Overview

• Chief Justice Hugo Aguilar Ortiz admitted Elektra’s review only to assess the constitutionality of Article 31 of the Income Tax Law, leaving case facts intact.
• The matter concerns a MXN 1,609 million credit tied to 2012 omitted taxes, and the Court now has six months from September 25 to issue a decision.
• Other Grupo Salinas tax cases were reassigned under the Court’s new integration, with multiple amparos still pending from Elektra, Totalplay and related firms.
• Procuradora Fiscal Grisel Galeano detailed an alleged pattern of abuse under the now-abolished consolidation regime and put nine litigated credits at MXN 48,382 million after updates.
• President Claudia Sheinbaum said the law is not negotiable and invited payment within legal channels, as Ricardo Salinas sought a negotiation table and faces separate U.S. contempt findings with a USD 25 million bond posted.