On 1 April 2024 new provisions contained in the Financial Code for the State of Mexico will become effective, with regard to the following taxes:

1. Ecological Tax on Waste Disposal, Confinement and Storage (“The Waste Tax”);
2. Tax on Pollutant Emissions to Water (“Water Tax”).

There are also new rates applicable to the Tax on Pollutant Air Emissions (“Air Emissions Tax”), in force since 2022.

On 11 March 2022, the Ministry of Environment and Natural Resources published in the Official Federal Gazette Mexican Official Standard NOM-001-SEMARNAT-2021 (“NOM-001/21”) that establishes maximum allowable pollutant limits for wastewater discharges into national receptive bodies.
NOM-001/21 will become effective on 11 March 2023, even though certain parameters contained in the standard will become effective in April 2023 and at the fourth anniversary of its entry into force (such as true color and acute toxicity). Upon becoming effective, it will replace NOM-001-SEMARNAT-1996 (“NOM-001/96”).
NOM-001/21 will have to be complied with by whoever discharges wastewater into a national receptive body, but not in the case of discharges into municipal rainwater collection or sewage systems because these discharges will continue to be regulated by NOM-002-SEMARNAT-1996.