Regulatory Alerts2026-07-17 | DOF 5793859Added · Updated
Annexes 3, 9, 14, 15, 21, 22 and 29 of the First Resolution of Modifications to the General Fiscal Resolution for 2026, published on July 9, 2026
This resolution modifies Annex 3 of the General Fiscal Resolution for 2026 to establish that payments made to workers, partners, or shareholders through third parties or associations for incentives, bonuses, commissions, or NOM-035 compliance are taxable income subject to ISR withholding and are not deductible expenses or VAT-creditable. It also publishes the updated table of factors for the deduction update option under Article 121 of the Income Tax Law for individuals disposing of real estate, and provides a list of authorized donees for deductible donations, including new authorizations and updates.
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