On December 30, 2024, the 2025 Miscellaneous Tax Resolution ("RMF2025") was published in the Official Gazette of the Federation, through which significant modifications were introduced to the "Volumetric Controls" regulation. These modifications focus on taxpayers who store/use petroleum products such as gasoline, diesel, jet fuel, fuel oil, whether or not mixed with other components, as well as liquefied petroleum gas (LPG), propane, or natural gas for their own use, modifying and expanding the circumstances under which such taxpayers are required to comply with this regulation.

In this regard, the following taxpayers will be required to comply with the "Volumetric Controls" regulation:

1. Taxpayers who, under a permit from the Energy Regulatory Commission ("CRE") or an import permit from the Ministry of Energy ("SENER"), store or use petroleum products or natural gas for their own use, regardless of the volume of operation or consumption.
2. Taxpayers who, without a permit from CRE or SENER, store or use petroleum products for their own use and handle a volume greater than or equal to 75,714 liters per month annually.
3. Taxpayers who, without a permit for this purpose, have fixed installations for the reception of natural gas for self-consumption when their annual consumption exceeds 5,000 Gigajoules, excluding residential users of natural gas.

Non-compliance with the "Volumetric Controls" regulation could result in fines ranging from $39,360.00 MXN to $5,622,500.00 MXN, or the closure of the establishment for a period of three (3) to six (6) months, depending on the type and severity of the sanction, regardless of any administrative and/or criminal sanctions that may be imposed.

It is important to note that the tax authority has recently begun auditing campaigns and imposing fines to ensure compliance with "Volumetric Controls" obligations. Therefore, we recommend reviewing your specific situation in light of these new changes to determine if you fall under the new provisions or to verify if you are fully complying with this regulation.

Our specialized team in Tax, Administrative Litigation, and Regulatory matters related to energy is at your disposal for any questions regarding the implementation of these obligations, as well as for recommendations and preventive audits to ensure compliance with the obligations derived from "Volumetric Controls”.

This newsletter was prepared by Guillermo Villaseñor-Tadeo (gvillaseñ[email protected]); Jose Antonio Postigo-Uribe ([email protected]); Pedro Ángel Palma-Cruz; ([email protected]); Max Ernesto Hernández-Ernult ([email protected]); Mauricio A. León-Alvarado ([email protected]), E. Giovanni Morales-Ramírez ([email protected]) and Tania E. Trejo-Gálvez ([email protected]).