Fiscal Destruction
Tax Destruction:
A Strategic Process for Your Company
The destruction of goods for tax purposes is a crucial component for the efficient and transparent management of your inventory. When goods lose their value due to deterioration, obsolescence, or other causes beyond your company’s control, their proper disposal not only frees up space and resources but also allows you to access significant tax benefits, such as income tax deductions.
This process goes beyond simply disposing of products; it involves strict compliance with Mexican tax regulations, including provisions of the Federal Tax Code, the Income Tax Law, and the Miscellaneous Tax Resolution. It is essential to submit notices at least 30 days in advance, detailing the goods, the method, date, time, and location of destruction, and the legal basis for the destruction.
Partnering with a trusted waste disposal company offers key advantages: 100% destruction guaranteed, byproducts sent to recycling facilities, comprehensive documentation of the process (including environmental impact assessments), and the support of trained personnel and state-of-the-art technology, such as high-capacity PRI-MAX mills. All of this ensures not only regulatory compliance but also a reduced environmental impact and traceability of the waste generated.
OUR SERVICES
When your goods (raw materials, products, etc.) lose value due to deterioration or other reasons beyond your control, you can deduct them from your Income Tax (ISR). To do so, it’s crucial to comply with certain tax requirements when donating or destroying them, as established by law:
Federal Tax Code
Article 32-F and 29.
Income Tax Law
Articles 27 and 31.
Regulations of the Income Tax Law
Articles 107, 108, 109, 124 and 193.
Miscellaneous Tax Resolution 2016
Rules 11.4.1.4. and 11.5.8 and Sheet 3/DEC-3 of its Annex 1-A.
Requirements
It is essential to submit the notice of destruction, observing rule 3.3.1.14., and form 39/ISR, section a), numeral 2 of Annex 1-A both of the RMISC 2017, at least 30 days before the date on which it is intended to be carried out, indicating:
- Property details
- Method of destruction
- Date, time and place of the same
- Address where the destruction will take place
- Legal basis
More information
Consult the applicable regulations:
Tax Destruction:
A Strategic Process for Your Company
The destruction of goods for tax purposes is a crucial component for the efficient and transparent management of your inventory. When goods lose their value due to deterioration, obsolescence, or other causes beyond your company’s control, their proper disposal not only frees up space and resources but also allows you to access significant tax benefits, such as income tax deductions.
This process goes beyond simply disposing of products; it involves strict compliance with Mexican tax regulations, including provisions of the Federal Tax Code, the Income Tax Law, and the Miscellaneous Tax Resolution. It is essential to submit notices at least 30 days in advance, detailing the goods, the method, date, time, and location of destruction, and the legal basis for the destruction.
Partnering with a trusted waste disposal company offers key advantages: 100% destruction guaranteed, byproducts sent to recycling facilities, comprehensive documentation of the process (including environmental impact assessments), and the support of trained personnel and state-of-the-art technology, such as high-capacity PRI-MAX mills. All of this ensures not only regulatory compliance but also a reduced environmental impact and traceability of the waste generated.
OUR SERVICES
When your goods (raw materials, products, etc.) lose value due to deterioration or other reasons beyond your control, you can deduct them from your Income Tax (ISR). To do so, it’s crucial to comply with certain tax requirements when donating or destroying them, as established by law:
Federal Tax Code
Article 32-F and 29.
Income Tax Law
Articles 27 and 31.
Regulations of the Income Tax Law
Articles 107, 108, 109, 124 and 193.
Miscellaneous Tax Resolution 2016
Rules 11.4.1.4. and 11.5.8 and Sheet 3/DEC-3 of its Annex 1-A.
Requirements
It is essential to submit the notice of destruction, observing rule 3.3.1.14., and form 39/ISR, section a), numeral 2 of Annex 1-A both of the RMISC 2017, at least 30 days before the date on which it is intended to be carried out, indicating:
- Property details
- Method of destruction
- Date, time and place of the same
- Address where the destruction will take place
- Legal basis
More information
Consult the applicable regulations:






