The Executive submitted the 2027 Economic Package with changes to the Revenue Law and the Income Tax Law: limits on deductions and tax losses, capital repatriation at 7.5% and an optional RESICO. Preliminary analysis by Baker Tilly Mexico.

Tax fine collection grew more than 100% and refunds fell 12%. José Luis Elizondo, Legal Associate at Baker Tilly, explains how tax domicile, digital seals, and materiality now define the new risk map, and why documenting in real time is the best defense.

The SAT and ANAM extended the entry into force of the Electronic Value Declaration (MVE) to September 30, 2026, along with administrative simplification measures for the transition. Learn about the changes and our recommendations for your foreign trade operations.