Theses and Case Law/ Litigation / byDaniel Majewski del Castillo,Guadalupe Villa Figueroa, andRaúl Alonso Flores Hernández.
On #ThesisFriday | On August 7, 2026, the Semanario Judicial published 30 new rulings: 8 case law decisions and 26 isolated legal opinions.
We’ve selected the most relevant ones for you, which were issued by the Supreme Court of Justice of the Nation, the Collegiate Circuit Courts, and the Regional Circuit Plenary Sessions:
Abstracts
Digital registration number: 2032457 / Thesis: PR.A.C.CN. J/44 A (12a.)
Case Law of Regional Plenary Sessions
Payment of a traffic fine that has been declared invalid in Guanajuato constitutes an overpayment; therefore, the tax authority must refund the amount along with the corresponding interest from the date the payment was made.
Tax interest arising from tax refunds is of a late-payment nature and compensates the taxpayer for the tax authority’s delay. This interest arises, among other scenarios, when a tax liability—such as a fine—is declared null and void in court, thereby becoming an overpayment; consequently, the tax authority is required to refund the amount paid, along with interest accrued from the date of payment until the actual refund is issued.
Digital registration number: 2032445 / Thesis: I.10o.C.17 C (12a.)
Individual Opinion of the Circuit Courts
Ownership of real property awarded in probate proceedings is established by the court’s order of partition and award; therefore, a notarized deed is not required to prove such ownership.
In matters of inheritance, the transfer of ownership of real property is finalized by the court order approving the partition and allocation of the estate, and not by its subsequent formalization through a public deed, which serves only to provide notice to third parties. Therefore, requiring a public deed as a prerequisite for proving ownership imposes an unjustified restriction, since the court proceedings are sufficient to establish the heir’s title.
Digital Registration Number: 2032449 / Thesis: 2032449
Individual Opinion of the Circuit Courts
Lease disputes involving real property held for commercial speculation must be heard in commercial court.
Disputes arising from the leasing of real property for commercial speculation are heard in commercial oral proceedings. In this regard, in the absence of a specific procedure provided for in the Commercial Code (whose exceptions must be interpreted narrowly), the provisions of the National Code of Civil and Family Procedure apply on a supplementary basis to ensure expediency and procedural harmonization at the national level.
Digital registration number: 2032455 / Thesis: XVII.1o.P.A.10 A (12a.)
Individual Opinion of the Circuit Courts
Public educational institutions that provide educational services to minors are required to do so in a safe environment, ensuring their health and well-being.
In accordance with the principle of the best interests of the child, which requires state authorities to take enhanced protective measures, schools must provide a safe and stimulating environment that ensures the health and well-being of children during school hours, thereby laying a fundamental foundation for the exercise of their rights to dignity, integrity, and education.
Digital Record: 2032458 / Thesis: XVII.1o.P.A.10 A (12a.)
Individual Opinion of the Circuit Courts
For subrogation by operation of law to apply to the creditor’s rights, the requirements set forth in the relevant provisions of the Federal Civil Code must be met
The so-called subrogatory loan or subrogation ex mutuo, the requirements for which are as follows: 1) proof that the debt was paid by the debtor with money that a third party—the new lender—lent to the debtor for that purpose; 2) the loan must be evidenced by an authentic instrument, that is, a public deed; and 3) the document must state that the purpose of the loan agreement is to cover the borrower’s debt.
In this regard, failure to meet any of the aforementioned requirements set forth in the Federal Civil Code results in subrogation by operation of law not taking effect.
Digital registration: 2032460 and 2032459 / Thesis: I.20o.A.67 A (12a.) and I.20o.A.66 A (12a.)
Individual Opinion of the Circuit Courts
The Ministry of Foreign Affairs must issue a provisional passport to minors in pre-adoption foster care, ensuring that their rights to identity and freedom of movement are not restricted, provided there is no risk of abduction.
A provisional birth certificate is an appropriate document for establishing the identity and legal status of a child in pre-adoption foster care; therefore, denying the child a passport due to the lack of formal parentage violates the child’s fundamental rights to identity, freedom of movement, and family life. In light of this, the Ministry of Foreign Affairs and the relevant authorities must interpret the regulations in accordance with the best interests of the child and the pro persona principle, avoiding excessive formalities and prioritizing family reality over adult-centered approaches. Likewise, the courts may order the issuance of a temporary passport, provided that reasonable security measures are implemented—such as itinerary monitoring, tracking mechanisms, and return guarantees—to balance the exercise of the child’s rights with the prevention of any risk of abduction or danger to the child’s safety.
Digital registration number: 2032461 / Thesis: I.4o.T.11 L (12a.)
Individual Opinion of the Circuit Courts
The requirement for a domestic worker to register and pay social security contributions must be limited to the period beginning July 2, 2021.
The provisions regarding the pilot program for the inclusion of domestic workers in the mandatory social security system and its transitional provisions state that, following the conclusion of the 18-month period (January 2, 2021) and the additional 6-month period (July 2 of that same year), mandatory enrollment in the formal social security system takes effect as of that latter date.
Digital registration number: 2032468 / Thesis: I.12o.C.2 C (12a.)
Individual Opinion of the Circuit Courts
The counterclaim is admissible in the proceedings regarding custody and child support arising from the no-fault divorce case in Mexico City.
Divorce proceedings without a stated cause of action are summary proceedings governed by the principles of expediency and procedural economy, in which, as a general rule, counterclaims are not allowed in order to avoid delays; however, since the applicable codes permit the incorporation of rules compatible with ordinary proceedings, an interpretation of those codes leads to the conclusion that, in the absence of an agreement on the proposal and counterproposal regarding guardianship, custody, and child support, the parties may expand or modify their claims regarding the consequences of the divorce through a corresponding counterclaim, and may even present new evidence.
Digital Registration Number: 2032474 / Thesis: III.7o.A.6 A (12a.)
Individual Opinion of the Circuit Courts
A provisional stay is not permissible in an indirect amparo proceeding challenging inclusion on the list of blocked individuals issued by the Financial Intelligence Unit (UIF) when such inclusion is based on the applicable provisions of the Credit Institutions Act.
Inclusion on the list of blocked individuals provided for in the Credit Institutions Act constitutes the most objective basis for determining that the preliminary injunction is unwarranted and for denying the provisional suspension, since it demonstrates that the freezing of bank accounts stems from the authority to prevent money laundering and avoid the dispersal of funds of apparent illicit origin, without the need to first prove that a crime has been committed.
Digital registration number: 2032475 / Thesis: XVII.1o.P.A.7 A (12a.)
Individual Opinion of the Circuit Courts
A provisional stay is granted in the indirect amparo proceeding seeking advance restorative relief against the failure to respond to the request for inclusion in the Welfare Pension Program for people with permanent disabilities.
The authorities’ failure to respond to the application for a disability pension violates fundamental rights enshrined in our Constitution and leaves the individual defenseless by delaying a potential payment. Without prejudging the merits of the case and given that there is a prima facie case, a provisional stay should be granted in order to compel the authorities to issue a decision within 24 hours. This measure requires that the application and supporting documents be reviewed in accordance with operating procedures and, if the application is deemed valid, that the pension be paid immediately, retroactive to the date of the application.
This publication was prepared byDaniel Majewski del Castillo,Guadalupe Villa Figueroa, andRaúl Alonso Flores Hernández.
