Tax Regulations and Export Agriculture: The Case of Tomatoes in Metepec, Hidalgo

Abstract

Agriculture constitutes a strategic activity for Mexico’s economic development and the strengthening of food security. In the state of Hidalgo, tomatoes are among the most important crops, with the municipality of Metepec standing out for its participation in production destined for both domestic and international markets. The objective of this research was to analyze the tax and customs regulations applicable to tomato exports in order to identify the tax benefits, requirements, procedures, and documentation necessary for producers to engage in foreign trade operations.

Methodologically, the study was approached from a qualitative perspective through documentary research with a descriptive-propositional scope. To this end, current tax, customs, and administrative regulations were reviewed, along with specialized literature related to foreign trade and agricultural activities. Content analysis was employed to organize and interpret the information collected.

The findings made it possible to identify relevant tax benefits available to agricultural producers, including the income tax exemptions and reductions established for the primary sector, the application of the 0% Value Added Tax (VAT) rate on definitive export operations, and several administrative facilities aimed at facilitating compliance with tax obligations. In addition, the main requirements, documents, and procedures necessary for exporting tomatoes to the United States market were identified.

Based on the analysis conducted, illustrated brochures were developed for producers in Metepec, Hidalgo, providing practical information on the export process and the applicable tax benefits. These materials are intended to contribute to a better understanding of the regulatory framework and to support producers’ integration into international markets.