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

The criterion is not established by the available evidence.

Mexico recognizes a limited area of recreational cannabis self-consumption following Supreme Court decisions. This recognition removes an absolute prohibition on certain personal conduct but does not establish a regulated commercial market, production and sales licences, authorized establishments, recreational cannabis taxpayers, or a tax-collection system.

The reviewed regulatory and fiscal sources show no identifiable recreational cannabis category in the Revenue Law and no specific excise tax category in the IEPS Law. However, this absence does not prove that no potential tax obligations exist and does not measure informal activity.

No legal sales, taxable base, tax filings, VAT, income tax, excise tax, fees, or tax revenues effectively collected from a legal recreational cannabis market were identified.

The criterion is therefore not established. This conclusion reflects evidentiary insufficiency and the absence of evidence of a formal recreational cannabis fiscal market, not absolute proof that no economic activity exists.