Mexico has published Guidelines for the granting of tax incentives for taxpayers carrying out productive economic activities in the Progreso I and Mérida I industrial welfare zones (industrial parks) in the state of Yucatán. As previously reported, the main tax incentive is in the form of a tax credit equal to 100% of the income tax incurred in the three years counted from the year in which the taxpayer obtains the required certificate for the incentive. In the subsequent three years, a tax …