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New SAT transparency guidelines for tax audits in 2026
The Mexican Tax Administration Service released a set of best transparency practices applicable to tax audits, with significant implications for taxpayers starting in 2026...
Ministry of Labor and Social Welfare: Agreement amending the calculation of the Net Monthly Income of digital platform workers and its impact on the Contribution Base Salary reported to the IMSS
The Ministry of Labor and Social Welfare amended the rules for calculating the Net Monthly Income of digital platform workers, directly impacting the Contribution Base Salary reported to the IMSS...
Miscellaneous Tax Resolution for 2026
The Miscellaneous Tax Resolution for 2026 was published, introducing relevant adjustments to operational rules, compliance obligations, and tax incentives applicable to taxpayers...
Mexico Introduces New Merger Filing Fee Framework
Mexico has adopted a new progressive filing fee regime for merger notifications, significantly affecting the planning and execution of M&A transactions...
Publication of the DACGs to Regulate the Electrical Energy Self-Consumption Regime
The National Energy Commission published new provisions regulating the Electrical Energy Self-Consumption regime, as part of Mexico’s new energy regulatory framework...
Multisectoral Amendments to the LIGIE for 2026
The proposed amendments to the LIGIE Tariff for 2026 represent one of the most comprehensive tariff reviews in recent years, with cross-sector impacts across multiple industries...
The General Water Law and Amendments to the National Water Law
The enactment of the new General Water Law and the amendments to the National Water Law introduce structural changes that reshape water resource management in Mexico...
Increase to Minimum Wages for 2026
The National Council of Representatives of CONSAMI approved an increase to the minimum wage that will directly affect employers’ obligations beginning January 1, 2026...
The OECD publishes the 2025 update to the OECD Model Tax Convention
The Legal Briefing provides a detailed analysis of these developments and their practical implications for companies...
Decree Amending, Adding and Repealing Various Provisions of the Customs Law
The Mexican government published a decree amending the Customs Law to strengthen control, traceability and oversight of foreign trade operations, as well as to more clearly define the responsibilities of the parties involved...
Amendment to Article 29 of the INFONAVIT Law: Extension of the deadline for the calculation and payment of amortizations corresponding to the 6th two-month period of 2025
INFONAVIT has extended the deadline for employers to make the necessary adjustments resulting from the amendment to Article 29 of its Law, regarding the calculation and payment of amortizations corresponding to the sixth two-month period of 2025...
Tax reform 2026
On 7 November 2025 the Decrees comprising the 2026 tax reform were published in Mexico’s Official Gazette...
