Mexico reforms the Amparo Law, redefining suspension, legitimate interest, and authoritative roles

The government of Mexico has published a decree amending and adding various provisions to the Amparo Law, Regulating Articles 103 and 107 of the Political Constitution of the United Mexican States, the Federal Tax Code, and the Organic Law of the Federal Court of Administrative Justice.

The decree, which was published in Mexico’s Official Gazette on October 16,2025, establishes new rules for the admissibility and scope of the suspension in amparo proceedings, particularly in matters of anti-money laundering (AML) and the financing of terrorism, in addition to other activities subject to federal administrative authorizations and public debt. Similarly, the Federal Tax Code and the Organic Law of the Federal Court of Administrative Justice are homologated with regard to the collection of firm and enforceable tax credits, which limits the means of defense available in administrative and jurisdictional venues.

These changes represent a shift in the precautionary and procedural regime, carrying immediate implications for compliance, litigation, and risk management strategies. Below, we provide a summary of the changes and outline how entities can prepare.

Substantive changes to legitimate interest

The decree modifies the requirements for the accreditation of legitimate interest. Complainants who allege a legitimate interest must now prove an individual or collective, real, and differentiated legal injury that concurs beyond the hypothetical. This represents a paradigm shift in respect to the prevailing conceptualization of legitimate interest, since it is now necessary to demonstrate that the annulment of the act will produce a certain benefit to the complainant or group of complainants.

According to the explanatory memorandum of the decree, this change aims to avoid the use of the amparo trial as an instrument that hinders the action of the authority in the execution of its functions, as well as the implementation of public policies, as long as there is no concrete impact on the rights of the person or persons promoting the amparo trial.

Substantive changes regarding the suspension of the amparo proceeding

Similarly, changes introduced in the decree include the creation of new cases for which the suspension of amparo proceedings will not be granted in relation to various types of activities. By way of summary, the suspension of amparo proceedings will be inadmissible if:

• Acts or possible operations of laundering money and resources or illicit conduct that could damage the financial system are allowed to continue, unless the legality of the resources is proven when the definitive suspension is resolved. In these cases, a provisional suspension of amparo proceedings may not be granted in order to dispose of such resolutions, and the definitive suspension will be conditional on the complainant demonstrating to the court the lawful origin of the remedies.


• It is considered contrary to the public interest, as it would allow the continuation of activities that require authorization from the federal authority, especially if such authorization has been revoked or has not been requested.


• The state's ability to exercise its powers in the area of contracting and enforcement of public debt would be impeded.

Homologation in tax matters and in contentious administrative proceedings

The decree homologates the Federal Tax Code and the Organic Law of the Federal Court of Administrative Justice, mainly in relation to the collection of final tax credits. The decree establishes the inadmissibility of the appeal for revocation against acts of the administrative procedure, with respect to final tax credits and acts or resolutions that resolve on applications for the prescription of final tax credits. The same grounds for inadmissibility are established for the contentious–administrative trial.

Responsible authorities and compliance with judgments

The decree also represents a paradigm shift in the compliance with amparo judgments by the responsible authority, since it is now required to carry out an analysis, prior to the request, with the responsible authorities linked to the amparo trial, in order to determine whether, in accordance with their regulatory framework, they are responsible for carrying out acts related to compliance with the amparo judgment.

This incorporates a new rule regarding compliance with judgments, since the authorities responsible or linked in an amparo proceeding will be subject to an additional analysis of the legal or material impossibility of complying with a judgment granting amparo.

Challenge

In this regard, the decree limits the grounds for which parties may request the recusal of the judge of justice, since now the court before which the challenge is raised, may reject the requests outright if it considers that they are only ancillary issues or different from the substance of the dispute, or if it is noted that the request for recusal was filed in order to hinder or delay the substantiation of the amparo trial.

Decision

In accordance with the first transitory article of the decree, the new amparo regime entered into force on October 17, 2025 and, as provided for in the third transitory article of the decree, amparo proceedings whose procedural stages have been concluded will be governed by the rules in force at their inception. Amparo proceedings with procedural stages in progress will be governed by the decree and not by the law in force at the beginning of the dispute.

Conclusion

The decree represents a significant shift in the traditional paradigm of the amparo trial, particularly with regard to the suspension of the disputed acts and the execution of public policies. These changes encourage entities to raise their standards of diligence in regulated activities, specifically those who carry out activities at the federal level. In view of this, an immediate review of compliance policies and litigation strategies is encouraged, with special attention paid to the tax, AML, and regulatory sectors.

Similarly, strategies must be considered on a case-by-case basis as each will affect the course of the procedural stages that have occurred in an amparo proceeding filed before the entry into force of the decree and those filed subsequently.

How DLA Piper Mexico can assist

The litigation area of DLA Piper Mexico is experienced in amparo trials, particularly in matters of regime modification, designing compliance and pre-litigation strategies, and managing relations with authorities.

For more information, please contact the authors.

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