On September 15, 2025, Mexican President Claudia Sheinbaum presented to the Senate a draft decree reforming and amending the Amparo Law, the Federal Tax Code, and the Organic Law of the Federal Administrative Court.
The Senate approved the reform of the Amparo Law on October 1, 2025. Although the ruling was approved in general terms, several reservations were included. One of these concerned retroactivity, establishing that cases already in progress at the time the reform came into force would continue to be processed in accordance with the new provisions.
After the ruling was passed to the Chamber of Deputies, on October 14, 2025, the ruling on the reform of the Amparo Law was approved by the plenary session of the Chamber of Deputies; however, the plenary session made several modifications to the ruling previously submitted by the Senate, establishing several reservations.
In this regard, as there are modifications to the ruling, it will be sent to the Senate for approval, which will only discuss the reservations made by the Chamber of Deputies.
Therefore, the Chamber of Deputies’ approval will not come until the Senate has voted on the specific reservations; however, this discussion promises the same clashes as those already seen in the Senate in relation to the retroactivity clause that was introduced.
Among the main changes to be incorporated into this reform of the Amparo Law are the following:
1. Digitization and electronic access
It will be possible to submit documentation in amparo proceedings electronically or in print, without the former being mandatory for the complainant; however, the authorities must adopt official digital means for notifications and promotions, streamlining judicial processes.
2. Redefinition of legitimate interest
New conditions are specified for proving legitimate interest: it is sufficient to demonstrate actual, individual or collective, and differentiated harm, eliminating the requirement that it be “current.” The benefit of amparo may be collective, broadening the spectrum of protected persons.
3. New limitations on the suspension of contested acts
The reform establishes that suspensions will not proceed in cases involving acts related to money laundering, firm tax credits, irregular financial activities, or national security issues, strengthening the social interest over the private interest in these cases.
4. Changes in procedural figures and expansion of claims
The expansion of amparo claims is restricted and regulated, and procedures are streamlined to prevent the filing of purely dilatory appeals.
5. Enforcement of judgments and sanctions
The deadline for issuing a judgment is extended to 90 calendar days, and the circumstances in which authorities can justify non-compliance are clarified, exempting them from liability under certain conditions.
6. Harmonization with tax and administrative laws
The doors are closed to administrative appeals and lawsuits in the case of final tax credits, in order to avoid unnecessary or repetitive litigation.
7. Validity and acquired rights
Ongoing amparo proceedings will continue to be processed until their final resolution in accordance with the applicable provisions in force at the time of their initiation.
This issue is still under discussion by the Congress of the Union, since the Chamber of Deputies, in its reservations to the reform bill, specified that, “as this is a procedural law, the completed procedural stages that generate acquired rights for the parties shall be governed by the legal provisions in force at the beginning of the respective proceedings. With regard to procedural actions subsequent to the entry into force of this Decree, in accordance with the doctrine and jurisprudence of the Supreme Court of Justice of the Nation, they shall be governed by the provisions of this Decree, without implying retroactive application or affecting acquired rights, as these are future actions.”
In accordance with the draft ruling, these reforms seek to increase the speed and certainty of amparo proceedings, harmonizing the protection of rights with procedural and fiscal efficiency at the national level.
Based on the above proposed reforms, it is recommended that those involved in lawsuits or administrative proceedings carefully review how these reforms may affect or benefit their defense and regulatory compliance strategies.
We remain at your disposal for any specific questions regarding the impact of this reform on specific cases.
Associate
