Economic and Social Impact of Drug Policies · 8.2 Direct Economic Impacts

The criterion is not established by the available evidence.

Mexico has a legal framework permitting certain activities involving medical cannabis and its pharmaceutical derivatives. General rules on VAT, income tax, foreign trade, and fees may also apply depending on the nature and classification of each product and transaction.

The sources establish historical administrative permits, health regulation, and the availability of foreign-trade statistics. However, they do not identify active taxpayers, declared sales, imports exclusively attributable to medical cannabis, taxable bases, assessed taxes, remitted amounts, or effectively collected fiscal revenue.

The Federal Revenue Law and excise-tax legislation contain no separate category for medical cannabis. This absence is a disaggregation limitation and does not demonstrate zero revenue. Nevertheless, without a consolidated and reproducible fiscal account, the existence and volume of tax revenue attributable to the legal medical-cannabis market cannot be confirmed.

The criterion is therefore not established. This conclusion reflects evidentiary insufficiency and does not demonstrate the absolute absence of taxation.