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Mexico: Tax incentives for holders of clean energy certificates

Mexico: Tax incentives, clean energy certificates

There are potential tax benefits available for those holding clean energy certificates (“certificados de energías limpias”—CELs).


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CELs, issued as “securities” by the Comisión Reguladora de Energía (Energy Regulatory Commission), are intended to promote investment in certain types of energy. CELs certify the production of a specific amount of electricity from clean energy, and serve to meet the requirements associated with the consumption of cargo centers. A CEL generally reflects the generation of 1 million Wh of clean electrical energy.

The first participants to be awarded CELs are the qualified clean energy generators. The income tax law allows such CEL holders the possibility of deducting 100% of their investments in machinery and equipment used for the generation of energy from renewable sources or involved in the efficient electricity generation process during a 12-month period.


Read an August 2018 report (Spanish) prepared by the KPMG member firm in Mexico

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