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. https://banderasnews.com/
We Need Your Support: In a world where information is increasingly locked behind paywalls, Banderas News remains committed to providing essential news and information to Puerto Vallarta residents and visitors, free of charge. Your support ensures we can continue delivering the stories that matter most to you. By contributing, you’re not just supporting a news outlet; you’re safeguarding the right to an informed community. Your contribution helps us sustain and grow.
Did you know that Puerto Vallarta, Mexico, was awarded the #1 Destination in Mexico, by
TripAdvisor’s Travelers’ Choice in 2025!
Come and experience the charm and culture of Puerto Vallarta, Mexico, with quaint cobblestone streets, the fragrant scent of Bougainvillea, beautiful beaches, wonderful Mexican cuisine, outstanding golf courses, and a host of activities for everyone to enjoy!
Puerto Vallarta is a world-class resort that retains the charm of a bygone century. The stunning backdrop of the Sierra Madre Mountains and its 25 miles of coastline provide for the ultimate luxury vacation or living situation. Puerto Vallarta is like no other place in Mexico…and most who come yearn to return.
Puerto Vallarta is the second-largest natural bay on the American continent, surrounded by sandy beaches and the majestic Sierra Madre Mountains.
Imagine staying in this tropical paradise with the service of your very own private staff. Situated on the same latitude as Hawaii, Puerto Vallarta enjoys a similar sun-drenched and tropical climate. Puerto Vallarta is in the Central Standard Time Zone.
Its incredible natural beauty, combined with a small-town atmosphere, along with the inherent warmth and friendliness of the people, makes Puerto Vallarta unlike any other travel destination.
There is a wealth of Mexican culture and history to explore in Puerto Vallarta. Native crafts abound, and historical buildings and sites are a treat to explore.
The city boasts 25 miles of golden beaches along the Mexican Pacific and is distinguished by its impressive colonial and modern architecture, boutique shopping, and golf courses. These attractions have made the city a favorite among vacationers and retirees who now call the city home.
Casa Bay Villas is proud to be one of the leading agents for villa rentals in Puerto Vallarta, Mexico, offering spectacular properties all with breathtaking views overlooking Banderas Bay.
Your vacation time is valuable, so we inspect every property we represent for owners. We know the accommodations, amenities, and staff to help you select the best rental property in Puerto Vallarta. The result is a vacation rental that won’t leave you with unwanted surprises.
We will always provide you with our Five-Star Platinum Service and our extensive knowledge on your Puerto Vallarta villa or condo rental.
Whether you are planning a family vacation or just getting away with friends, we have the perfect villa for you in Puerto Vallarta!
We hope you will visit one of our luxury vacation rental villas soon and experience the magic of Puerto Vallarta!
For more information about renting a villa in Puerto Vallarta, visit our website at https://www.casabayvillas.com/ or email info@casabayvillas.com.