Overview
- In a unanimous session, the Court dismissed amparo en revisión 6321/2024, leaving enforceable a Grupo Elektra tax credit of 33,306,476,349 pesos tied to 2013 ISR.
- Across seven matters resolved, the decisions leave roughly 48,326 million pesos in tax credits payable by Elektra, Nueva Elektra del Milenio and TV Azteca for liabilities largely from 2008–2013.
- Ministers declined to analyze the merits, citing existing precedents and the absence of exceptional constitutional questions required to attract high‑court review.
- The Court rejected recusals and other impediments, imposed fines for dilatory tactics, and noted extensive procedural filings used to stall resolution.
- Grupo Salinas denounced the outcome and vowed to pursue domestic and international remedies, while SAT and Hacienda can now move to update amounts and begin collection, with a small number of related issues still pending.