Dear Clients:

We are sharing a summary of recent court decisions involving two tech giants, Meta (owner of Instagram, Facebook, and WhatsApp) and Google (owner of YouTube), regarding social media addiction and the legal implications that may arise from such conduct. These rulings set an important precedent for the digital sector and the protection of users’ rights.

1. Meta and Google Held Liable in Social Media Addiction Trial

Recently, a U.S. court issued landmark rulings in which Meta and Google were held liable for social media addiction. In this trial, it was alleged that both companies had designed these platforms, fostering an addiction that is harmful to users, particularly adolescents, in terms of mental health and well-being.

According to the ruling, both companies will be held liable for the harm caused by their algorithms and design features that promote excessive and, in many cases, compulsive use of social media. This ruling is a significant step in the regulation of big tech, opening the door to potential similar legal actions in other countries, including Mexico.

2. Implications for Intellectual Property and Digital Regulation

From a legal and intellectual property perspective, these cases highlight several key issues that could have a direct impact on legal and business strategies in the digital sphere:

• Liability for Technological Design: The ruling underscores the liability of digital platforms for the design of their interfaces and algorithms. Technology companies may be forced to adjust their product development strategies to prevent psychological harm to users, which could involve creating new privacy policies and informed consent procedures.
• Consumer Protection and Personal Data: While Mexican legislation already includes regulations for the protection of personal data (such as the Federal Law on the Protection of Personal Data Held by Private Parties), this type of ruling reinforces the need for companies to implement additional protective measures, preventing excessive manipulation of users.
• Impact on International Regulation: Such rulings could influence future laws and regulations aimed at balancing the use of technologies with the protection of users’ rights, such as the Digital Platforms Liability Act currently under discussion in several countries.

3. Implications for the Business Sector in Mexico

For Mexican companies, especially those involved in the digital and technology sectors, it is crucial to stay informed about these developments, as they could influence how technology products are developed and operated. New regulations may emerge regarding the ethical design of platforms and companies’ responsibility for the effects their products have on users.

The ruling also underscores the importance of having clear policies on data handling and transparency in the collection and use of personal information. In this regard, companies must be prepared to adapt to a stricter legal environment, not only in Mexico but also internationally.

Social Media Use by Minors and Adolescents

In Mexico, legislation regarding the use of social media and digital applications by minors is constantly evolving. The General Law on the Rights of Children and Adolescents establishes that minors have the right to be protected against any form of online abuse or exploitation, including the risks associated with excessive use of digital platforms. In addition, the Federal Law on the Protection of Personal Data Held by Private Parties regulates the processing of minors’ personal data, requiring explicit consent from parents or guardians to collect and process information about them. However, despite these advances, regulation in Mexico still faces challenges in comprehensively addressing the risks associated with digital addiction among minors and adolescents.

This recent ruling by a U.S. court, which holds Meta and Google liable for fostering social media addiction, should serve as a crucial precedent for all countries, including Mexico. The ruling reinforces the need for stricter regulation that protects the most vulnerable users, such as minors, and promotes a safer and healthier digital environment for everyone. Undoubtedly, such judicial decisions lay the groundwork for the creation of more robust public policies at an international level, seeking to benefit users, especially those who are most susceptible to the negative effects of excessive use of social media platforms.

We are committed to continuing to monitor these developments and providing you with the necessary guidance so that you can make informed decisions within this constantly evolving legal landscape.

We remain at your disposal for any questions or additional inquiries.

Martín Arias Cuevas | Associate

Intellectual Property

+52 (33) 38171731 Ext. 236 | ariascuevas@vahg.mx

**The publication of this document does not constitute legal, accounting or professional advice of any kind, nor is it intended to be applicable to particular cases. This document refers to laws applicable in

The Reform which was published in the Official Gazette of the Federation on March 3, 2026, amended Article 123 of the Political Constitution of the United Mexican States with the aim of laying the groundwork for the transition to a 40-hour workweek.

As a result of this decree, it was stipulated that the maximum workweek will be 40 hours with at least one day off, with an express prohibition on reducing wages or benefits during its implementation. It is important to note that this change will not take effect immediately, but will be implemented through a gradual, phased transition. The process will begin on January 1, 2027, and from that date, the workweek will be reduced by 2 hours on the first business day of each calendar year until the 40-hour weekly limit is reached in 2030.

Furthermore, the reform establishes that, in extraordinary circumstances requiring the extension of the workweek, the excess working time may not exceed 12 hours per week. Such overtime may be distributed over a maximum of 4 hours per day for 4 days a week. Any hours exceeding this limit will require the employer to compensate the additional hours with a payment equivalent to 300% of the hourly wage. Finally, the absolute prohibition on people under 18 years of age working overtime remains in effect.

Once the constitutional decree takes effect, the Congress of the Union will have 90 days to align the Federal Labor Law. It is in this secondary legislation that the guidelines and rules of application necessary for the proper implementation of the reform will be detailed, thereby clarifying its operational scope.

The period between the entry into force of the reform to the Federal Labor Law and January 1, 2027, constitutes a significant transition phase. During this time, workplaces will be able to assess and implement the structural adjustments necessary to adapt their operational and administrative frameworks to the new parameters of the workday.

At VAHG, we understand that the recent reform of working hours represents a significant change that may create uncertainty for businesses. With the aim of providing effective support, we are prepared to offer comprehensive guidance to our clients in implementing this reform. We have a team of attorneys specializing in Labor Law who will guide you every step of the way. From reviewing internal policies to communicating the changes to employees, we ensure that every aspect is in line with the regulations. If you need more information on how we can support you in implementing the labor reform, please do not hesitate to contact our Attorneys.

Alvaro Hernández de la Torre |Paralegal

Labor Law

+52 (33) 38171731|pasantes@vahg.mx

**The publication of this document does not constitute legal, accounting or professional advice of any kind, nor is it intended to be applicable to particular cases. This document refers to laws applicable in

In a global context where discrimination and inequality persist, we reaffirm that justice must not be a privilege, but an inherent right of every person. Our mission as a Firm is to ensure effective access to justice, guaranteeing ethical, impartial legal representation that respects human dignity, without distinction based on race, color, origin, or any other condition.

While significant progress in human rights has been commemorated internationally in recent years, racism and racial discrimination remain structural challenges affecting millions of people. This reality demands not only recognition but also coordinated action from all sectors, including the legal sector. In this regard, this year’s commemoration reinforces the need to promote substantive equality, inclusion, and social responsibility.

On March 21, we call on the legal community and society in general to strengthen efforts aimed at eradicating all forms of discrimination. Building a more just society requires the active commitment of institutions, legal professionals, and the general public. At VAHG, we recognize the fundamental role of the law as a tool to promote equality and combat discrimination. Through our practice, we reaffirm our commitment to the defense of human rights, promoting ethical, inclusive legal counsel aimed at protecting the dignity of all people. We firmly believe that justice must not only be accessible but also an active driver of structural change that contributes to a more equitable society. In our daily practice, we reaffirm our commitment to the defense of human rights, promoting legal counsel that is ethical, inclusive, and focused on protecting the dignity of all people.

Dear Clients and Colleagues:

We are pleased to share with you the most relevant details regarding the new Draft Regulations for the Federal Law on the Protection of Industrial Property.

This document is a draft and is currently under review. It is pending approval and official publication in the Official Gazette of the Federation (DOF) to become fully legally valid.

Its main objective is to regulate the provisions of the Federal Law on the Protection of Industrial Property and to consolidate the administrative modernization of the Mexican Institute of Industrial Property (IMPI).

Below, we highlight the most relevant points covered in this document under review:

• Digitization and Online Procedures: The bill comprehensively regulates the use of electronic communication channels and platforms for IMPI services, recognizing the use of advanced electronic signatures as having the same evidential value as handwritten signatures. In addition, it formally introduces the online administrative infringement declaration procedure.
• Patent and Industrial Design Management: The rules for the submission of drawings, disclosure of inventions, divisional applications, and specific requirements for inventions based on genetic resources or traditional knowledge are clarified.
• Trademarks and Distinctive Signs: The requirements for representing non-traditional trademarks (such as sounds, smells, positional marks, or multimedia marks) are detailed through clear and precise descriptions, as well as the possibility of submitting physical or electronic evidence. Written consent for the coexistence of confusingly similar trademarks is also formally regulated.
• Technology Transfer Registry: This provision calls for the administration of a specific registry where license agreements, confidentiality agreements, assignments of rights, and collaboration agreements involving technology transfer may be registered.
• Alternative Dispute Resolution Mechanisms: The IMPI is empowered to facilitate conciliation between the parties, governed by principles of confidentiality, good faith, and impartiality, allowing for agreements with the force of administrative res judicata. 

Entry into Force and Next Steps.

If approved in its current form, the transitional provisions of the draft regulation establish that the Regulation will enter into force ninety business days following its publication in the Official Gazette of the Federation.

We will continue to closely monitor the review and approval process for this draft regulation to keep you promptly informed of its official publication in the DOF and the definitive impacts it will have on the management of your intellectual property portfolios.

Sincerely,

Vázquez Aldana, Hernández Gómez & Asociados

We are honored to announce that our Firm has been nominated by The Legal 500 as «Firm of the Year – Based Outside Mexico City». This recognition highlights our expertise, the trust of leading clients, and our ability to provide strategic, business-oriented legal solutions with national impact, outside Mexico City’s core.

Our success is built on specialization, collaboration, and a commitment to delivering measurable value. This nomination reflects our ongoing focus on innovation, results, and exceeding the highest standards of excellence. This achievement would not be possible without the dedication, talent, and integrity of our entire team. Their collaborative spirit and pursuit of excellence are the driving forces behind our firm’s growth and reputation.

We extend our gratitude to our Clients and Partners for their continued support. This nomination strengthens our position in the legal market and drives us to continue raising the bar.

We hereby inform our clients of the Decree amending, among other laws, the Federal Law on Industrial Property Protection (“LFPPI”) and the Federal Copyright Law (“LFDA”), dated January 15, 2026.

In addition to the LFPPI and the LFDA, the Decree introduces amendments to various federal laws with the aim of incorporating a gender perspective and promoting substantive equality between men and women in art and industrial creations. For the purposes of this Newsletter, we will focus on those implications for the registration and exercise of rights related to copyright and industrial property.

This Decree amended the LFPPI and the LFDA to strengthen gender equality and the effective participation of women in all aspects of intellectual property, also involving the authorities responsible for protecting these rights, which now include measures to ensure equitable treatment in all proceedings.

Among the main changes to the LFPPI are:

• Guaranteeing substantive equality and promoting the active participation of women in the creation, registration, and exercise of industrial property rights.
• Disseminating information on patents and registrations in an accessible manner, ensuring the participation of women and vulnerable groups.
• Implementing strategies that promote the inclusion of women in technology transfer and industrial development programs.
• Developing incentive and support programs with a gender perspective, aimed at increasing female participation in the industrial and technological sector.
• Train human resources specialized in industrial property with a gender focus, ensuring equitable participation in the management and administration of rights.

This amendment sought to amend four articles of the LFPPI based on the argument of modernizing the industrial property regime in Mexico and adapting this system to be more similar to the international model:

1. Article 2: A second paragraph was added to section I to establish that the authorities must:
   1. 1. Guarantee substantive equality between women and men.
      2. Promote the effective participation of women in the processes of creation, registration, and exercise of industrial property rights.
2. Article 3: It is established that, in matters not provided for by the Law, the following shall apply:
   1. 1. The Federal Administrative Procedure Law.
      2. The National Code of Civil and Family Procedures.
3. Article 5: Powers of the IMPI
   1. Section XVI
      1. Its powers are updated to bring them into line with modern criteria for administrative action.
   2. Section XX, subsections d) and e)
      1. Specific scenarios within one of IMPI’s powers are modified, clarifying or expanding its actions in certain procedures.
   3. Section XX, subsection f)
      1. A new specific power is added to the IMPI within that section.
   4. Section XXI
      1. The wording is adjusted to update powers or coordination with other authorities.
   5. Section XXXII
      1. A general power of the Institute is updated to bring it into line with the new regulatory structure.
4. Article 400: Amended to harmonize judicial procedures with the National Code of Civil and Family Procedures.
   1. 1. Unification of procedural criteria at the national level.
      2. Greater consistency between the industrial property system and the new civil procedural model.
      3. Does not modify substantive rights, but rather the way in which litigation is handled.

Simultaneously, Representative Delhi Miroslava Shember Domínguez, from the Morena parliamentary group, submitted a bill to amend Article 233 of the LFPPI, which seeks to ensure that the procedure for declaring the actual and effective use of marks not only be available for three months after the completion of three years following registration, but also be submitted from three months prior to the completion of the third anniversary of registration.

This bill has not been published in the Official Gazette of the Federation, although it is already in process.

On the other hand, the LFDA was also updated with various provisions aimed at strengthening gender equality and facilitating women’s participation in the creative and registration fields. Among the most relevant changes are:

• Promoting substantive equality and eliminating administrative obstacles that hinder women’s participation in the creation and registration of works.
• Promoting affirmative action that encourages the presence of women creators in all branches of copyright.
• Providing enhanced protection to female authors whose works are published under a pseudonym or have not been disclosed, with measures to reduce administrative barriers.
• Promoting initiatives that encourage the registration of women’s works, increasing the visibility of female creators.
• Maintain an up-to-date historical archive with information disaggregated by gender, allowing for the identification and appreciation of women’s participation in artistic and literary creation.
• Conduct procedures under equitable conditions, incorporating a gender perspective and approach at all stages of the registration and protection of works.

These changes impact both the authorities in charge of the matter and the applicants and users of the Mexican Intellectual Property System, seeking to influence the way they interact with the processes of registration and management of rights.

For more information on these reforms and related initiatives, we invite you to stay tuned to VAHG’s Newsletters and Publications, where we will continue to share timely analysis and practical perspectives on their potential impact.

Daniel Angulo Espinoza|Intern

Intellectual Property

+52 (33) 38171731 | pasantes@vahg.mx

**The publication of this document does not constitute legal, accounting, or professional advice of any kind, nor is it intended to be applicable to specific cases. This document refers only to laws applicable in Mexico.

Global Movie Day

“The seventh art”: this is how the discipline known as cinema, invented at the end of the 19th century, has been identified. Every year, “Global Movie Day” is celebrated on the second Saturday in February, as established by the Academy of Motion Picture Arts and Sciences.

This day invites us to remember the multitude of agents and components involved in one of the largest entertainment industries, from photography, sound, acting, and screenwriting to the feelings it generates in the audience.

Cinema is one of the most complex and comprehensive forms of art, as a single production involves images, music, a script, and acting, with all the technical aspects encompassed by each of these elements.

Given the high value and creative and economic work involved in the seventh art, it deserves nothing less than the legal protection afforded by Intellectual Property, through Copyrights, to recognize the authorship of each work and protect the economic exploitation that derives from them.

Behind the cameras and the “glamour” that may be involved in the industry, there is a whole legal framework that must be observed long before a person can sit down to watch a movie, whether in the cinema or through the digital platforms that have become increasingly popular in recent years.

Feature film producers must take into account aspects such as contracts, for example, employment contracts with recording studio staff, leasing of filming locations, administrative aspects of obtaining permits from the authorities to film in public spaces, obtaining consent for the use of images of all people appearing on screen, licenses for any brands that appear in the film, and even the tax implications of declaring taxes on the film’s box office earnings, not to mention, of course, registering the copyrights for photography, musical score, script, etc.

Currently, there are more threats to the industry than ever before: the use of artificial intelligence to replace the work of screenwriters or even the self-generation of images and sound through “prompts,” digital piracy, or the difficulty of accessing content due to the overwhelming supply of digital streaming platforms, among others.

That is why now more than ever, we must turn to copyright protection mechanisms and figures such as collective management societies, actors’ unions, writers, producers, and all the institutions that look after the interests of the industry’s guilds, in order to provide legal certainty for creative agents and ensure that the public consuming this art can access more and better works legally.

Global Movie Day is an opportunity to recognize and appreciate the efforts of the arts, as well as to promote film culture legally, where areas of law such as Intellectual Property, which protects and recognizes the work, resources, and time that these people dedicate, are key to their prosperity.

At VAHG, we have a team specializing in Intellectual Property, the use of new technologies, and, of course, contracts related to this industry. Please do not hesitate to contact our Intellectual Property team, which will provide you with strategic legal advice on the protection of cinematographic and audiovisual works and any other creations eligible for protection under Mexican law, as well as under other international laws, taking into account the specific regulatory characteristics of each jurisdiction.

Our approach ranges from legal risk prevention, copyright management and defense, licensing and transfers, including support in projects that incorporate new technologies and digital platforms. Our attorneys stay up to date and aligned with industry best practices, with a strategic focus on protecting and maximizing the legal and commercial value of your work and intangible assets, both in Mexico and abroad.

**The publication of this document does not constitute legal, accounting or professional advice of any kind, nor is it intended to be applicable to particular cases. This document only refers to laws applicable in Mexico.

In Corporate and Tax practice, it is common for entities to focus their attention on business operations and compliance with their immediate tax obligations. However, there is a fundamental pillar that is often overlooked and that is crucial for the regulatory and corporate compliance of any company: corporate books.

These records are not only an internal tool, but also a comprehensive legal obligation that links the corporate sphere with tax accounting.

The Legal Basis: A Multidisciplinary Obligation

The obligation to keep Corporate Books is neither optional nor administrative; it derives from two key areas of our legal system:

Tax Area: According to Article 28 of the Federal Tax Code (CFF), the accounting of a legal entity is not limited exclusively to invoices and account statements. The law expressly includes corporate books and records within accounting. In practical terms, this means that the absence, outdatedness, or incorrect implementation of corporate books may constitute a tax violation, subject to observations or contingencies in the event of a review by the authorities.

Commercial Environment: For its part, the General Law on Commercial Companies (LGSM) imposes on corporations (SA) and limited liability companies (SRL) the obligation to keep certain corporate books, with the aim of guaranteeing transparency and legal certainty in the company’s actions.

Essential Books

Depending on the type of company and the provisions of its articles of incorporation, the main records that must be kept are:

• Shareholder Register (SA) or Partner Register (SRL): This book is the definitive record of the ownership of shares or partnership interests. Its main function is to provide legal certainty as to who the shareholders or partners of the company are and what proportion they hold.
• Minutes Book: This book records the decisions made by the shareholders or partners. It is the formal record of the decisions made by the company and documents, among other things, the approval of financial statements, the appointment or removal of administrators, the distribution of profits, and amendments to the articles of association.
• Capital Variation Book: This is a pillar for controlling movements in share capital, especially in variable capital companies. It allows for the monitoring of increases and decreases in capital resulting from contributions, capitalizations, or withdrawals, and provides a clear history of the evolution of the company’s share capital.
• Board of Directors’ Meeting Minutes Book: When the company is managed by a collegiate body rather than a sole administrator, this book is indispensable. It formalizes the agreements of the Board of Directors, serving as evidence of the exercise of its powers, the due diligence of the directors, and the fulfillment of their responsibilities to the company.

Registration as a key element: Article 129 of the LGSM

One aspect that is often overlooked is that formal recognition of shareholder status in relation to the company and third parties is perfected by registration in the Shareholders’ Register.

Articles 73 and 129 of the LGSM establish that it is this register that grants legitimacy for the exercise of corporate rights. Furthermore, in accordance with Article 50 Bis of the Commercial Code (CCom), any movement in this book must be published on the Commercial Companies Publications (PSM) portal of the Ministry of Economy in order to be fully legally effective.

Format and Preservation

The legislation allows these books to be kept in both printed and electronic format, provided they meet certain requirements:

Printed Format: They must be properly bound, pasted, and paginated in accordance with the provisions of Article 34 of the CCom.

Electronic Format: They must comply with the provisions of NOM-151, ensuring the integrity and availability of information in the long term.

Conclusion

Keeping corporate books up to date is not a mere bureaucratic formality or a secondary requirement. It is an essential legal preventive measure for the operation and evolution of any company, especially in the face of processes such as audits, restructurings, transformations, liquidations, or requests from the authorities. At VAHG, we understand that corporate management requires precision, consistency, and a preventive vision. Therefore, we provide comprehensive support in the preparation, updating, and regularization of corporate books, ensuring that companies comply with the highest legal and accounting standards, protect their assets, and operate with full legal certainty.

Elvia Ríos Saldaña | Partner

+52 (33) 38171731  Ext 228 | erios@vahg.mx

**The publication of this document does not constitute legal, accounting or professional advice of any kind, nor is it intended to be applicable to particular cases. This document only refers to laws applicable in Mexico.

In Mexico, the Partnership Agreement is often perceived in business environments as a simple and flexible structure, which has contributed to its frequent use. Many consider it a “quick” and “inexpensive” alternative to the incorporation of a company. It is essential to understand the true nature of a Partnership Agreement, how it differs from a corporation and how it should be properly managed from a legal and tax perspective.

In this context, it is important to point out that the Partnership Agreement is not a corporation, but a contractual figure regulated by the General Law of Commercial Companies, with its own characteristics and obligations that clearly distinguish it from any legal entity.

1. A Non-Corporate Contractual Structure

The Partnership Agreement is enacted in Articles 252 to 259 of the General Law of Commercial Companies and unlike a Corporation or Limited Liability Company, the Partnership Agreement is not considered – in corporate terms – as a legal entity, that is to say, it does not have its own legal existence as a company. It is a contract by means of which one person (“the Managing Partner”) allows one or others (“Silent Partners”) to participate in profits or losses of a commercial operation in exchange for contributions.

This implies that:

• There is no corporate name or capital stock.
• There are no meetings or governing board.
• The managing partner acts before third parties and assumes representation.

From a corporate point of view, the Partnership Agreement offers agility and low formal cost, but it also requires a solid contract that protects the parties and precisely establishes the rules of the relationship.

2. The Partnership Agreement Myth

There is a recurrent and erroneous perception that the Partnership Agreement can be used as a substitute mechanism for a business corporation, particularly structures such as the Limited Company or the Limited Liability Company (LLC). This interpretation, although common, is legally incorrect and may generate relevant contingencies.

The reality is that the Partnership Agreement does not generate legal personality or independent patrimony, therefore, it cannot open bank accounts in its name or enter into contracts directly; everything is done by the associating party.

In a commercial partnership, the partners have corporate rights, decisions are taken at meetings and the partnership is liable with its own assets. In a Partnership Agreement, the partners do not intervene in the management or appear before third parties; their protection depends exclusively on the quality of the contract.

3. The Tax Treatment: Personality for the Tax Administration Service (SAT)

Although the   Partnership Agreement is not considered a legal entity in terms of the General Law of Commercial Companies for tax purposes it is considered a legal entity.

The Federal Tax Code (art. 17 B) establishes that when a Partnership Agreement performs business activities in Mexico, it is considered a legal entity for the SAT, which implies:

– Registration in the Federal Taxpayer Registry (RFC).

– Electronic accounting and issuance of CFDI.

– ISR and VAT returns.

– Tax obligations comparable to those of any corporation.

The Managing Partner acts as tax representative and is responsible for tax obligations. The Silent Partners may be jointly and severally liable up to the limit of their contribution (Art. 26 Fracc. XVII Federal Tax Code).

The Partnership Agreement is attractive because of its flexibility, confidentiality and low formal cost. But its success depends on an impeccable contractual structure and proper tax planning.

A poorly designed contract or poor tax management can lead to disputes, financial losses and considerable tax penalties.

In practice, the correct implementation of a Partnership Agreement requires special care in three fundamental aspects. The first is to precisely define the contributions of each party, as well as the criteria for calculating and distributing profits and losses. The second is to establish clear and periodic accountability mechanisms, together with transparent rules for the liquidation or early termination of the contract. Lastly, it is essential to ensure strict compliance with tax obligations, since a failure to do so could compromise the viability of the project and generate equity liabilities for both the partner and the associates. 

4. Conclusion

The Partnership Agreement can be a useful tool for specific projects, strategic collaborations or temporary investments. However, it is not a substitute for a corporation and does not offer the same protections. Well structured, it can function as an efficient structure; poorly planned, it can represent a focus of legal and tax risk.

At VAHG, our lawyers have extensive experience in advising companies, investors and entrepreneurs in the incorporation and structuring of partnership agreements and corporations, providing solutions that maximize business opportunities and minimize legal risks. Our lawyers will analyze the legal structure that best suits your objectives, ensuring regulatory and tax compliance, which will be reflected in the protection of your investment and interests.

Elvia Ríos Saldaña | Partner

+52 (33) 38171731  Ext 228 | erios@vahg.mx

**The publication of this document does not constitute legal, accounting or professional advice of any kind, nor is it intended to be applicable to particular cases. This document only refers to laws applicable in Mexico.

Since 2003, September has been recognized in Mexico as “Wills Month,” a joint initiative of the Home Office and the National Association of Mexican Notaries. During this month, civil law notaries offer free advice and reductions in fees and costs associated with preparing a will, with the aim of promoting a culture of preventive law and providing certainty in the transfer of assets.

The purpose is clear: to encourage people to put their legal affairs in order, protect their loved ones, and avoid future conflicts. However, more than two decades after its implementation, participation remains low. Factors such as misinformation, cultural prejudices, and constant procrastination continue to hinder the adoption of this practice.

Although the program represents progress, its reach is limited if it is not accompanied by structural, educational, and cultural changes that transform the way issues such as asset management, death, inheritance, and estate liability are addressed.

From a legal point of view, a will is the most effective instrument to ensure that the will of a person regarding the destination of his or her assets is respected. Writing a will correctly not only provides legal certainty to the heirs, but also avoids intestacy proceedings and considerably reduces family conflicts arising from the succession.

In addition, a will allows for the legal protection of vulnerable people, such as minor children, elderly or disabled people, through the appointment of guardians or executors to look after their interests.

Granting a will should not be understood as an act of distrust, but as a manifestation of planning, responsibility and foresight. It is an accessible legal tool that allows anticipating and avoiding legal and family problems in the future.

Although the Wills Month has contributed to facilitate this process and generate greater awareness, estate planning should not depend solely on an annual campaign. It must be consolidated as part of a legal culture that promotes the patrimonial autonomy of individuals and guarantees the legal security of their heirs.

At VAHG we are ready to advise our clients in the succession planning of their estate, offering personalized legal assistance for the granting of wills and other legal instruments, guaranteeing the security and well-being of their loved ones.

Fernando Hernández Gómez

Senior Partner and Commercial Notary Public No. 9 of the State of Jalisco

+52 (33) 3817 1731 Ext 225

fhernandez@vahg.mx

Cristina Vázquez Aldana Urrutia

Partner and Notary Public No. 41 of Guadalajara

+52 (33) 3630 0906 Ext. 121

cvazquez@vahg.mx

**The publication of this document does not constitute legal, accounting or professional advice of any kind, nor is it intended to be applicable to particular cases. This document only refers to laws applicable in Mexico.