2027 Economic Package Bill

On September 8, 2026, the SHCP submitted the 2027 Economic Package Bill, which proposes amendments to various tax provisions without introducing new taxes or increasing general tax rates.

Key measures include changes to the Simplified Trust Regime (RESICO), new control mechanisms for deductions and tax losses, a reduction in the limit for the deduction of net interest, the elimination of the Optional Regime for Corporate Groups, clarifications regarding CUCA and CUFIN, and tax incentives for capital repatriation and the sale of shares.

As the 2027 Economic Package is still a bill, its provisions may be modified during the legislative process.

Consult the full content of the Legal Briefing here.