Diario Oficial de la Federación · 23 Oct 2026 · 3 vistas
The Supreme Court invalidates municipal gas tariff in Olinalá, Guerrero
Por FactBox Admin

The Plenary of the Supreme Court of Justice of the Nation unanimously resolved by eight votes Constitutional Controversy 162/2026 and annulled the portions of article 55 of Revenue Law Number 315 for the Municipality of Olinalá in the State of Guerrero that established fees of 2,800 and 1,400 pesos for the business of sale and distribution of gas in tanks and tankers. The ruling, issued in the session of August 4, 2026, and published in the Official Gazette of the Federation on Friday, October 23, 2026, concludes that this municipal charge invades the exclusive competence of the Federation regarding hydrocarbons.
The challenged norm is part of the revenue law of the Guerrero municipality for the 2026 fiscal year, published in Edition 101 Scope VIII of the official newspaper of Guerrero on December 19, 2025. In its article 55, subsection a), the law established an initial issuance fee of 2,800 pesos and a renewal fee of 1,400 pesos for establishments or commercial premises whose business was the “Sale and distribution of gas (sic) in tank and tanker.”
The lawsuit was promoted by the Federal Executive Branch, through Legal Counsel Esthela Damián Peralta, via an official letter submitted to the judicial mailbox on February 16, 2026. The case was filed on February 20, 2026, and assigned to Minister Yasmín Esquivel Mossa; the Executive and Legislative Branches of Guerrero responded through Jorge Salgado Parra and Alejandro Carabias Icaza, and the Chambers of Deputies and Senators of the Congress of the Union appeared as interested third parties.
The charge annulled by the Court
The Plenary Tribunal declared the invalidity of three normative portions of article 55, subsection a): the expression “Sale and distribution of gas (sic) in tank and tanker” and the amounts “$2,800.00” and “$1,400.00”. The central criterion is that this is not a general fee for the operation of commercial establishments, but rather an economic burden specifically directed at an activity of the hydrocarbon industry.
The ruling maintains that the norm “does not establish a general fee applicable to any establishment or commercial premises, but rather a specific charging regime directed at operating licenses related to the sale, vending, or distribution of gas.” Consequently, the Municipality was placed in “a position of conditioning authority” regarding activities reserved for the Federation.
Hydrocarbons, a strategic area
The ruling establishes that the regulation, planning, authorization, supervision, and verification of the hydrocarbon industry correspond exclusively to the Federation, based on articles 25, fifth paragraph; 27, fourth, sixth, and seventh paragraphs; 28, fourth and ninth paragraphs; and 73, fractions X and XXIX, numerals 2 and 5, subsection c), of the Political Constitution of the United Mexican States, as well as the Hydrocarbons Sector Law.
It recognizes that municipalities have treasury and operating license powers, but clarifies that these are not absolute: they must be exercised in harmony with federal competencies and cannot extend to authorizing, regulating, renewing, or specifically charging for hydrocarbon activities. It adds a second argument: local charges on the distribution and sale of gas may impact the cost of the energy source and affect its continuity, predictability, and affordability for households, businesses, and industries.
Precedents and effects
The resolution is supported by a previous jurisprudential line of the Plenary itself, which includes:
- Constitutional Controversy 35/2025, regarding article 37, numeral 152, of the revenue law of Alpoyeca, Guerrero, which charged licenses for the sale of LP gas, resolved on September 29, 2025, by a majority of seven votes.
- Controversies 54/2024, 60/2024, and 73/2024.
- Controversies 98/2025, 101/2025, 102/2025, 108/2025, 116/2025, 120/2025, 121/2025, and 131/2025.
The invalidity will take effect upon notification of the operative points to the Congress of the State of Guerrero, and the judgment must also be notified to the Municipality, as it is the authority responsible for applying the revenue law. The ruling orders its publication in the Official Gazette of the Federation, the official newspaper of Guerrero, and the Judicial Weekly of the Federation and its Gazette.
The ministers who voted in favor were Sara Irene Herrerías Guerra, Irving Espinosa Betanzo, María Estela Ríos González, Yasmín Esquivel Mossa, Lenia Batres Guadarrama —separating from certain considerations—, Loretta Ortiz Ahlf, Giovanni Azael Figueroa Mejía, and the president Hugo Aguilar Ortiz, who separated from paragraphs 63 to 72, 83 to 88, 94, and 95. Minister Arístides Rodrigo Guerrero García did not attend the session.
The decision closes the path for city councils in Guerrero and other entities to maintain operating license charges on gas businesses, and obliges Olinalá to stop collecting for that concept in the 2026 fiscal year. For distributors and gas providers, it implies certainty against local charges that, according to the Plenary itself, can be passed on to the final price of the energy consumed by households and businesses.
Source: Official Gazette of the Federation, October 23, 2026, Judicial Branch, p. 76 (official reference: Constitutional Controversy 162/2026).