On April 9, 2026, an amendment to Article 141 of the Mexican Federal Tax Code (“CFF”) was published, restoring the traditional framework for securing tax credits after changes introduced earlier this year.
Background
Prior to January 1, 2026, taxpayers in Mexico were allowed to secure tax credits using any of the mechanisms provided under Article 141 of the CFF, including cash deposits, letters of credit, surety bonds, among others, without being required to follow a specific order of preference.
However, effective January 1, 2026, the rules were modified to impose a mandatory sequence. Taxpayers were first required to provide a cash deposit up to the limit of their economic capacity, and only afterward could they resort to alternative forms of security, such as letters of credit, pledges, or surety bonds.
The amendment drew significant criticism because, in practice, it forced many taxpayers to immobilize financial resources in order to secure disputed tax credits, even while being challenged before the Mexican tax authorities.
Recent Changes
The reform published on April 9, 2026 reverses this approach and reinstates the flexibility that previously existed under the Mexican tax system. Taxpayers may now freely choose the method used to secure the tax interest, without following a mandatory order of preference. Available options include:
- Cash deposit
- Pledge
- Surety bond
- Joint liability assumed by a third party
- Administrative attachment of assets
In addition, taxpayers are no longer required to demonstrate a certain level of economic capacity in order to choose a particular form of security.
The decree’s Second Transitory Article also establishes that these changes will have retroactive effect. As a result, taxpayers may modify the form of security used in proceedings initiated on or after January 1, 2026.
Conclusions
This reform restores greater flexibility for taxpayers in Mexico and facilitates the management of disputed tax credits by allowing taxpayers to select the most appropriate form of security based on the circumstances of each case.
At CCN, we remain available to discuss how this reform may impact your tax controversy, audit, or defense strategies in Mexico.