Puerto Vallarta’s attempt to charge a one-time fee to foreign tourists was overturned after Mexico’s Supreme Court of Justice invalidated the measure for being imprecise and unlawful. The ruling followed a challenge filed by the National Human Rights Commission, which argued that the fee violated principles of tax certainty.
The disputed reform, part of the 2025 Revenue Law, sought to collect 1.25 UMA — about 141 pesos or seven dollars — from international visitors. They would have paid it only once per year, even if entering the municipality multiple times. While the fee aimed to support municipal services, the court determined that the provision failed to clearly identify what service it covered, what public spaces were included, or when a visitor’s obligation to pay would begin.
Minister Giovanni López Figueroa, whose opinion was endorsed unanimously, noted that the rule left essential questions unanswered, including the real cost of services the city claimed to provide. He explained that without these definitions, the measure violated tax legality because potential taxpayers could not know the basis or purpose of the charge, exposing them to uncertain or discretionary collection.
The Supreme Court further observed that the vague wording allowed the fee to overlap with existing municipal taxes or fall on activities historically exempt from payment. In its ruling, the justices emphasized that a tax must clearly establish its object, scope and justification to avoid legal ambiguity.
Before being struck down, the reform included exemptions for minors, people with disabilities, tourism workers, airline and cruise staff, foreign residents and foreigners who paid local taxes or generated jobs in the area. The measure was promoted in late 2024 by Puerto Vallarta’s mayor and approved by state legislators for inclusion in the 2025 fiscal framework.
With the Supreme Court’s decision, the tourist fee is officially annulled and cannot be imposed, bringing certainty to local tourism activity and signaling the importance of precision in future municipal revenue initiatives.
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