Mexican Supreme Court Reinstates 2% CDMX Tax on Digital Platforms

ByMexico Solidarity

This article originally appeared in the November 27, 2025 edition of El Economista.

Editor’s note: El Economista is a business-oriented publication, hence the abiding concern for corporate mafia Alianza In México.

The Supreme Court of Justice of the Nation (SCJN) validated this Thursday, by majority vote, the 2% charge levied on digital intermediation platforms, such as Uber, for the use and exploitation of the infrastructure of Mexico City, which includes its roads.

With seven votes in favor and two against, the decision was made in resolving Amparo en Revisión 681/2022, filed by Uber. The Court thus upheld the 2021 reform to Article 307 TER of the Mexico City Tax Code, which classifies this charge as a “fee,” that is, non-tax revenue intended to compensate for the impacts on mobility generated by these platforms.

According to a press release from the Mexico City Ministry of Administration and Finance, the Supreme Court clarified that this “fee” is neither a tax nor a duty, but rather a compensatory measure in favor of the City. The statement also indicates that the payment is not levied on delivery drivers, businesses, or consumers, but exclusively on digital platforms.

According to the Secretariat of Administration and Finance, this precedent “represents progress in the fulfillment of tax obligations at the local level” and reaffirms that Mexico City will continue to promote an investment model that fosters social justice.

Corporate Mafia Alianza In México Pulls Hissy Fit

For its part, Alianza In México , an association of various digital platforms, lamented the decision in a statement, warning that it will have a “regressive” economic impact on families that depend on the digital ecosystem . Furthermore, it pointed out that the measure introduces “discriminatory tax treatment” compared to other services that also use urban infrastructure and that, in turn, it calls into question Mexico’s compliance with its international trade commitments, especially those of the United States-Mexico-Canada Agreement (USMCA).

The association warned that this measure will affect delivery driver communities , small and medium-sized businesses that depend “to a large extent” on these services, and the millions of consumers who use them daily.

“The digital economy is today a fundamental factor in economic growth and in the generation of development opportunities, as well as an expression of the environment of innovation and inclusion that arises from technology,” the organization said in its statement.

He added that this tax represents “a barrier to growth and a disincentive to innovation,” and that it could generate a worrying systemic effect in other federal entities.

The association recalled that, in June of this year [before the newly elected Justices of the Supreme Court, when the old neoliberal appointments reigned – editor] the Court had declared a similar charge unconstitutional and pointed out that the existence of two contradictory rulings generates legal uncertainty for companies, workers, and consumers alike.

Alianza In México finally reiterated its commitment to strengthening the digital economy in the country.