Legislative Alert, Outsourcing Reform Bill Explained

El Ejecutivo Federal presentó el Paquete Económico 2027 ante el Congreso, proponiendo cambios significativos en la Ley del Impuesto sobre la Renta y la Ley de Ingresos de la Federación. ¿Cómo afectarán las nuevas limitaciones a deducciones, pérdidas fiscales e intereses la tasa efectiva de tributación de las empresas mexicanas?

Mexico's tax authority has submitted the 2027 Economic Package Bill, proposing significant amendments to various tax provisions including changes to the Simplified Trust Regime, new control mechanisms for deductions, and modifications to interest deduction limits. The bill introduces tax incentives for capital repatriation and share sales while eliminating certain optional regimes, though all provisions remain subject to legislative modification.

On Sept. 8, the Federal Executive Branch presented the Economic Package for 2026 ("EP 2026"), which includes various tax amendments, including the increase of certain taxes.

This page outlines the copyright protections and usage restrictions for content published on the Galicia Abogados website, governed by Mexican and international copyright laws. It specifies permitted personal and educational uses while prohibiting unauthorized alterations or removal of copyright notices.

Mexican resident corporations are subject to a federal corporate income tax at a rate of 30%. The rate will be reduced to 29% in 2013 and to 28% starting 2014.

Obtaining a VAT refund in Mexico involves navigating a complex verification process that extends well beyond statutory timeframes. The Mexican tax authority conducts comprehensive reviews of all transactions, requiring extensive documentation that demonstrates both substance and form, with particular scrutiny on asset acquisitions, equity contributions, and bank records.

The fact that parties participating in commercial transactions offset amounts payable between them constitutes a common practice today.

El pasado 7 de noviembre, en la edición vespertina del Diario Oficial de la Federación, se publicaron diversos Decretos mediante los cuales...

Mexico's Tax Administration Service (SAT) has intensified its use of expedited domiciliary audits to identify fraudulent digital tax invoices (CFDIs), with three publications in August 2026 alone listing companies whose invoices are deemed invalid. Businesses that received these fraudulent CFDIs face severe consequences including operational suspension, tax liability assessments, and potential criminal charges for tax fraud carrying up to nine years imprisonment. Companies must immediately review their acco

When a foreign executive extends their stay in Mexico to lead operations, negotiate terms, or direct personnel, they may inadvertently create permanent establishment exposure for their company—regardless of how many days they've spent in the country. The real risk isn't crossing the 183-day threshold; it's about where decisions are made, what authority is exercised, and whether the foreign enterprise is effectively conducting business through a fixed place or dependent agent in Mexico.