Quintana Roo

On April 21, 2020, the Official Organ of the State of Quintana Roo [in Spanish: el periódico Oficial del Estado de Quintana Roo], published an agreement whereby various tax incentives are granted to taxpayers as a response for treating the contingency caused by the presence of COVID-19.

Subsidies are granted to those taxpayers who choose to submit in a timely manner their tax returns and Payroll Tax payment for the months of April and May 2020, provided that they maintain an average number of workers declared for the months of January to March 2020; that is consistent with the following:

Month	Number of Workers	Subsidy
April	1-50	100%
May	1-50	100%
April	51 or more	50%
May	51 or more	50%

Querétaro

According to the Official Organ of the State of Quintana Roo from April 15, 2020, an agreement was published that grants various tax benefits, and is defined as follows:

Individuals and legal entities are granted tax incentives. Moreover, economic units are obligated to to comply with the Payroll Tax payment, as provided for in Chapter Seven, Title Three of the Federal Tax Law of the State of Querétaro [in Spanish: la Ley de Hacienda del Estado de Querétaro].

The individuals referred to in the previous paragraph may apply a deduction based on the Payroll Tax that must be paid, according to the applicable provisions during the months of April, May, and June 2020, which is equivalent to 125 times the Unit of Measure and Update [in Spanish: la Unidad de Medida y Actualización]; adjusted monthly. The aforesaid deduction will proceed regardless of what is provided for in the first paragraph of Article 72 of the Federal Tax Law of the State of Querétaro.