If we consider the deductions that involve the purchase or lease of vehicles, that is, those with internal combustion, plus hybrid, electric or hydrogen-powered vehicles for up to 250,000 pesos, as well as deductions for car leases, they come to represent 81.9% of the total deductions.
The sectors that make the most deductions for this concept are real estate services and rental of movable and intangible assets; financial and insurance services; manufacturing industries, and transportation, mail, and storage.
After the deductions for the purchase of cars up to 175,000 pesos, are followed by the Non-onerous, non-remunerative donations granted to authorized donees, the amount that the treasury ceases to receive for these deductions amounts to 4,846 million pesos by 2023. The sector that makes the most deductions for this concept is manufacturing industries; It is followed by retail trade and wholesale trade.
Deductions to companies for consumption in restaurants is another of the expenses that companies deduct the most, especially those in the sectors: wholesale trade; professional, scientific and technical services, as well as manufacturing industries. The amount that the Treasury will stop receiving for this tax benefit is 1,149 million pesos in 2023.
The deductions that generate the least collection waivers to the public coffers are those granted to companies for hiring personnel over 65 years of age and people with disabilities. In last place are the deductions for the purchase of conventional bicycles, bicycles and motorcycles with rechargeable electric batteries.
