On terms of the article 28 section XIII of the Mexican Income Law. Decree in the Official Gazette of April 22, 2013:
In the case of vehicles leasing payments will be deductible for up to an amount not exceed MXN 200.00 per day (6.000 MXN per month).
And Article 36, section II
Purchase: the inversions made in vehicles will only be deductible for an amount up to MXN 175,000.00.
The fee of leasing is a fixed cost, independent of the inflation, interest rate changes and unforeseen, it facilitates the the creation of a budget and the reduction of uncontrolled costs associated with the regular use or unexpected breakdowns.