Mexico has published the Decree of 18 February 2021 in the Official Gazette on the granting of tax benefits to specified taxpayers (hydrocarbon producers). The Decree provides for a tax credit equivalent to 14% on the difference between the value of the hydrocarbons extracted during the year (including consumption by the assignee, as well as the losses due to spills or burning) and the amount of deductions allowed under the Hydrocarbons Revenue Law for the purpose of determining the right fo…