- Thorough Tax Audits. The Mexican Tax Administration Service (SAT) may continue strengthening its audit and review capabilities through the automated cross-checking of information (CFDIs, payroll, electronic accounting records, Carta Porte, and digital platforms). Tax authorities' reviews may focus on both formal errors and the economic substance of transactions. Consequently, in addition to documentary compliance, taxpayers may wish to demonstrate the reality of the transactions and their business purposes.
- Adjustments to Special Tax on Production and Services (IEPS). For 2026, increases and expansions in the IEPS were made, particularly for products considered to have social impact or high consumption, such as tobacco and sugary beverages, as well as for digital and entertainment services. These changes might influence margins and lead to price adjustments, while also requiring careful review to ensure the correct calculation and transfer of the tax.
- Increased Tax and Compliance Requirements for the Digital Economy. Digital platforms may face new withholding, reporting, and information obligations, as well as additional scrutiny regarding the location of the source of income and proper taxation in Mexico. A potential risk is the possibility of tax contingencies arising from incorrect withholdings or non-compliance with reporting obligations.
- Foreign Trade as a Tax and Revenue Tool. We may see a more active use of tariffs and customs controls, particularly for imports from countries without trade agreements, with effects on costs, customs valuation, and supply chains. In this context, taxpayers may wish to proactively review tariff classifications, the origin of goods, and permitted optimization structures.
- Targeted Incentives and Regularization. Alongside a stricter tax enforcement, the 2026 framework might include targeted incentives and temporary regularization schemes, particularly aimed at capital repatriation and productive investment.
The 2026 Revenue Law anticipates the following:
– A Regularization Program to waive fines, surcharges, and certain enforcement expenses related to finalized tax credits;
– Repatriation of capital from investments abroad;
– A tax incentive for transportation companies in the form of a tax credit for toll service expenses; and
– An IEPS tax credit for fuel used in non-vehicular machinery or in public or freight transportation vehicles.
"The Mexico Plan" maintains the tax benefits issued through various decrees to promote investment in the country, such as immediate depreciation of assets and an additional deduction for training and innovation expenses.
