Administrative Justice Reform

The Federal Executive Branch has proposed an amendment to Article 141 of the Federal Tax Code aimed at providing greater flexibility to the tax interest guarantee regime for taxpayers, without compromising the Government’s ability to collect revenue...

The Mexican Tax Administration Service released a set of best transparency practices applicable to tax audits, with significant implications for taxpayers starting in 2026...

The Miscellaneous Tax Resolution for 2026 was published, introducing relevant adjustments to operational rules, compliance obligations, and tax incentives applicable to taxpayers...

The Legal Briefing provides a detailed analysis of these developments and their practical implications for companies...

On 7 November 2025 the Decrees comprising the 2026 tax reform were published in Mexico’s Official Gazette...

The Tax Administration Service (SAT) has updated its specialized website on Vulnerable Activities to strengthen Mexico’s anti-money laundering strategy and facilitate compliance by taxpayers subject to these obligations...

The Office of the Taxpayer’s Defense (PRODECON) published Systemic Analysis 5/2025, in which, with the support of the Mexican Tax Administration Service (SAT), recognizes offsetting credit balances as a valid means for taxpayers under audit to regula...

Mexico’s Tax Administration Service (SAT) has published the tax audit scheduling criteria for 2026, aimed at enhancing legal certainty for taxpayers and strengthening efforts to combat tax evasion and avoidance...

On October 16, 2025, the Federal Official Gazette published the decree amending the Amparo Law, the Organic Law of the Federal Court of Administrative Justice, and the Federal Tax Code, marking a significant shift in Mexico’s constitutional and tax l...

As part of Mexico’s 2026 Economic Package, the Chamber of Deputies approved a series of amendments to the Special Tax on Production and Services Law (IEPS), broadening its scope and updating the applicable rates for several goods and services...

Mexico’s Federal Judiciary has declared the calculation method of the Real Estate Acquisition Tax (ISAI) in Mexico City unconstitutional, allowing taxpayers to recover unduly paid amounts...

Our Partner Christian Kaye, from the Tax practice, participated in an interview with Raquel López-Portillo Maltos on El Financiero Bloomberg TV, where he analyzed the recent amendment to the Amparo Law and its implications for tax matters...

On September 15, the Head of the Executive Branch submitted an initiative to reform the Amparo Law and the Organic Law of the Federal Court of Administrative Justice, introducing significant tax and procedural changes...

The growing role of large taxpayers in Mexico’s federal tax revenue has sparked an important discussion on the sustainability and balance of public finances...

The new Regulations of the Public Center for Alternative Dispute Resolution Mechanisms of the Federal Court of Administrative Justice represent a historic step toward modernizing administrative and tax justice in Mexico...

INFONAVIT Issues Clarifying Criterion on Article 29 Amendment, Providing Greater Certainty for Employers...

On March 4, a proposal to reform Mexico’s Income Tax Law (LISR) was presented to the Congress of Mexico City, aiming to impose taxes on high-value donations, inheritances, and legacies. This measure could significantly impact estate planning and rais...

The recent Decree amending the INFONAVIT Law imposes new financial burdens on employers by eliminating the suspension of housing loan deductions in cases of worker disability or absence. In this briefing, we analyze its impact and the potential legal...

The recently published "Plan Mexico" introduces key tax incentives aimed at fostering investment and innovation in the country. Through an accelerated depreciation scheme and additional benefits for training and innovation, this decree seeks to stren...

Our partner, Christian Kaye, was interviewed in Brújula Fiscal, the prominent section of Expansión magazine in collaboration with Themis, to discuss the importance of digitalization in tax compliance and how companies can prepare for current challeng...

The 2025 Economic Package, presented by the Ministry of Finance, outlines the foundations for next year’s economic, fiscal, and public spending policies. It includes key measures such as fiscal digitization, public spending austerity, and adjustments...