Legal briefings

On April 23, 2026, OFAC sanctioned 23 individuals and entities linked to the Sinaloa Cartel, including at least nine Mexican companies in sectors such as chemical trading, logistics, customs brokerage, and real estate development. Any company with co...

Senator Amalia Dolores García Medina has presented a progressive tax reform bill that seeks to tax accumulated wealth, inheritances, and luxury goods, with the aim of funding universal social rights in Mexico...

On April 14, 2026, the Fourth Preliminary Version of the First Resolution Amending the Miscellaneous Tax Resolution for 2026 was published, setting out the operational rules for applying the recent amendment to Article 141 of the Federal Tax Code...

On April 9, 2026, the Decree amending Article 141 of the Federal Tax Code was published in the Official Gazette of the Federation, introducing a more flexible tax interest guarantee regime in favour of taxpayers...

Mexico's Supreme Court of Justice upheld the Financial Intelligence Unit's authority to order bank account freezes and, in two separate cases, departed from prior jurisprudence that had restricted such measure to cases arising from international trea...

On April 1, 2026, the Ministry of Environment and Natural Resources (SEMARNAT) published an agreement introducing administrative simplification measures in environmental impact matters, aimed at reducing regulatory burdens, streamlining procedures, a...

On March 27, 2026, several amendments to the Regulations of the Federal Law on the Prevention and Identification of Transactions Involving Funds of Illicit Origin were published in the Federal Official Gazette, with the aim of strengthening Mexico’s...

On March 25, 2026, the House of Representatives approved a reform to the Federal Law of Administrative Litigation Procedure, aimed at modernizing the administration of administrative justice in Mexico. The proposal introduces measures to streamline p...

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...

On March 3, 2026, a decree amending several provisions of Article 123, Section A, of the Political Constitution of the United Mexican States was published in the Federal Official Gazette. The reform establishes a gradual reduction of the maximum work...

On February 24, 2026, Agreement ACDO.AS2.HCT.270126/8.P.DIR and its Sole Annex, issued by the Technical Council of the Mexican Social Security Institute, were published in the Federal Official Gazette, updating and simplifying various procedures hand...