Mexico grants 100% Excise Tax incentive for violent video games

This incentive consists of crediting the equivalent of 100% of the tax incurred for carrying out the aforementioned activities, provided that such tax is not passed on to the purchaser of the good or service.

Furthermore, the Decree establishes that taxpayers applying this benefit will be exempt from complying with the obligations set out in Articles 5-A Bis and 20-A of the Excise Tax Law:

• Article 5-A Bis refers to the withholding carried out by digital platforms for the intermediation of digital services.
• Article 20-A covers the transfer of the tax and the submission of information on transactions carried out, as well as the application of the rate provided for in Section I, Subsection K, of Article 2 of the same law.

This Decree came into force on 1 January 2026, so taxpayers are advised to review its application and the corresponding tax impact.

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