The country’s first services district with tax incentives

Official Gazette (DOF) declaration · August 7, 2026

On August 7, 2026, the Federal Official Gazette (DOF) published the declaration formally creating the “Cancún Financial and Technology District” as an Economic Development Pole for Wellbeing (PODEBI), located in the municipality of Benito Juárez, Quintana Roo. This is the country’s first Pole oriented toward services —technology, artificial intelligence, financial services and innovation— rather than manufacturing or logistics, as most existing poles are.

What are the Development Poles for Wellbeing?

PODEBIs are part of the federal “Plan México” strategy and the National Development Plan 2025-2030, aimed at attracting investment, leveraging the relocation of supply chains (nearshoring) and decentralizing economic activity toward strategic regions. Their benefits framework comes from the “Decree granting tax incentives in the Economic Development Poles for Wellbeing,” published in the DOF on May 22, 2025.

What makes the Cancún declaration notable is its focus: for the first time a Pole targets high-value-added services, making it particularly relevant for technology, fintech and specialized-services companies.

Applicable tax incentives

Companies that begin operations within the Pole, or that obtain authorization as developers, may access the following benefits, applicable for fiscal years 2025 through 2030:

1. 100% immediate deduction of new fixed assets — Allows an immediate 100% deduction of the original investment amount in new fixed assets (machinery, equipment, infrastructure) used exclusively for productive activities within the Pole, instead of ordinary depreciation. It applies to assets used for the first time in Mexico. The benefit is cash-flow oriented: it enables early recovery of the invested capital and may even be reflected in the year’s provisional (estimated) payments.

2. Additional 25% deduction for training and innovation — In the annual income tax (ISR) return, taxpayers may apply an additional deduction equal to 25% of the increase in expenses for worker training (active employees registered with the IMSS) and innovation linked to investment projects, relative to the average of the three prior years, subject to specific requirements.

3. VAT incentives among companies within the Pole — Under the applicable rules, the scheme provides credits that allow certain transactions between companies resident in the Poles to be carried out without actual VAT cash flow, facilitating operations within the district.

Requirements and conditions to consider

Access to the incentives is not automatic. Among the main requirements and limitations:

• Begin operations and carry out productive activities exclusively within the Pole’s boundaries, or hold authorization as a developer.
• Obtain the corresponding compliance certificate and keep a specific record of the investments, with the supporting documentation.
• Determine ISR considering only the income attributable to the activities within the Pole and the strictly indispensable deductions to obtain it; losses may only be deducted against profits from those same activities.
• Incompatibility with certain regimes or benefits (for example, the optional regime for corporate groups or FIBRAS / REITs), pursuant to the Decree.
• Not falling under exclusion grounds, such as appearing on the lists of Articles 69, 69-B or 69-B Bis of the Federal Tax Code (CFF), having final tax liabilities, or being in liquidation.

Who could benefit?

As the first Pole tied to services, the Cancún Financial and Technology District opens an uncommon path to tax efficiency for technology, artificial intelligence, financial-services and innovation companies evaluating whether to establish or expand operations in the country’s southeast, as well as for infrastructure developers within the Pole. The 100% immediate deduction can represent a significant cash-flow advantage for capital-intensive projects.

At GARCÍA we can assess whether your company or project is eligible to establish within a Development Pole, guide you through the authorization process and the documentary compliance of the incentives, and model the tax impact of the immediate deduction and the additional deductions for your specific case.

Interested in exploring this opportunity? We are at your service to analyze eligibility and the potential tax benefit for your company.

LR GARCÍA ACCOUNTANTS, S.C.

Zapopan, Jalisco · August 2026

This bulletin is for informational purposes only and does not constitute tax or legal advice for a particular case. Its application depends on the specific facts and circumstances of each taxpayer, as well as the current text of the Decree, its guidelines and the applicable general rules; we therefore recommend consulting us before making any decision.