Regulatory Alerts2026-02-12 | DOF 5779937Added
Agreement Modifying the General Rules for the Application of the Fiscal Incentive for High-Performance Sport
The Interinstitutional Committee for the Application of the Fiscal Incentive for High-Performance Sport amends Rules 11, 16, 20, 25, and 37, adds Rules 29, 32, and 32 Bis, and repeals Rule 27 of the General Rules for the Fiscal Incentive for High-Performance Sport. The modifications establish that tax contributors and executing companies must appoint a certified construction professional to supervise projects exceeding twenty million pesos and maintain a work log, while also mandating that budgets include operation and maintenance expenses for a minimum of three years post-completion. The agreement sets the 2026 fiscal calendar with a submission period from March 1 to 31, an ordinary committee session on June 4, and the publication of the authorized projects list on June 11.
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