Supreme Court Halts Mexico City’s Tax Claim of 5.8 Billion Pesos Against Issste
Mexico City, April 23, 2026 – The Supreme Court of Justice of the Nation (SCJN) on Thursday blocked Mexico City’s claim for 5.81 billion pesos in taxes from the Institute of Security and Social Services for State Workers (Issste), ordering a collegiate court to recalculate the debt using new criteria that could significantly reduce the amount.
By a majority of six votes to one, the project presented by Justice Lenia Batres Guadarrama was approved, granting the appeal to Issste, which is currently administered by Martí Batres Guadarrama.
Minister Batres Rejects Request to Postpone Vote
Before the vote, the presiding justice, Hugo Aguilar Ortiz, asked Justice Lenia Batres to withdraw her project to leave it on the list and address ‘considerations’ from the parties and other justices. However, Justice Batres rejected the request.
“I believe this is an issue that has been here in the Court for several months, and there are discussions to discuss it, so I would insist that it remain in the discussion of today’s session,” Batres responded.
Sources from the high court informed La Jornada that, before discussing the matter and during the session’s recess, the justices asked Batres Guadarrama to leave her project on the list. Among other reasons, they indicated that they had received communication from the Head of Government, Clara Brugada, to allow time to seek a payment agreement with Issste; however, Justice Batres rejected the requests.
The conversation among the justices to try to convince her extended the recess for more than an hour, an unusual period compared to the usual 15 to 20 minutes.
Origin of the Case: Tax Credits from 2009-2013
The case stems from a lawsuit initiated by Issste against tax credits determined in 2017 by Mexico City for property, payroll, and water taxes corresponding to 2009-2013.
The amounts claimed were:
- 2009: 998.2 million pesos
- 2010: 1,064.3 million pesos
- 2011: 1,123.5 million pesos
- 2012: 1,520.8 million pesos
- 2013: 1,103.9 million pesos
Although the Administrative Justice Court of Mexico City initially annulled the credits, its full bench validated them. Subsequently, a collegiate court denied Issste’s appeal. Dissatisfied, the institution filed a review appeal with the Court.
Issste Properties Exempt from Local Contributions
Justice Batres Guadarrama’s project determined that Issste’s properties are under the public domain regime, and are therefore exempt from local contributions in accordance with Article 122 of the Constitution. It also states that the tax authority should have proven which assets were not under this regime and not shifted that burden to the institute.
The rapporteur emphasized that the impact of the claimed collection would seriously affect Issste’s finances, which are on the verge of bankruptcy, because it exceeds the Senate’s 2026 budget (5,103.8 million) and is similar to that of the Supreme Court (5,208.7 million), and is equivalent to about 20% of the annual property tax collection in Mexico City.
“This would gravely impact health services, in which preventive services, pensions, and Issste benefits would practically experience a bankruptcy in their ability to be granted, by virtue of it being a proven cause of constitutionality, as I am presenting the project for your consideration,” said Batres.
Dissenting Vote Cites Procedural Deadlines
Justice María Estela Ríos González was the only one to vote against, considering that the matter should not have been studied by the Court as the review appeal was filed out of time.
“It seems to me that this is a sufficient reason for me as a lawyer to reject that proposal, regardless of whether I might agree with the economic and legal reasons to issue a favorable ruling for Issste. But in this case, it seems to me that this is not the case, that procedural deadlines must be respected and that we cannot, under legal arguments (laughs) that in my judgment are not sustainable, admit a matter that was not filed in a timely manner. So my vote will be against,” she stated.
The ruling marks a significant development in the ongoing financial dispute between Mexico City and Issste, potentially alleviating a substantial financial burden on the state’s social security institution.
Source: https://www.jornada.com.mx/noticia/2026/04/23/politica/corte-frena-deuda-de-impuestos-por-58-mmdp-que-cdmx-reclama-al-issste-tribunal-recalculara-deuda
