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Fiscal Incentives when hiring People with Disabilities and Older Adults

According to statistics from INEGI in Mexico there are approximately 6,179,890 people with some type of disability, which represents 4.9% of the country's population, of which 53% are women and 47% are men. Regarding the adult population, there are approximately 15.1 million people, which represents 12% of the population. In order to encourage the hiring of older adults and people with disabilities, the ISR law establishes some tax incentives for employers who hire such people, provided that the requirements established by the aforementioned provisions are met, which we will see below.



Article 186. A tax incentive is granted to taxpayers, individuals or legal entities of the income tax, who employ people who suffer from motor disabilities, who in order to overcome it require the permanent use of prostheses, crutches or wheelchairs; mental; hearing or language, in eighty percent or more of normal capacity or in the case of blind people.


The fiscal stimulus consists of being able to deduct from the taxpayer's cumulative income for income tax purposes for the corresponding fiscal year, an amount equivalent to 25% of the salary actually paid to the aforementioned persons. For these purposes, the entire salary that serves as the basis for calculating, in the corresponding fiscal year, the withholdings of the income tax of the worker in question must be considered, in the terms of article 96 of this Law. tax referred to in this paragraph will be applicable as long as the taxpayers obtain the certificate of disability issued by the Mexican Institute of Social Security, with respect to the aforementioned workers.


A tax incentive is granted to those who hire older adults, consisting of deducting from their cumulative income for the purposes of the income tax of the corresponding fiscal year, the equivalent of 25% of the salary actually paid to people 65 years of age and over. For these purposes, the entire salary that serves as the basis for calculating, in the corresponding fiscal year, the withholdings of the income tax of the worker in question must be considered, in the terms of article 96 of this Law. Taxpayers that apply the benefits provided for in this article, must comply with the obligations contained in article 15 of the Social Security Law.


Deduction of Investments for Installations or Adaptations:


Article 34 LISR. The maximum authorized percentages, in the case of fixed assets by type of good, are as follows:


XII. 100% for adaptations made to facilities that involve additions or improvements to fixed assets, provided that said adaptations are intended to facilitate the access and use of the facilities of the facility to persons with disabilities referred to in article 186 of this Law.



We inform you that this information provides general information based on the current laws and regulations, and in case of an individual report, be sure to receive advice from an expert before handling it.

Reproduction, partial or full distribution without the approval of Doowoo Accounting S de RL de CV is prohibited.


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