Agricultural producers and tax laws in Mexico

The agricultural sector is one of the pillars of the economy, being essential for the life of society and the development of other economic sectors. Its influence ranges from food production to the generation of raw materials, and its sustainable development is key to a country's long-term food security and economic well-being. In Mexico, the primary sector constitutes 80% of rural areas, where 25% of the population living in these areas is engaged in agriculture and livestock farming. These activities are fundamental for food security and employment generation, but they also face major challenges, such as lack of infrastructure, lack of training and the complexity of tax obligations. The rural population in these communities is mainly composed of people over 50 years of age, who are deeply rooted in their land and customs. Taking into account the particularities of this sector, the Mexican government had designated a specific regime for their tax treatment more than three decades ago.

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