Zacatecas environmental tax also reaches emissions from mobile sources
Tax on emission of gases into the atmosphere in the State of Zacatecas. Any pollutant emitted from the taxpayers' facilities, regardless of its source, is subject to this tax provided it is a greenhouse gas that contributes to environmental damage by causing global warming (articles 14 to 19 of that state's Tax Law).
Official heading (Spanish): IMPUESTO POR LA EMISIÓN DE GASES A LA ATMÓSFERA EN EL ESTADO DE ZACATECAS. ES OBJETO DE ESE GRAVAMEN CUALQUIER CONTAMINANTE EMITIDO DESDE LAS INSTALACIONES DE LOS SUJETOS DEL IMPUESTO, INDEPENDIENTEMENTE DE SU ORIGEN, SIEMPRE Y CUANDO CONSTITUYA UN GAS DE EFECTO INVERNADERO QUE IMPACTE EN EL DETERIORO AMBIENTAL POR PROVOCAR CALENTAMIENTO GLOBAL (ARTÍCULOS 14 A 19 DE LA LEY DE HACIENDA DE ESA ENTIDAD FEDERATIVA).
The ruling
A mining company challenged an assessment of Zacatecas' tax on emission of gases into the atmosphere, arguing it only covers fixed sources. The Collegiate Circuit Court held that, under articles 14 to 19 of the state Tax Law, any greenhouse gas emitted from the taxpayer's facilities is taxable, whether from fixed or mobile sources.
Our take
The SCJN had said the base consists of emissions from facilities or fixed sources, without clarifying the status of machinery and vehicles operating inside them. The court resolves that question against the taxpayer: if greenhouse gases are emitted from the facility, they count. For mining companies and industries with internal fleets, this may widen the base considerably. It is an isolated precedent, but it strengthens the state's position. We recommend reviewing how the pollutant load of mobile equipment is measured and reported, because the dispute will likely shift to quantification.
What to do
- Inventory mobile equipment operating inside Zacatecas facilities and estimate its emissions.
- Review the methodology and technical support used to calculate the tax base.
- Assess assessment risk for open years in which mobile sources were excluded.
Details
- Court
- Collegiate Circuit Court
- Type
- Isolated precedent
- Identifier
- XXIII.2o.2 A (12a.)
- Digital registry
- 2032659
- Published
- September 25, 2026
- Area
- Tax
- 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.