The new 2025 law brings key tax advantages for companies opting for technology leasing. We explain how to maximize them.

In 2025, many Mexican companies will be able to optimize their operating expenses thanks to tax benefits associated with technology leasing (renting) such as laptops, printers, and office equipment. With the current tax reform, the rental model takes on new importance as a flexible, deductible, and efficient alternative.

💼 At DITESA we offer tech rental solutions that match the new fiscal and operational needs of your business.

💸 Why is renting fiscally attractive in 2025?

The Ministry of Finance has updated the conditions for deductibility for certain operating expenses, including equipment leasing. This means:

• ✅ Immediate deduction: Rents can be deducted as an operating expense in the current fiscal year, without depreciation.

• ♻️ No capital immobilization: You don't need to make a large purchase; it frees up liquidity and improves cash flow.

• 📈 Better tax planning: Companies can project consistent and deductible expenses month by month.

• 🌍 Eco-friendly focus: By constantly renewing equipment and avoiding obsolescence, companies can access green incentives.

In addition, the administrative burden is reduced by eliminating the need to register the asset as a fixed asset.

👉 You can refer to article 31 section I of the Income Tax Law, which sets out allowed deductions for corporations.

📆 What changes did the new 2025 tax law bring?

Key points of the reform:

1. 100% deduction for lease contracts of up to 36 months, as long as the equipment is used exclusively for business activities.

2. No need for registration as fixed asset, simplifying accounting.

3. More control for SAT: Clear contracts and billing are required, but in exchange, it offers clear advantages.

4. Compatibility with additional benefits, such as incentives for companies investing in digitalization and energy efficiency.

5. Benefit for SMEs: SAT has launched a new simplified scheme for companies with income under 5 million pesos annually that use renting as a tool for technology investment.

   
   

📚 You can read more about tax benefits and incentives on the SAT portal and in the 2025 tax miscellany.

📊 How much can you really deduct?

According to analyses by Creel Lawyers and Foley & Lardner LLP, deduction percentages by equipment type can range from 41% to 91% depending on the sector, the type of leased technology, and the business line.

Below is an example chart:

🧾 Basic numerical example

Suppose your company rents networking equipment for $25,000 monthly + VAT ($4,000).

• You can deduct $25,000 as an operating expense each month.

• You can credit the VAT in your monthly accounting.

This results in a combined tax efficiency that improves your net profit and cash flow, making your company's operation more profitable.

🔄 What is the difference between renting and leasing?

Renting is more convenient for companies that wish to maintain flexibility and liquidity without affecting their balance sheet.

🚀 What if you combine this with operational efficiency?

Companies that rent technology equipment:

• Update their tech inventory more frequently

• Reduce operational failures due to obsolescence

• Gain flexibility to grow without committing fixed capital

Moreover, many providers like DITESA offer plans with included support, renewal, and initial setup.

💼 Practical cases: how Mexican companies are benefiting from renting

• 🏢 Logistics startup: Rents laptops and mobile phones for its operations team. Reduces costs, deducts taxes, and always has up-to-date equipment.

• 🎓 Private school: Opted for renting multifunction printers. Improves efficiency and deducts 100% of the annual expense.

• 🏦 Law firm: Rents PCs and scanners. Avoids obsolescence, deducts monthly, and includes support.

• 🧑‍💻 Digital marketing agency: Equips designers and editors with the latest MacBooks without affecting cash flow.

📊 How to know if renting benefits you?

Before investing, many companies compare:

• Monthly cost vs. annual depreciation and maintenance.

• Accounting burden of acquiring a fixed asset vs. simplicity of operating expense.

• The ease of tech updates with renting.

💡 If your company changes equipment every 2–3 years, renting gives you total flexibility.

🤝 How to take advantage of these benefits with DITESA?

DITESA helps you implement a rental model aligned with current tax conditions. Our process includes:

1. Needs assessment.

2. Personalized advice.

3. Flexible and clear contract.

4. Equipment with support, maintenance, and replacement.

All with monthly billing, ideal for your company's accounting.

🔹 Conclusion

Renting is not only practical; in 2025, it is also strategic. Taking advantage of current tax benefits can help you optimize your budget, access better technology, and focus on what matters: growing your business.

📍 If you want to start renting today, contact us via Whatsapp!

🔗 Sources

• EY Mexico – 2025 Tax Incentives

• DLA Piper – Mexico Tax Reform 2025

• Creel Lawyers – Deduction Details and Percentages

• Foley – General Analysis of the New Deduction Scheme

• SAT – Fiscal Stimuli Portal

• DOF – 2025 Tax Miscellany

• Income Tax Law – Article 31 Section I