The National Human Rights Commission (CNDH) has filed a constitutional challenge before the Supreme Court of Justice (SCJN) against Article 80 Bis of Puerto Vallarta’s Municipal Revenue Law for 2025, which imposes a fee on foreigners for the use of municipal services, goods, and public spaces.
Filed by CNDH President María del Rosario Piedra Ibarra on March 31, the appeal argues that the fee violates fundamental legal principles, including legal certainty, legality, and tax fairness. The provision in question was introduced through Decree 29826/LXIV/25 and published on February 27, 2025.
The fee, set at 1.25 UMA per foreigner, has been criticized by the CNDH for lacking clarity and failing to meet the legal standards required for a valid tax. The commission contends that the law does not adequately define key tax elements or provide a clear justification for its implementation. It also raises concerns about discrimination against foreigners, including legal residents and those contributing to the local economy.
Although the law includes exemptions—for children under 14, individuals with disabilities, tourist guides, tour operators, cruise ship crews, and those holding temporary or permanent residency—the CNDH maintains that these carveouts do not resolve the underlying legal flaws.
In case file 41/2025, the commission formally requests that the Supreme Court strike down the article and calls on the Jalisco State Congress to avoid enacting future legislation that infringes on constitutional or human rights protections.