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Mexico’s Supreme Court Rejects Grupo Salinas Appeals, Leaving MXN 48.3 Billion in Tax Bills Intact

The rulings end the domestic litigation route, allowing the tax authority to begin collection after formal notification.

Overview

  • By unanimous vote, the court dismissed a package of direct amparos, including 6321/2024, which leaves in force a tribunal order requiring Elektra to pay MXN 33,306,476,349 in ISR for 2013.
  • The justices said the cases lacked the constitutional “exceptionalidad” needed for review and pointed to existing precedents, so the merits were not analyzed.
  • Seven of nine matters tied to Elektra and TV Azteca were resolved, confirming fiscal credits totaling roughly MXN 48.3 billion across the disputes.
  • The court rejected broad recusal bids against multiple ministers and imposed fines for filings it viewed as intended to delay resolution.
  • Grupo Salinas denounced the decisions as politically driven and said it will seek remedies in national and international forums, while the SAT can move to collect once notices are served.