Estela Ríos González.
• By statute the Court now has up to six months to rule, with a decision due by early April 2026 unless the matter is dismissed.
• The appeal stems from a June 24 ruling by a Mexico City collegiate tribunal that unanimously denied Elektra’s amparo and upheld the SAT’s claim.
• With this filing, Elektra-linked disputes before the Supreme Court reach at least five cases totaling more than 36 billion pesos in claimed tax credits.
• The petition raises constitutional questions about parts of the Income Tax Law, including Articles 24, 25, 31, 32 and 68, though the Court could decide not to address them.