Agreement Modifying the General Rules for the Application of the Fiscal Incentive for High-Performance Sport — SHCP — MX

DOF: 12/02/2026

AGREEMENT modifying the General Rules for the application of the Fiscal Incentive for High-Performance Sport

Interinstitutional Committee 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, based on what is provided in Article 203, fourth paragraph, fraction IV of the Income Tax Law, has deemed it appropriate to issue the following:

AGREEMENT MODIFYING THE GENERAL RULES FOR THE

Application of the Fiscal Incentive for

High-Performance Sport

UNIQUE. Rules 11, 16, 20, second paragraph, 25, and 37, subsection h); Rules 29, to subsection b), sub-subsections iv and v, 32, with a fourth paragraph, 32 Bis, and 37, with subsections i) and j); and Rule 27, second paragraph, of the General Rules for the application of the Fiscal Incentive for High-Performance Sport, are REFORMED, ADDED, and REPEALED, to read as follows:

I. Definitions

II. Of the Committee

to 10. ...

III. Of the procedure for the application of the fiscal incentive

The Committee will agree and authorize, in a session held during the month of November of each fiscal year, the procedure calendar for the granting of the fiscal incentive. The calendar must be published on the next business day following the session on the Internet pages of the COM, CONADE, SAT, and SHCP. This calendar will establish the dates of the procedure for the granting of the fiscal incentive considering the following:

a) The Period for sending and receiving applications by contributing taxpayers, together with the executing companies of the PII or PAR, interested in the application of the fiscal incentive.

b) The holding of the Ordinary Session of the Committee, for the approval of the List of Authorized Projects.

c) The publication of the List of Authorized Projects.

Contributing taxpayers, together with the executing companies of the PII or PAR interested in obtaining the authorization to apply the fiscal incentive referred to in these Rules, must log in to the Online System and fill out the application form, providing their information and that of the PII or PAR. Additionally, they must attach, in the corresponding section, the digitized documents foreseen in these Rules, in the general requirements, as well as in the Operational Guidelines issued for this purpose by CONADE, which will be published on the Internet pages of CONADE, COM, SAT, and SHCP.

...

Contributing taxpayers and the executing companies of the PII or PAR, in filling out their application, in addition to what is stated above, must comply with the following:

I. Indicate their Federal Taxpayer Registry key.

II. Be up to date in the fulfillment of their tax obligations in terms of Article 32-D of the Federal Tax Code.

III. Not be in the situations referred to in Articles 69-B, fourth and eighth paragraphs, and 69-B Bis, ninth paragraph of the Federal Tax Code.

IV. Not have incurred in previous fiscal years in any of the grounds for revocation provided in these Rules.

V. Not have filed a defense mechanism or any other administrative or jurisdictional procedure, promoted against a resolution of the Committee, except if they withdraw from them before submitting the application.

VI. In the case of having authorization for the installment payment of omitted contributions and their accessories, interested taxpayers will declare under oath that they have not incurred in the grounds for revocation referred to in Article 66-A, fraction IV of the Federal Tax Code, during the fiscal year immediately preceding that in which the fiscal incentive is intended to be applied.

VII. Not be linked to a criminal procedure in the tax field nor have been convicted by a final judgment for the commission of any tax-related crime.

VIII. Have not been issued and notified the resolution referred to in Article 49 Bis, fraction VIII, subsection b) of the Federal Tax Code.

...

Only one application per PII or PAR must be entered into the Online System. In the event that more than one application is entered into the Online System for the same project or program, such applications will be considered not presented. Contributing taxpayers and the executing companies of the PII or PAR, at the time of submitting the application, must not have authorized projects pending completion, in terms of these Rules.

...

For the purposes of what is provided in Article 203, first paragraph of the Income Tax Law, the Committee, no later than within ten business days following the closure of the period indicated in subsection a) of Rule 11 through the Technical Secretariat, will request from the SAT representative before the Committee, the information and documentation of the income tax declared by contributing taxpayers, in the annual declarations corresponding to the fiscal year immediately preceding their application; as well as the information regarding the fulfillment of the tax obligations of the contributing taxpayers and of the executing companies of the PII or PAR registered in the Online System. The SAT will have fifteen business days, counted from the date of receipt of the request by the Technical Secretariat, to send the corresponding information to the Committee.

...

The Committee may authorize the fiscal incentive for the development of a PII in the fiscal year in which it is requested or, if applicable, for more than one fiscal year when, due to the magnitude or nature of the project, this is required. In these cases, contributing taxpayers and companies must present an annual report to the Committee for each year the PII lasts, in order to maintain the authorization granted.

...

Contributing taxpayers together with the executing companies of the PII or PAR may withdraw their application for the fiscal incentive until before the list referred to in subsection c) of this Rule is published.

12. to 15. ...

16. CONADE, considering the technical evaluation issued by the CE, will determine the technical viability of the PII and PAR presented by contributing taxpayers together with the executing companies of said projects and programs, within thirty business days following the date of closure of the application reception period, sending said determinations to the Technical Secretariat.

If during the procedure for granting the fiscal incentive, the Committee, based on the technical and/or fiscal evaluation, determines to make adjustments to the amount requested for the realization of the project or program, which can only be authorized when the adjustment to the total requested amount is less than 50% of the total cost of the project or program.

The evaluators who make up the CE must adhere to the Operational Guidelines and any other provision that regulates the CE.

Once the Online System is closed, applicants for the incentive cannot send or upload additional information about the investment program or project.

IV. Of the PII or PAR that require an amount greater than twenty million pesos

18. to 19. ...

20. ...

The application for the authorization of projects referred to in this section, will be presented within the period indicated in subsection a) of Rule 11 of these Rules.

to 22. ...

V. Of the authorization to apply the fiscal incentive

23. to 24. ...

25. The authorization for the application of the fiscal incentive must be issued by the Committee no later than June 30 of each fiscal year. The Committee, through the Technical Secretariat, will notify the corresponding contributing taxpayers or executing companies, through the Online System, the authorization issued by the Committee within a period that will not exceed fifteen business days counted from the publication referred to in Rule 11, subsection c). The Committee, within a period that will not exceed five business days following the celebration of the session referred to in Rule 11, subsection b), will process the publication on the Internet pages of COM, CONADE, SAT, and SHCP, of the authorized PII or PAR, the contributing taxpayers, and the amounts of the fiscal incentive granted. The PII or PAR that are not published on the aforementioned Internet pages will be understood as not authorized for the application of the fiscal incentive.

The companies responsible for the investment project, within fifteen business days following the publication referred to in the previous paragraph, must inform the Committee of the bank account data that will be used exclusively for the deposit and exercise of the resources obtained from the fiscal incentive authorized to carry out the investment project in question.

VI. Of the obligations of contributing taxpayers and executing companies

...

a) ...

b) ...

iv. Semi-annual report by the Professional according to the applicable regulation in construction matters referred to in Rule 32 Bis, in which they must inform the progress of the work and financial status of the project.

v. Completion report by the Professional according to the applicable regulation in construction matters referred to in Rule 32 Bis.

c) ...

i. to iv. ...

30. to 31. ...

32. ...

...

Contributing taxpayers and the executing company of the PII, in terms of the Operational Guidelines for the Projects and Programs of the Fiscal Incentive for High-Performance Sport, must consider within the budget, the expenses related to the operation and maintenance of the infrastructure or sports facilities for a minimum period of 3 years following the conclusion of the project or delivery of the infrastructure.

32 Bis. The EPII requesting the application of the fiscal incentive must have, from the start of the PII, a professional with experience and certified knowledge, in accordance with the current provisions in construction matters applicable in the federal entity where the project is executed, who will be in charge of specialized technical supervision of the work. This professional will be responsible for verifying that the PII complies with applicable regulations, technical standards, and has the necessary licenses, permits, or authorizations, as well as for verifying that the application of the fiscal incentive resources is consistent with the development of the project, and must keep from the start until its conclusion a Work Log, which must be presented to the Committee together with the reports referred to in Rule 29, subsection b), sub-subsections iv and v.

In the case where the PII is developed in a federal entity or municipality whose applicable regulation does not require the professional referred to in the previous paragraph, the EPII must appoint a certified construction professional in any other federal entity in the country.

The professional referred to in this rule cannot be a related party to the projects to be evaluated.

The payment of the fees of the professional referred to in the previous paragraph will be considered as an administrative expense, in terms of the Operational Guidelines for the projects and programs of the Fiscal Incentive for High-Performance Sport.

to 36. ...

VII. Of the grounds and of the procedure for revocation of the authorization for the application of the fiscal incentive

a) to g) ...

h) The PII or PAR do not have the annual report referred to in the fifteenth paragraph of Rule 11 or are not up to date with their tax obligations in terms of Rule 27.

i) The contributing taxpayer who has not made the transfer for the total amount of the resources for which they were authorized to apply the fiscal incentive to the executing company of the PII or PAR, in accordance with the deadline indicated in Rule 29.

j) Failure to comply with what is provided in any of the rules.

...

to 39. ...

TRANSITORY PROVISIONS

First. This Agreement will enter into force the day following its publication in the Official Gazette of the Federation.

Second. For the purposes of what is provided in Rule 11 of this Agreement, the calendar for the granting of the Fiscal Incentive for High-Performance Sport, during the 2026 fiscal year, will be as follows:

ACTIVITY

DEADLINE DATE

Period for sending and receiving applications by the ERPI.

From March 01 to March 31

Ordinary Session of the Committee, for the approval of the List of Authorized Projects.

June 04

Publication of the List of Authorized Projects.

June 11

Respectfully,

Mexico City, January 30, 2026.- The Substitute Representative of the Secretariat of Finance and Public Credit, Víctor Hugo Núñez Martínez .- Signature.- The Titular Representative of the Tax Administration Service, María Leticia Bernal Velázquez .- Signature.- The Substitute Representative of the National Commission of Physical Culture and Sport, Ricardo Carlos Alberto Báez Olvera .- Signature.- The Substitute Representative of the Mexican Olympic Committee, Vladimir Lenin Vidals Navarrete .- Signature.

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