On May 4, 2026, the following were published in the Official Gazette of the Federation (DOF): (i) the “Agreement issuing general criteria and guiding operational guidelines for the promotion of productive investment and tax compliance” and (ii) the ”Decree for the Immediate Authorization of Investments” within the framework of Plan Mexico, which entered into force the day following their publication. These instruments are intended to strengthen legal certainty, simplify procedures, and promote productive investment in the country. The main considerations of each are presented below.
I. Agreement Issuing General Criteria and Guiding Operational Guidelines for the Promotion of Productive Investment and Tax Compliance