Mexico’s Supreme Court has ruled that pension funds (Afores) belonging to deceased workers should not be subject to Income Tax (ISR). The court unanimously agreed that these funds should be treated fiscally as a legacy. This decision rejects a proposal to tax these resources, providing relief to beneficiaries. The ruling establishes a precedent, clarifying the tax status of these funds upon the death of the worker. Supporters of the decision argue that taxing these funds represents a double taxation, as contributions were already made from taxed income. This outcome offers financial benefit to families receiving Afores payouts after the death of a contributor in Mexico. The court’s decision provides legal certainty regarding the handling of these specific pension resources.