The municipal government of Puerto Vallarta stated that it had anticipated the ruling by the Supreme Court of Justice of the Nation (SCJN) that declared the tax levied on foreign tourists over the age of 14 unconstitutional, and maintained that it would not let up in its efforts to achieve its implementation in the near future.
According to municipal authorities, the legal controversy was part of the expected scenario since the tax was approved in the Revenue Law. For months, they have been working internally on the necessary legal adjustments to comply with the Court’s observations and resubmit a proposal that can be validated.
The tax, equivalent to 1.25 UMAs (Units of Measurement and Update), or 141 pesos, would represent an approximate annual revenue of 200 million pesos for Puerto Vallarta, according to projections by the Municipal Treasury, headed by Raúl Rodrigo Pérez.
In an interview with AZNoticias.mx, the municipal official, one of the main proponents of the original initiative, addressed the court’s ruling, stating: “We had anticipated this scenario. We knew it could happen, but we also know how to resolve it. The Supreme Court’s interpretation offers solutions that we will implement.”
He added that the goal is to reinstate the measure in the 2026 Revenue Law once the necessary adjustments have been made.
Based on legislative and administrative timelines, the municipal government estimates that technical and legal work will intensify starting next January to reformulate the proposal and resubmit it to the State Congress, with the aim of its enactment in 2026.
The municipal government expressed confidence in achieving a more robust, clear, and specific regulation that meets the legality and legal certainty criteria required by the Supreme Court.
As part of their argument, municipal authorities pointed out that this type of tax is already applied in other tourist destinations in the country, such as Quintana Roo and Baja California, where it has been implemented without constitutional conflicts and with favorable results in terms of revenue collection.
In this regard, Puerto Vallarta will seek to replicate models that have already been approved in other states, adapting them to its local regulatory framework and the specific characteristics of the municipality.
Meanwhile, the declaration of unconstitutionality nullifies any charges levied on foreign tourists, although the debate about the advisability, legality, and allocation of these funds will continue to shape the municipality’s public, political, and economic agenda in the coming months.
Source: aznoticias
