The new provisions establish requirements for marketing permits, product traceability, transactions among permit holders and electronic contract registration, along with deadlines for compliance.
The reform introduces new limits on deductions, tax losses and interest, as well as changes to payments abroad, with implications for corporate tax planning, transfer pricing and cash flow.
The new legislation establishes mechanisms to modernize and harmonize cadastral and property registry information in Mexico, with potential tax, property-related and real estate implications.
On October 23, 2026, a decree amending the Customs Law was published in the Official Gazette of the Federation, modifying the ground for precautionary seizure due to value discrepancies and the mechanisms for its substitution. These measures seek to combat undervaluation in imports.
Binding precedent P./J. 196/2026 (12th) finds that the 2024 ISAI tax schedule violates the principle of tax proportionality. Taxpayers must assess, on a case-by-case basis, the legal avenues available to challenge its constitutionality.
Mexico’s Chamber of Deputies approved amendments to the liability framework for internet service providers regarding copyright infringements committed by their users. The bill remains subject to Senate review.
