Article 28 of Mexico’s income tax law lists expenses that may not be deducted. Fraction III names “los obsequios, atenciones y otros gastos de naturaleza análoga” (gifts, courtesies and other expenses of a similar nature). The exception covers gifts tied directly to selling products or providing services that are offered to clients in general.
The custom goes on. In November 2025, the Mexican business site Emprendedor advised that corporate gifts help to “agradecer, fidelizar y fortalecer tus relaciones” (thank, build loyalty and strengthen relationships).