On January 16, 2026, an amendment to the Civil Code for the State of Nuevo León was published, pursuant to which new provisions were added to regulate real estate practices related to “pre-sale” offers, a mechanism widely used in the
Mexico’s Tax Administration Service (“SAT”) recently published Notice 01/2026, announcing a series of “best practices” that, at least on their face, seek to provide greater transparency, legal certainty, and uniformity in tax audit procedures throughout Mexico during 2026.
Among the
Overview
Mexico’s Federal Revenue Law for fiscal year 2026 (the “Law”) once again incorporates a capital repatriation incentive, offering preferential tax treatment for the return of funds held abroad. While this represents a meaningful opportunity, experience from prior years shows
On December 12, 2025, the Office of the President of Mexico published in the Official Journal of the Federation a Decree amending Article 76 Bis of the Mexican Federal Consumer Protection Law, which adds Sections VIII and IX regarding the
On December 27, 2025, the General Rules of Foreign Trade for 2026 (RGCE 2026) were published in the Federal Official Gazette (DOF), together with their corresponding annexes. These new provisions come into force on January 1, 2026, and will remain
On December 10, 2025, the Mexican Senate approved the “Decree Amending Various Tariff Lines of the Mexican General Import and Export Tax Law” (hereinafter, the “Reform”), which had previously been proposed and approved by the Mexican House of Representatives. The
The year 2025 ends with high levels in Mexico’s political temperature. Among other developments, three stand out: (i) a march attributed to Generation Z, young people supposedly dissatisfied with the government of President Claudia Sheinbaum; (ii) the resignation of the
Economic data reveal an unprecedented situation that underscores the significance of the current Mexico–United States relationship. Just months ahead of the scheduled review of the USMCA, the United States is exporting more to Mexico than to Canada for the first
On December 11, 2025, the Mexican General Water Law (“LGA”) and amendments to the Mexican National Waters Law (“LAN”) were published in the Official Journal of the Federation.
The LGA is the regulatory law of Article 4, eighth paragraph, of
In Mexico, the minimum wage serves as the economic benchmark that every individual performing personal, subordinated work must receive on a daily basis in order to satisfy their essential needs and those of their family, material, social, and cultural, as