On December 28, 2025, the Miscellaneous Tax Resolution for 2026 was published in the Official Gazette of the Federation, together with its Annexes 1, 4, 5, 6, 8, 15, and 25. Key developments include new provisions applicable to the Simplified Trust Regime (RESICO), changes to the tax mailbox system and the requirements to obtain a positive tax compliance opinion, as well as restrictions on the automatic refund of income tax balances in favor.
The Resolution also sets forth rules for informative returns of digital platforms, administrative facilities, tax regularization programs, and various tax incentives, including those related to the “Plan Mexico” strategy and the Economic Development Poles for Welfare, as well as a special tax regime applicable to the 2026 FIFA World Cup.
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