The Foreign Investment in Real Property Tax Act (FIRPTA) was enacted in 1980 to make sure foreign persons pay U.S. income tax when they sell or otherwise dispose of U.S. real property interests. Without it, many foreign sellers would not
Mexico has approved the General Operating Guidelines for the VELAGRO Platform for Obtaining Agricultural Export Labor Certificates, which was published in Mexico’s Official Journal of the Federation on September 15, 2026.
Created for the purpose of facilitating the import and
While businesses often focus their compliance efforts on major legislative reforms, a recent decree issued by Mexico’s Department of Labor and Social Welfare (“STPS”) has introduced significant changes to the day-to-day administrative burden faced by employers. Through this new decree,
On September 8, 2026, Mexico’s Department of Energy (“SENER”) published in the Official Journal of the Federation a resolution amending the Guidelines for the voluntary and expedited migration from self-supply and cogeneration of electricity to the provisions set forth in
On September 8, 2026, Mexico’s Federal Executive submitted the 2027 Economic Package to the Mexican Chamber of Deputies. The proposal includes amendments to the Federal Revenue Law for Fiscal Year 2027 (“2027 Revenue Law”), the Federal Tax Code (“FTC”), the
On May 8, 2026, the Mexican Department of Energy (“SENER”) published in the Official Journal of the Federation (“DOF”) the Guidelines for the Implementation of the Self-Consumption Single Window (the “VUA”), establishing an interinstitutional platform intended to consolidate various procedures
Six months have passed since the constitutional reform on the reduction of the workweek in Mexico entered into force (the “Reform”), and four months since the corresponding amendments to the Mexican Federal Labor Law were enacted. This stage provides an
Mexican politics is full of paradoxes. Morena dominates the country politically, but that strength needs to be confronted by the opposition if democracy is to deliver its best results. A party as dominant as Morena can eliminate the alternatives that
Context
Companies operating under Mexico’s Certified Companies Scheme, IVA and IEPS modality (“CIVA”) that did not file the notice required under Rule 7.2.1, Section X, of Mexico’s current General Rules for Foreign Trade, covering all tariff classifications for goods they
The amendments to the Traffic Regulations for Federal Jurisdiction Highways and Bridges, published in the Official Gazette of the Federation (DOF) on June 9 and August 13, 2026, introduce significant changes for federal motor carriers and private transportation in Mexico:
