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Platforms Urge Mexico’s High Court to Overturn CDMX 2% Levy Before Oct. 9 Review

The review tests whether the city can tax app-based deliveries under a levy framed as a road-use fee.

Overview

  • Alianza In México, representing major digital platforms, formally asked the Supreme Court to rule the proposed 2% charge unconstitutional.
  • The SCJN is scheduled to examine the measure’s constitutionality on October 9.
  • The CDMX proposal would take 2% of delivery workers’ income as an “aprovechamiento” tied to use of public roads.
  • A prior Supreme Court decision in June found an earlier version unconstitutional, emphasizing that e-commerce regulation belongs to the federal Congress.
  • The industry group argues the charge is discriminatory, could deter investment and innovation, may raise USMCA compliance questions, and would affect SMEs, delivery workers and consumers, while no authority has indicated an amparo compelling the review.