A tax levied on paying other municipal taxes is unconstitutional
Additional tax. Provisions establishing it, whose object is to tax the payment of municipal taxes, fees and charges, violate the principle of tax proportionality.
Official heading (Spanish): IMPUESTO ADICIONAL. LAS NORMAS QUE LO PREVÉN, CUYO OBJETO CONSISTE EN GRAVAR LA REALIZACIÓN DE PAGOS POR CONCEPTO DE IMPUESTOS, DERECHOS Y PRODUCTOS MUNICIPALES, VULNERAN EL PRINCIPIO DE PROPORCIONALIDAD TRIBUTARIA.
The ruling
The National Human Rights Commission challenged articles 170 to 174 of the Tlapacoyan, Veracruz, Municipal Tax Code, which imposed an additional tax on the payment of municipal taxes, fees and charges. The SCJN reiterated that taxing compliance with pre-existing tax obligations reveals no wealth or ability to pay, so those provisions breach tax proportionality.
Our take
This is not new; the SCJN has reiterated it for years. What stands out is that additional taxes keep appearing in municipal laws. Paying a tax is not a sign of wealth; taxing that payment charges twice on the same thing. Companies with property or operations in several municipalities should check whether property tax, fees or permits carry an extra percentage calculated on the amount paid. Where it exists, there is a settled argument to challenge it. What is not challenged in time gets paid, even if the provision is unconstitutional.
What to do
- Review municipal receipts for surcharges calculated on the amount of other taxes paid.
- Assess an amparo against the additional tax within the legal deadline from the first payment.
- Analyze a refund of amounts paid under that item once a favorable judgment is obtained.
Details
- Court
- SCJN Plenary
- Type
- Binding precedent (jurisprudencia)
- Identifier
- P./J. 107/2026 (12a.)
- Digital registry
- 2032199
- Published
- May 29, 2026
- Area
- Amparo and constitutional
- View official source ↗
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Prepared by Artegia for information only; not legal advice. Headings in English are unofficial translations. The official text is the one published in the Semanario Judicial de la Federación or the TFJA journal.