Countries › Mexico › Guide › 14. Disputes › Amparo in Mexico: the constitutional claim against laws and authority acts, the 15 day deadline, suspension after the October 2025 reform and tax guarantees

Amparo in Mexico: the constitutional claim against laws and authority acts, the 15 day deadline, suspension after the October 2025 reform and tax guarantees

Last verified: 2026-10-26 · Status: Changing

Amparo is the federal constitutional claim a company files against a law, a regulation, an act of an authority or a final court judgment that violates its rights; it is the standard way to challenge tax rules, permit revocations, fines and adverse judgments that have no appeal. The claim must generally be filed within 15 days of notice (30 days against a self executing law), and the interim suspension that stops the authority from acting now requires an explicit balancing of the appearance of good law against social interest. The October 2025 reform tightened legitimate interest, added grounds that block suspension (frozen bank accounts in money laundering cases, activities without a federal permit, public debt), limited amparo against collection of final tax debts to the auction stage, and suspension can never have general effects.

USD conversions use MXN 18.5026 per US dollar, the US Federal Reserve H.10 noon buying rate in New York for 16 October 2026 (FRED series DEXMXUS), the latest observation available when this page was verified. Conversions are for orientation only.

Key facts

Deadline to file an amparo claim (general rule)	15 daysLey de Amparo art. 17, as of 2026-10-26 · in force
Deadline to file amparo against a self executing law	30 daysLey de Amparo art. 17, section I, as of 2026-10-26 · in force
Days to post the guarantee fixed for a suspension	5 daysLey de Amparo art. 136, as of 2026-10-26 · in force
Suspension with general effects against laws	Not allowed Ley de Amparo art. 148, as of 2026-10-26 · in force
Days for an authority to comply with a final amparo ruling (default)	3 daysLey de Amparo art. 192, as of 2026-10-26 · in force
Last reform of the amparo law	2025-10-16 dateDecree DOF 16 October 2025, as of 2026-10-26 · in force

The rule

1. Who can file: legal or legitimate interest, now defined more narrowly. The claimant must assert a subjective right or a legitimate individual or collective interest, and allege a real and current effect on its legal sphere. The decree of DOF 16 October 2025 (in force the next day) added that a legitimate interest requires an individual or collective legal injury that is real and different from that of the rest of the population, so that annulling the act brings a certain benefit, not a hypothetical one; a simple interest never qualifies, and public authorities cannot invoke legitimate interest. Against acts of judicial, administrative, agrarian or labor courts, the claimant must assert a subjective right affected personally and directly.
Cost to do it: No court fee (Constitution art. 17); counsel's fees for drafting and the incidental suspension procedure.Ley de Amparo, DOF 2 April 2013 (Chamber of Deputies consolidated text, last reform DOF 16 October 2025), Art. 5, section I, 2025-10-16 official text · verified 2026-10-26 · changed: Decree DOF 16 October 2025 added the definition of legitimate interest (real, differentiated injury and certain benefit) to art. 5, section I.

2. Indirect amparo before a district judge, direct amparo before a circuit court. Indirect amparo lies against general norms that harm the claimant on entry into force or on first application (treaties except human rights provisions, federal and state laws, regulations, decrees and general resolutions), against acts or omissions of authorities other than courts, against final decisions of administrative procedures run like trials, and against court acts outside or after trial or of impossible repair. Direct amparo lies against final judgments, awards and rulings ending a trial, after the ordinary remedies have been exhausted.
Cost to do it: No court fee; direct amparo is filed through the court that issued the judgment.Ley de Amparo, DOF 2 April 2013 (Chamber of Deputies consolidated text, last reform DOF 16 October 2025), Arts. 107 and 170, 2013-04-02 official text · verified 2026-10-26

3. Final tax debts: amparo only at the auction stage. The decree of DOF 16 October 2025 (in force the next day) provided that, against acts to enforce or collect tax debts set in assessments that were challenged and became final, or against rulings on requests for limitation of those debts, amparo can be filed only when the auction notice is published, raising then the violations of the collection procedure.
Cost to do it: Plan cash or a guarantee: collection of a final assessment proceeds until the auction stage.Ley de Amparo, DOF 2 April 2013 (Chamber of Deputies consolidated text, last reform DOF 16 October 2025), Art. 107, section II, 2025-10-16 official text · verified 2026-10-26 · changed: Section II of art. 107 was amended by decree DOF 16 October 2025 to defer amparo against collection of final tax debts to the publication of the auction notice.

4. Deadline: 15 days, 30 against a self executing law. The amparo claim must be filed within 15 days, except 30 days against a self executing general norm (or extradition), and longer periods for criminal and agrarian cases. The period runs from the day after notice of the act takes effect under the law governing the act, or from when the claimant learned of it; for self executing norms, from their entry into force.
Cost to do it: Missing the deadline makes the act unchallengeable by amparo; calendar it on the day of notice.Ley de Amparo, DOF 2 April 2013 (Chamber of Deputies consolidated text, last reform DOF 16 October 2025), Arts. 17 and 18, 2025-03-13 official text · verified 2026-10-26

5. Suspension: an explicit balancing test since October 2025. Except where granted ex officio, suspension of the challenged act is granted on request after an express, reasoned weighing of the appearance of good law and social interest, verifying that the act exists or is imminent, that the claimant shows at least indicative harm, that suspension does not cause significant harm to the community or deprive society of ordinary benefits, and that a preliminary review shows the appearance of good law. The judge rules on provisional suspension when admitting the claim, sets an incidental hearing within five days and asks the authority for a report within 48 hours. Suspension takes effect immediately but lapses if the claimant does not post the required guarantee within five days of notice. In amparo against general norms, suspension may never have general effects.
Cost to do it: The guarantee set by the judge for damages to third parties (often a bond) must be posted within five days (art. 136).Ley de Amparo, DOF 2 April 2013 (Chamber of Deputies consolidated text, last reform DOF 16 October 2025), Arts. 128, 136, 138 and 148, 2025-10-16 official text · verified 2026-10-26 · changed: Decree DOF 16 October 2025 added the four requirement balancing test to art. 128 and amended arts. 138 and 148.

6. No suspension where social interest is affected, including new 2025 grounds. Suspension is denied, among other cases, where it would allow imports of prohibited goods, breach of non tariff rules or Mexican official standards, interference with the intervention or liquidation of financial entities, or the State's use of direct domain resources. The decree of DOF 16 October 2025 (in force the next day) added: operations that could assist money laundering or related illegal conduct harmful to the financial system (frozen accounts can be released by final suspension only if the lawfulness of the funds is shown, and never by provisional suspension), obstruction of the authority's access to financial information for money laundering prevention, activities that require a federal permit, authorization or concession without having one, and obstruction of public debt powers. Acts of the competition authority and the telecommunications regulator referred to in Constitution art. 28 cannot be suspended; their fines and orders to divest assets or shares are executed only after the amparo is decided.
Cost to do it: A company whose accounts are frozen must document the lawful origin of the funds to obtain final suspension.Ley de Amparo, DOF 2 April 2013 (Chamber of Deputies consolidated text, last reform DOF 16 October 2025), Arts. 128, last paragraph, and 129 (sections X, XI, XIII to XVII), 2025-10-16 official text · verified 2026-10-26 · changed: Decree DOF 16 October 2025 added sections XIV to XVII to art. 129 and amended the last paragraph of art. 128.

7. Tax cases: suspension against a guarantee of the tax interest. Against assessment, enforcement or collection of taxes, the judge may grant suspension, effective once the tax interest is guaranteed before the collecting authority by any means the tax laws allow. The judge may reduce or waive the guarantee if a firm attachment already covers it, if the amount exceeds the claimant's economic capacity, or if the claimant is a third party not liable for the tax. For final tax debts, suspension requires a deposit certificate or a letter of credit from an authorized institution registered with the SAT. If amparo is denied or dismissed, the authority calls the guarantee.
Cost to do it: The guarantee equals the disputed tax and accessories, which ties up cash or credit lines for the life of the case.
Example: Suspension against a MXN 18,502,600 assessment requires a guarantee of that amount plus accessories before the SAT. / About USD 1,000,000.Ley de Amparo, DOF 2 April 2013 (Chamber of Deputies consolidated text, last reform DOF 16 October 2025), Art. 135, 2025-10-16 official text · verified 2026-10-26 · changed: Decree DOF 16 October 2025 added the third paragraph of art. 135 (deposit or letter of credit for final tax debts).

8. Compliance is enforced up to removal from office. When an amparo ruling becomes final, the authority is ordered to comply within three days (extendable for complex cases), under fines on its head, and its hierarchical superior is also ordered to see to compliance; continued non compliance goes to the circuit court and then to the Supreme Court with a proposal to remove the official from office. The decree of DOF 16 October 2025 (in force the next day) requires the judge to check which authorities have legal powers to comply before requiring them.
Cost to do it: No fee; delays in compliance are common, so budget for incident filings.Ley de Amparo, DOF 2 April 2013 (Chamber of Deputies consolidated text, last reform DOF 16 October 2025), Arts. 192 and 193, 2025-10-16 official text · verified 2026-10-26 · changed: Decree DOF 16 October 2025 added the third paragraph of art. 192.

9. Transition: the 2025 rules govern future steps in pending cases. Procedural stages completed before the decree that created acquired rights remain governed by the old text, but procedural actions after its entry into force follow the new rules. The judiciary's administration body has 360 days from starting its functions to adapt the electronic system for authority users.
Cost to do it: Review pending suspensions: later rulings apply the new balancing test.Decree amending the Ley de Amparo, the Código Fiscal de la Federación and the Ley Orgánica del Tribunal Federal de Justicia Administrativa, DOF 16 October 2025, Transitory arts. First, Third and Fourth, 2025-10-16 official text · verified 2026-10-26

Topic	Change	Article
Legitimate interest	Must be a real, differentiated injury with a certain benefit; simple interest never qualifies	Art. 5, section I
Final tax debts	Amparo against collection only at publication of the auction notice	Art. 107, section II
Suspension test	Explicit weighing of appearance of good law and social interest, four requirements	Art. 128
Grounds to deny suspension	Money laundering related accounts and information, activities without a federal permit, public debt	Art. 129, sections XIV to XVII
Tax guarantees	Final tax debts: deposit certificate or letter of credit only	Art. 135
General effects	Suspension never with general effects against laws	Art. 148
Compliance	Judge checks the powers of authorities before requiring compliance	Art. 192

Changes to the amparo law by the decree of DOF 16 October 2025, verified 26 October 2026 against the consolidated text.

Worked example

A Mexican subsidiary of a German chemicals group receives a federal environmental closure order on 3 November. It has 15 days from the day after notice takes effect to file indirect amparo (arts. 17 and 18), or it can first use an administrative remedy.
It asks for suspension. Since October 2025 the judge must weigh the appearance of good law against social interest (art. 128); if the plant needs a federal permit it does not hold, suspension is denied under art. 129, section XVI.
If the order also included a fine of MXN 1,850,260 (about USD 100,000), the company could guarantee it or challenge it before the Federal Administrative Court instead (see the administrative litigation page).

Step by step

1. On the day of notice, record when it takes effect and calendar 15 days (30 for a self executing law).
2. Decide between amparo and the ordinary remedy (administrative review or administrative court), since remedies that can annul the act and suspend it on terms comparable to amparo must generally be exhausted first, with exceptions (art. 61, section XX).
3. Draft the claim showing a legal or a qualified legitimate interest under the 2025 definition.
4. Request provisional and final suspension, with evidence on appearance of good law and why suspension does not harm social interest.
5. Post the guarantee within five days of the suspension order (art. 136); for tax matters, guarantee before the SAT.
6. After a favorable ruling, follow compliance and file incidents if the authority delays.

Common traps

Counting from the wrong day. The 15 days start the day after the notice takes effect under the law of the act, not the day of delivery (art. 18).
Assuming suspension is automatic. It is discretionary and now requires a reasoned balancing (art. 128).
Operating without a federal permit. Suspension cannot keep such activities running (art. 129, section XVI).
Challenging collection of a final tax debt too early. Amparo is admissible only when the auction notice is published (art. 107, section II).
Not posting the guarantee. Suspension lapses if the guarantee is not posted within five days (art. 136).

Sources

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