Rule · SHCP · 17 Jul 2026 · DOF 5793859

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.

MexicoSecretaria de Hacienda y Credito Publico

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First Resolution of Modificationsto the General Fiscal Resolution …2026 · SHCPFirst Resolution of Modifications to the General Fiscal Resolution for 2026 (2026-07-09)FISCAL MISCELLANEOUS RESOLUTIONFOR 2022Not in RegAlertFISCAL MISCELLANEOUS RESOLUTION FOR 2022 — Not in RegAlertAnnexes 3, 9, 14, 15, 21, 22and 29 of the First Resolutio…2026-07-17 · this documentAnnexes 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 (2026-07-17)
amendssupersedesissued underrefers todashed card: not in RegAlert (or proposed)arrows run from the older text to the one that changes it
The links and the sentences they come from (2)
Amends
  • “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”

  • FISCAL MISCELLANEOUS RESOLUTION FOR 2022Not in RegAlert

    “THIRTEENTH MODIFICATION TO ANNEX 15 OF THE FISCAL MISCELLANEOUS RESOLUTION FOR 2022”

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