started · updated
Mexico approves major ISR tax and Customs Law reforms
The Mexican legislature has advanced significant fiscal reforms as part of the 2027 Economic Package. The Chamber of Deputies approved modifications to the Income Tax Law (ISR) aimed at combating tax evasion and simplifying compliance. Key changes include increasing the annual income threshold for the Simplified Confidence Regime (Resico) from 3.5 million to 5 million pesos for individuals and from 35 million to 50 million pesos for legal entities. Additionally, the income limit for small producers in agriculture, livestock, and fishing will rise from 900,000 to 1 million pesos.
To strengthen state revenue, the reform introduces stricter deduction limits for large companies and reduces the limit for deducting net interest from 30 percent to 20 percent. New withholding rates will also be applied to digital platforms, including e-commerce and ride-sharing services.
Simultaneously, the Senate approved reforms to the Customs Law to combat 'fiscal huachicol' and merchandise subvaluation. The new measures empower authorities to impose fines between 50% and 100% of the commercial value for inaccurate declarations involving hydrocarbons and petroleum products. The reform also eliminates the previous 50% value difference threshold required to initiate precautionary seizures, allowing for broader enforcement against undervalued imports.
Entities
Carol Antonio Altamirano · Chamber of Deputies · Claudia Sheinbaum · Claudia Sheinbaum Pardo · Finance and Public Credit Commission · Mexico · Morena · National Customs Agency of Mexico · Pemex · Senate of the Republic · Simplified Confidence Regime
Claims
What the coverage asserts, and how many sources carry each claim.
- [● 10 SOURCES] The income threshold for the Simplified Confidence Regime (Resico) will increase from 3.5 to 5 million pesos annually for professionals and small businesses. 889noticias.mx · lineapolitica.com · ajuaa.com · www.elbuentono.com.mx · laverdad.com.mx · +3 more
- [● 10 SOURCES] The Finance and Public Credit Commission approved modifications to the Income Tax Law (ISR). 889noticias.mx · lineapolitica.com · ajuaa.com · www.elbuentono.com.mx · laverdad.com.mx · +3 more
- [● 4 SOURCES] Tax losses from previous years can only be applied up to 50 percent of each year's profit, though the timeframe to use them increases from 10 to 20 years. ajuaa.com · laverdad.com.mx
- [● 10 SOURCES] The threshold for legal entities will increase from 35 million to 50 million pesos. 889noticias.mx · lineapolitica.com · ajuaa.com · www.elbuentono.com.mx · laverdad.com.mx · +3 more
- [● 4 SOURCES] For legal entities with annual income exceeding 50 million pesos, deductions are limited to 96.67 percent if deductions equal or exceed income, or 99 percent if they are lower. ajuaa.com · laverdad.com.mx
- [● 2 SOURCES] The expansion of Resico benefits could disincentivize medium and small entrepreneurs by capping deductibility and taxing total income rather than profits. 889noticias.mx · jornadabc.com.mx
- [● 7 SOURCES] The annual income limit for small producers in livestock, agriculture, and fishing will increase from 900,000 to 1 million pesos. 889noticias.mx · lineapolitica.com · ajuaa.com · www.elbuentono.com.mx · laverdad.com.mx · +1 more
- [● 5 SOURCES] The limit for deducting net interest against adjusted fiscal profit will decrease from 30 to 20 percent. ajuaa.com · www.elbuentono.com.mx · laverdad.com.mx
- [● 7 SOURCES] The Senate approved reforms to the Customs Law to combat 'fiscal huachicol' and subvaluation. tiempodigital.mx · ncscampeche.com · oncenoticias.digital · lajornadasanluis.com.mx · www.diarioimagen.net · +1 more