Mexico is one of the most competitive countries for investments at an international level, thanks to its political and macroeconomic stability, size and strength of its internal market, and predictable inflation.

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

As part of the bidding rules published with respect to that call for bids, the model contract for the first phase of Round One was issued ("MC1"), in two versions: one for consortium contractors and another for contractors.

Se amplía la referencia en la aplicabilidad de la definición de actividades ganaderas, incluyendo a los contribuyentes personas físicas que opten por tributar bajo el régimen simplificado de confianza.

We have said that as a result of the Energy Reform, PEMEX changed its legal nature from a decentralized state-owned company (organismo descentralizado) to an EPE.

The principal tax advantage of using a transparent figure is that it is completely disregarded for tax purposes, as if the corresponding income had been directly obtained by its investors.

Latin America's second-largest economy is performing strongly despite tough global market conditions. Mexico´s economic outlook has been boosted by increased manufacturing investment...

On January 21, 2025, the government of Mexico published a decree offering tax incentives to promote new investments in (i) fixed assets, (ii) workforce training, and (iii) innovation...

A partir del 1° de enero de 2024 entró en vigor la Resolución Miscelánea Fiscal para el ejercicio fiscal de 2024 y entre los cambios más relevantes en materia de Proyectos de Infraestructura ...

Con fecha 29 de Abril de 2015, el Centro Nacional de Control de Energía ("CENACE") anunció la Primera Subasta de largo plazo del año 2016 No. SLP-1/2016...

El 28 de abril de 2022 se publicó en la Gaceta del Gobierno del Estado Libre y Soberano de México el Acuerdo Modificatorio de las Reglas de Carácter General de la Secretaría de Finanzas...

Dichas disposiciones, así como la disposición que se analiza a continuación entraron en vigor el día siguiente al de su publicación en el DOF.

It's the beginning of a new year! 2020 is over, COVID-19 vaccines are being administered, the USMCA is in effect, and there is an apparent unofficial understanding that the auto industry...

The Executive published on September 29, 2017 declarations of the first three SEZs: (i) Puerto Chiapas, (ii) Coatzacoalcos (Veracruz) and (iii) Lázaro Cárdenas – La Unión (Michoacan).

El Ejecutivo Federal publicó el 29 de septiembre pasado las declaratorias de las tres primeras Zonas Económicas Especiales: (i) Puerto Chiapas, (ii) Coatzacoalcos y (iii) Lázaro Cárdenas – La Unión.

Find out what our experts have to say about the update of the Transfer Pricing Obligations in Mexico for the Fiscal Year 2019.

International worldwide transactions in Mexico face a weakness as a result of an old and outdated provision which disallows for income tax purposes, the deduction of payments made abroad on a prorated basis with other parties that are not subject to Mexican income tax, such as foreign residents with no permanent establishment in Mexico.

El 18 de octubre de 2021 se publicó en el portal de Internet del Servicio de Administración Tributaria (www.sat.gob.mx) la cuarta versión anticipada de la Tercera Resolución de Modificaciones...

El pasado 15 de noviembre de 2017, el Ejecutivo Federal publicó en el DOF la Ley de Ingresos de la Federación para el próximo año, la cual incluye los siguientes estímulos fiscales relacionados al diésel o biodiesel,...

On April 23, 2021, an amendment to the Mexican Labor Law was published in the Official Gazette of the Federation.