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Mexico’s Supreme Court Upholds Mexico City’s 2% Charge on Delivery Platforms

Justices classified the levy as a non-tax compensatory aprovechamiento for the use and wear of urban infrastructure.

Overview

  • In a 7–2 ruling, the SCJN revoked Uber’s amparo and validated Article 307 TER, ending a multi‑year challenge to the capital’s platform charge.
  • The measure sets a monthly 2% fee on the total commissions that apps collect per operation and is legally intransferable to users, merchants or couriers.
  • Dissenting ministers Irving Espinosa Betanzo and Giovanni Figueroa Mejía argued the provision functions as an imprecise tax that risks violating legality and proportionality.
  • The decision contrasts with a prior Second Chamber ruling reported in June that found the charge unconstitutional, renewing debate over legal certainty and enforcement.
  • Delivery worker group RUM protested, warning of income hits in practice, while industry association Alianza In México called the policy regressive and flagged potential T‑MEC concerns.