▲ The ministers of the Court, during the voting on the project.Photo Roberto García Ortiz
Iván Evair Saldaña
La Jornada Newspaper
Friday, October 31, 2025, p. 3
The Supreme Court of Justice of the Nation (SCJN) made firm the ruling of a collegiate court against Primero Empresa Minera, a subsidiary of the Canadian First Majestic Silver Corp, which forces it to pay a tax credit for 2 thousand 868 million 853 thousand 516.57 pesos, as a result of the income tax and the corporate tax at a flat rate, as well as its update, surcharges and fines, corresponding to the fiscal year of 2012.
Yesterday, unanimously, the plenary session approved the project of Minister Lenia Batres Guadarrama, which revoked a February agreement of the then president Norma Piña Hernández, which had admitted direct protection in review 276/2025 promoted by the mining company. The matter was dismissed when resolving the appeal 105/2025 presented by the Ministry of Finance and Public Credit (SHCP).
Batres revealed that the mining company had asked the Court to postpone the resolution of the matter, because it was in dialogue with the tax authorities to reach an agreement on its debt.
“In reality, we do not observe that there is any type of alternative solution mechanism in the regulations themselves and, therefore, we are already incorporating into the project that there is no room to decree any postponement and we maintain this draft resolution,” he said.
The company alleged the unconstitutionality of articles of the Income Tax Law and the Federal Tax Code, considering them unconstitutional and violating its rights, but the Treasury argued that the case lacked constitutional relevance. The Court agreed with the agency, pointing out that the tax system allows the claims to be dismissed and that the events invoked by the complainant did not occur, so there was no issue of exceptionality.
Batres added that the mining company had already promoted other protections on these articles, issues already resolved by the Court, so it was necessary to revoke the agreement of February 10, 2025 that had admitted direct protection under review 726/2025.
On October 23, the SCJN fined Primero Empresa Minera 70 UMA (almost 8 thousand pesos) for promoting an unfounded appeal of impediment against Minister Yasmín Esquivel, in order to delay her trial. The ministers highlighted the exemplary nature of the sanction to stop “procedural tricks.”
“It is evident that they do it in order to prolong the conflict…,” said Minister María Estela Ríos.
