Mexico
AI Agent Legal Status: undefined · Autonomy: none
Legal Framework
Mexico lacks comprehensive AI-specific legislation as of early 2026, though approximately 60 AI-related bills have been introduced in Congress since 2020. The leading proposal is the Federal Law Regulating Artificial Intelligence, introduced by Senator Ricardo Monreal in February 2024, which adopts an EU-style risk-based classification framework and proposes creating a National Commission for Artificial Intelligence (CONAIA). A February 2025 constitutional amendment bill seeks to grant Congress explicit authority to legislate on AI. Final approval of comprehensive AI law is expected in 2026. The National AI Agenda 2024-2030 outlines a multisectoral AI strategy. The Mexican Supreme Court (Amparo Directo 6/2025) ruled that AI-generated works lacking human creative direction are public domain. The 2018 Fintech Law regulates virtual assets and electronic payments but does not address AI agents or DAOs. A new LFPDPPP (March 2025) significantly strengthens data protection and includes provisions on automated decision-making. No DAO recognition exists. Blockchain records have legal recognition as documentary evidence in courts.
Key Laws & Regulations
- ◆Federal Law Regulating Artificial Intelligence (proposed Feb 2024, pending)
- ◆Constitutional Amendment for AI Legislative Authority (proposed Feb 2025)
- ◆National AI Agenda for Mexico 2024-2030
- ◆Law to Regulate Financial Technology Companies (Fintech Law, 2018)
- ◆LFPDPPP — Federal Law on Protection of Personal Data (overhauled March 2025)
- ◆Anti-Money Laundering Law Reform (July 2025) — VASP obligations
- ◆Federal Civil Code Arts. 758, 763 — Crypto as intangible movable assets
- ◆Amparo Directo 6/2025 — AI-generated works are public domain
Business Formation
Standard entity types: Sociedad Anónima (S.A.), Sociedad Anónima de Capital Variable (S.A. de C.V.), Sociedad Anónima Promotora de Inversión (S.A.P.I.), Sociedad de Responsabilidad Limitada (S. de R.L.). For fintech/AI financial services: SOFOM ENR (unregulated lending entity, fast to launch, no minimum capital legally required but MXN 2-5M recommended), SOFOM ER (regulated, MXN 10M minimum capital), IFPE (electronic payment institution under Fintech Law), SOFIPO (popular financial company for underserved segments). Full banking license available for comprehensive operations. No DAO-specific entity types. New Agency for Digital Transformation and Telecommunications created Nov 2024.
Tax Implications
Corporate income tax: 30% flat rate. Individual income tax: progressive up to 35%. VAT: 16% on goods and services (including crypto transactions). Crypto profits subject to income tax (up to 35% individuals, 30% legal entities). VASPs must report transactions >= 210 UMA (~USD $1,180) and service fees >= 4 UMA (~USD $22). Travel Rule applies to virtual asset transactions. No specific AI or DAO tax incentives. Mexico has tax treaties with 50+ countries. Maquiladora/IMMEX programs may apply to certain tech operations. No R&D tax credit comparable to US or Canada programs.
Opportunities
Engage early with legislative process as AI law takes shape — opportunity to influence framework before enactment. Use SOFOM ENR as a fast-launch vehicle for AI-powered financial services. Leverage Mexico's Fintech Law sandbox for testing innovative AI products. Position for CONAIA regulatory relationships early. Access growing Mexican fintech market with AI-driven solutions. Explore nearshoring opportunities as companies diversify from US-only operations. Monitor constitutional amendment progress for timing of comprehensive AI legislation. Build LFPDPPP-compliant automated decision-making systems ahead of enforcement.
Highlights
Large and growing fintech ecosystem (15M+ crypto users expected 2025). Fintech Law provides regulatory clarity for electronic payments and virtual assets. SOFOM ENR offers fast, low-regulation path to financial services operations. Blockchain records have legal evidentiary value in courts. No data localization mandates — cross-border data transfers permitted with adequate protections. Constitutional amendment process underway to explicitly enable AI legislation. Proposed AI law includes regulatory sandbox provisions. Growing AI adoption in financial services (AI-powered lending kiosks, automated credit scoring). USMCA/T-MEC trade integration with US and Canada.
Risks & Challenges
No enacted AI legislation — comprehensive law still pending Congressional approval, expected 2026. Proposed AI law has extraterritorial reach affecting foreign AI providers serving Mexico. Risk-based classification may impose significant compliance obligations on high-risk AI systems. No DAO recognition — no legal wrapper available for autonomous AI operations. Supreme Court ruled AI-generated works lack copyright protection. New LFPDPPP introduces right to object to automated processing and specialized data protection courts. CONAIA oversight body would have broad regulatory authority. AML reforms impose strict VASP reporting requirements. Enforcement authority shifted from independent INAI to Secretariat of Anti-Corruption, raising independence concerns. LFPDPPP penalties up to 320,000 UMA for violations.