Fiscal policies in support of R&D have changed dramatically in the last years. In 2008, the main fiscal incentive system for R&D was discontinued after its initial creation in 2001. The fiscal incentive system consisted of a mixed decision making process through an Inter-institutional Committee representing the CONACYT, the Ministry of Finance, the Ministry of Economy and the Ministry of Education, and supported R&D and innovation in the enterprise sector through tax credits that could not exceed 30% of expenditures and investments in R&D.
The cancellation of the Programme followed external evaluations indicating that the system benefited mainly large enterprises and multinational enterprises (MNEs), which although representing only 25% of all beneficiaries, concentrated about 80% of all fiscal incentives in 2006. Other criticisms to the system included the vague definition given to R&D projects, which resulted in the financing of marginal and incremental innovations.