Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 05 FEBRUARY 2026

Programa De Regularización Fiscal 2026

Greenberg Traurig
Greenberg Traurig
Contributor
Greenberg Traurig

Greenberg Traurig

Greenberg Traurig, LLP has approximately 3,200 lawyers across 51 locations in the United States,...

View firm profile
Explore more from Greenberg Traurig

El 22 de enero de 2025, el Servicio de Administración Tributaria ("SAT") emitió el comunicado 05/2026, el cual dio a conocer el Programa de Regularización Fiscal 2026 incluido en la Ley de Ingresos de la Federación para el ejercicio fiscal 2026.

MexicoTax
Erika Baez Elizondo
Erika Baez Elizondo
Guillermo Martínez Prado
Guillermo Martínez Prado
José Emilio Cerón Guevara
José Emilio Cerón Guevara

El 22 de enero de 2025, el Servicio de Administración Tributaria ("SAT") emitió el comunicado 05/2026, el cual dio a conocer el Programa de Regularización Fiscal 2026 incluido en la Ley de Ingresos de la Federación para el ejercicio fiscal 2026. Este programa consiste en la aplicación de un estímulo fiscal (el "Estímulo Fiscal") para personas físicas y empresas que hayan tenido ingresos en el ejercicio fiscal 2024 de hasta 300 millones de pesos.

El Estímulo Fiscal permite disminuir: (i) hasta el 100% de las multas, recargos y gastos de ejecución derivados del incumplimiento de obligaciones fiscales, aduaneras y de comercio exterior, incluidas las multas distintas a las de pago o con agravantes, recargos y gastos de ejecución derivados de contribuciones propias, retenidas, trasladadas, aprovechamientos o cuotas compensatorias del ejercicio fiscal 2024 o anteriores; y (ii) si se trata de créditos fiscales integrados exclusivamente por multas, hasta el 90% de su

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

2027 Economic Package Bill

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.
MexicoTax
Pérez-Llorca
Pérez-Llorca
Article

Recent SAT Publications On Fraudulent CFDIs – Immediate Risks For Your Business

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
MexicoTax
Foley & Lardner LLP
Foley & Lardner LLP
Article

The Executive Who Stayed Too Long: When Global Mobility Creates A Permanent Establishment In Mexico

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.
MexicoTax
GGI | Global Alliance
GGI | Global Alliance
Article

October 2026 Visa Bulletin Advances EB-5 Filing Date For Mainland China By 4 Years

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?
GlobalImmigration
Greenberg Traurig
Greenberg Traurig
Article

DHS Continues Work Authorization For Ukrainian, Sudanese TPS Beneficiaries; I-9 Guidance Remains Unclear

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
United StatesImmigration
Greenberg Traurig
Greenberg Traurig
Article

Department Of State Announces Compliance With Court Order Ending Diversity Visa Issuance Pause

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.
United StatesImmigration
Greenberg Traurig
Greenberg Traurig
Article

FTC Asks Whether Platform Ad Tools Fuel Impersonation Scams

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...
United StatesConsumer Protection
Greenberg Traurig
Greenberg Traurig
Article

California SB 253: CARB Sets Nov. 10, 2026, Deadline For Scope 1 And Scope 2 Emissions Reports

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.
United StatesEnvironment
Greenberg Traurig
Greenberg Traurig
Article

November 2026 Visa Bulletin: Key Updates And Priority Date Movement

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.
United StatesImmigration
Greenberg Traurig
Greenberg Traurig
Article

Deepfakes, Chatbots, AI-Generated Text: European Commission Details Transparency Obligations Under The AI Act

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.
European UnionTechnology
Greenberg Traurig
Greenberg Traurig
Article

BIOSECURE Act Update: Court Enjoins WuXi AppTec’s 1260H Designation, but Strategic and Compliance Clocks Keep Running

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
United StatesGovernment, Public Sector
Greenberg Traurig
Greenberg Traurig