SCJN Issues Key Criteria on Protected Natural Areas and IMSS Audits

According to an August 03, 2026, press release from the Supreme Court of Justice of the Nation (SCJN), the Plenary issued relevant criteria regarding environmental protection, housing, and legal certainty, impacting various areas of law.

Protected Natural Areas (ANP) and Property Rights

The SCJN confirmed that declarations of Protected Natural Areas are valid instruments that allow the Executive Branch to impose restrictions on property, in accordance with Article 27 of the Political Constitution of the United Mexican States. This measure does not deprive individuals of ownership of their assets but rather establishes conditions for their use.

Consequently, the right to a prior hearing, as provided in Article 14 of the Constitution, does not apply to ANP declarations, as it is exclusively for acts of deprivation and not for modifications to property rights. However, the SCJN emphasized that environmental legislation recognizes a right to participation in environmental matters, allowing interested parties to access information and submit observations during the process, such as the publication of preliminary justificatory studies. For the specific case of ejido holders, it was determined that authorities must explicitly rule on the applicability of fiscal incentives and economic compensations provided in Article 45 Bis of the General Law of Ecological Balance and Environmental Protection.

Constitutionality of IMSS Desk Audits

The Supreme Court also determined the constitutionality of Article 251, fraction XXVIII, second paragraph, of the Social Security Law. This provision empowers the Mexican Social Security Institute (IMSS) to request documents and reports from taxpayers as part of its fiscal verification powers through desk audits.

This ratification is fundamental for businesses, as it validates the IMSS's authority to conduct these reviews, which means that companies must be prepared to provide the requested documentation and information in a timely and complete manner. Maintaining impeccable accounting and human resources management is crucial for addressing these requirements.

This content is for informational purposes only and does not constitute legal or tax advice. Each case must be analyzed individually.