Plan México tax incentive: what it means for your network and video surveillance investment

Renewing network or video surveillance infrastructure is often postponed for a very specific reason: the outlay. The Federal Government published a tax incentive decree —known as the Plan México incentive— that partially changes that calculation, because it allows recovering a significant portion of the investment through deduction in the same fiscal year in which it is made.

In this note we explain what the benefit consists of, who it applies to, what requirements must be met, and how to prepare the investment project so that your company's tax department doesn't have to reconstruct the information later. It does not replace your accountant's advice: it is a guide to organize the technical and tax conversation in the same file.

What the incentive consists of: immediate deduction and additional deduction

The decree contemplates two benefits that can coexist in the same technology modernization project.

• Immediate deduction: allows deducting up to 91% of the investment cost in new fixed assets in the same fiscal year, with a percentage that depends on the type of asset and the company's economic activity. It applies to investments made between 2025 and September 30, 2030.
• Additional deduction: an extra 25% deduction on training and innovation expenses.

For networks and video surveillance, the first point is the relevant one: switches, access points, controllers, cameras, recorders, and associated computer equipment are usually classified as new fixed assets, provided they are acquired new and remain in use within the operation. The second point opens the door to accompanying the purchase with a training program for technical personnel or applied innovation, something many companies already do but don't document separately.

Fixed assets that apply and deduction percentage:

• Servers, Routers, switches: Up to 91% immediate deduction.
• Point-to-Point and Multipoint Microwave Links: Up to 86%.

• External Storage: Up to 88%
• Barcode Readers: Up to 88%
• Printers: Up to 88%
• Telecommunication Towers and Cables: Up to 56%
• IP Telephone Switches: Up to 72%

When it can be applied: guidelines and requirements

The benefit is not applied automatically just by purchasing the equipment. To apply and collect the incentives, it is necessary to wait for the corresponding guidelines to be published —the approximate deadline was March 22, 2025— and for the taxpayer to comply with all the requirements established in Article First of the decree, including:

• Being registered with the RFC.
• Having the tax mailbox enabled.
• Having a positive compliance opinion.
• Submitting the investment project.
• Obtaining the compliance certificate from the Evaluation Committee.

It is worth emphasizing the order: tax requirements are verified before the purchase, not after. If the compliance opinion is not positive or the mailbox is not enabled, the project may be excluded even if the equipment is already installed. That is why it is advisable to conduct a prior review with the tax department and keep evidence of that review in the file.

What your company gains: liquidity, technology, and competitiveness

Beyond the tax savings itself, the incentive has three practical effects that usually weigh on the decision to renew.

• Tax reduction and greater liquidity: by deducting a high proportion of the cost in the same fiscal year, the tax burden decreases and available cash flow improves in the short term, not in five or ten years.
• Access to advanced technology: the benefit facilitates replacing equipment that is already out of support or that doesn't cover current bandwidth, coverage, and cybersecurity requirements, instead of stretching its useful life another year.
• Sustainable growth: the training and innovation projects that accompany the investment raise the internal team's capacity to operate and leverage the new infrastructure.

There is a side effect worth considering: the immediate deduction does not eliminate the cost, it defers and reduces it. The decision to invest must still make operational sense —more coverage, fewer failures, better video evidence, lower risk— and not only tax sense.

How to prepare the network or video surveillance investment project

The investment project is the piece that takes the most work to assemble and the one that is most neglected. It must include the list of acquired assets and their purpose. To make it withstand review, we suggest this structure:

• Diagnosis of the current state: inventory of equipment in operation, age, equipment out of manufacturer support, and documented recurring problems.
• Technical scope: what is replaced, what is kept, and what is added. Justify why each item is a new fixed asset and not an expense or a service.
• Asset list: list with model, quantity, unit cost, and planned location of each piece of equipment.
• Operational purpose: what problem each item solves —coverage in a warehouse, link between plants, recording with a determined retention, network segmentation—.
• Training and innovation component: if the additional deduction will be sought, separate the scope of training from the start and describe what will be innovated or improved in the process.
• Execution schedule: acquisition, delivery, installation, and commissioning dates, aligned with the fiscal year in which the deduction is intended.

A common mistake is mixing equipment, installation, licenses, and recurring services on a single invoice. For tax purposes, each concept has a different treatment and, if they are not separated, the tax department ends up making assumptions. Another frequent mistake is leaving documentation for the year-end close, when there is no longer room to correct the classification of an item.

What to review before signing the purchase order

Before committing the investment, it is advisable to confirm a short list of points with the tax department and with the supplier:

• That the equipment is new and that the documentation proves it.
• That the company meets the requirements of Article First and that there is evidence of the verification.
• That the published guidelines have been read and that the project complies with them.
• That the classification of each asset is agreed in writing with whoever signs the return.
• That invoicing breaks down equipment, installation, licenses, and training separately.
• That the installation schedule allows the asset to be in use within the fiscal year in which it is deducted.

If any of these points is not resolved, it is better to stop the purchase order than to correct it later. The cost of waiting a few weeks is lower than that of losing the incentive on an entire investment.

Closing

The Plan México incentive makes renewing network and video surveillance infrastructure more attractive, but it does not replace technical planning or tax review. The difference between taking advantage of it and losing it usually lies in the documentation: a well-assembled investment project, with assets identified one by one and their purpose explained, is what allows the benefit to materialize.

If you are evaluating updating your infrastructure, the best time to organize this information is before requesting quotes. At Estratos we can help you carry out the technical diagnosis and the asset list that feeds that file. The application of the incentive, on the other hand, should be reviewed with your tax advisor.