Outlook 2026: Mexico Tax

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.

The U.S. Department of State has released the October 2026 Visa Bulletin, marking the start of fiscal year 2027 with significant changes to employment-based immigrant visa categories. How will the advancement of priority dates, particularly the substantial four-year leap for mainland China-born EB-5 investors in the Dates for Filing chart, impact eligible applicants seeking adjustment of status benefits?

The Department of Homeland Security has not issued formal determinations for Temporary Protected Status designations for Ukraine and Sudan despite the October 19, 2026 expiration date, creating uncertainty for employers navigating Form I-9 compliance and employment authorization documentation. USCIS states that affected individuals retain TPS protections and work authorization, but has not updated operational guidance to explain how employers should document continued employment eligibility or handle

U.S. consulates across India have begun cancelling and automatically rescheduling H-1B and H-4 visa appointments (often 90 to 120 days later)...

Following a federal court order in Medani v. Trump, the U.S. Department of State has resumed issuing Diversity Immigrant Visas after a nine-month pause that began in December 2025. DV-2026 selectees now face a critical deadline of September 30, 2026, to complete their visa processing or permanently lose their opportunity for permanent residence through the diversity visa lottery program.

The U.S. Department of State's November 2026 Visa Bulletin brings forward movement in several family-sponsored and employment-based immigrant visa categories, with significant advances for certain countries and preference levels. USCIS has confirmed that applicants in all preference categories may use the Dates for Filing chart to determine eligibility for adjustment of status applications, potentially allowing earlier filing for those whose priority dates fall before the applicable cut-off dates.

The Federal Trade Commission is exploring whether digital platforms should bear greater responsibility for preventing impersonation ads that falsely pose as legitimate businesses or government agencies. Through an Advance Notice of Proposed Rulemaking, the agency seeks public input on potential amendments to its existing Impersonation Rule, examining how ad-optimization tools and platform practices...

California's Climate Corporate Data Accountability Act (SB 253) establishes a November 10, 2026 deadline for Scope 1 and Scope 2 greenhouse gas emissions reporting, affecting U.S.-formed entities with over $1 billion in revenue that meet California's "doing business" test—regardless of physical presence in the state. The law carries penalties up to $500,000 per reporting year for non-compliance, with mandatory program fees and future Scope 3 reporting requirements on the horizon.

The European Commission has published draft guidelines interpreting the AI Act's transparency obligations, establishing when and how organizations must disclose AI-generated content, deepfakes, and automated interactions. These guidelines clarify that deepfake labeling applies regardless of intent to deceive, that AI systems must identify themselves at the point of interaction, and that the editorial review exception for AI-generated text requires substantive human oversight with clear accountability.

On Oct. 7, 2026, at 18:00 UTC, the Internet Corporation for Assigned Names and Numbers (ICANN) will publish every new generic top-level domain (gTLD) application proceeding in the 2026 new gTLD Round, including who applied...

The U.S. District Court for the District of Columbia has preliminarily enjoined the Department of War from enforcing WuXi AppTec's Section 1260H designation, finding the agency misread its evidence on state and military affiliation. However, this ruling does not close alternative pathways to biotechnology company of concern (BCC) designation under the BIOSECURE Act, and earlier supply-chain restrictions continue to drive near-term compliance decisions with a critical June 30, 2027 deadline for sub-tier supp