Regulatory Alerts2026-07-09 | DOF 5793101Added · Updated
First Resolution of Modifications to the General Fiscal Resolution for 2026
The Tax Administration Service amends the General Fiscal Resolution for 2026 by modifying the Glossary, adding new rules, and repealing rule 2.12.4. Key changes include restricting CFDI issuance for taxpayers under Article 17-H of the Tax Code, establishing verification thresholds for bank deposits based on UDIS, and detailing procedures for hydrocarbon invoicing and payroll receipts for seniors and persons with disabilities. The resolution also introduces a facility allowing financial institutions to withhold no income tax on interest paid to investment funds, subject to strict reporting and consent requirements.
DOF: 09/07/2026
First Resolution of Modifications to the General Fiscal Resolution for 2026
A seal bearing the National Coat of Arms, which reads: United Mexican States.- Treasury.- Ministry of Finance and Public Credit.- Tax Administration Service.
FIRST RESOLUTION OF MODIFICATIONS TO THE GENERAL FISCAL RESOLUTION FOR 2026 AND ANNEXES 1, 2, 3, 9, 14, 15, 21, 22 AND 29
The Tax Administration Service, based on Articles 16 and 31 of the Organic Law of the Federal Public Administration; 33, fraction I, subsection g) of the Federal Tax Code; 14, fraction III of the Tax Administration Service Law and 8 of the Internal Regulations of the Tax Administration Service, resolves:
FIRST.
The Glossary, fraction II, item 58, as well as rules 2.1.6., first paragraph; 2.4.1., third paragraph, fraction I, subsection a); 2.7.1.48., first paragraph; 2.7.3.1., third paragraph; 2.7.3.2., third paragraph; 2.7.3.3., third paragraph; 2.7.3.4., third paragraph; 2.7.3.5., fourth paragraph; 2.7.3.7., sixth paragraph; 2.7.3.8., third paragraph; 2.7.3.9., third paragraph; 2.7.4.1., sixth paragraph; 2.7.5.8.; 2.10.10., second paragraph; 2.11.3., first paragraph, fraction II, second paragraph, and second and third paragraphs of the rule; 2.14.3., second paragraph; 2.14.9., fractions III and IV, second paragraph; 2.14.11., first paragraph; 3.15.14.; 3.16.11.; 5.2.7., first paragraph; 5.2.8., second paragraph; 5.2.48., first paragraph; 9.4.6., fractions I, first paragraph and II; 10.16., first paragraph, fraction VI; 11.7.1., section A, fractions II, first paragraph and III, subsection g), item 3; 11.9.13., first paragraph; 12.1.2.; 12.1.9.; 12.1.11.; rules 3.5.23.; 9.1.23.; 9.1.24.; 11.7.3.; as well as Chapter 11.18. comprising rules 11.18.1. to 11.18.3. are added, and rule 2.12.4. of the General Fiscal Resolution for 2026 is repealed, to read as follows:
" Glossary
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I.
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II.
ACRONYMS:
- to 57.
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RFA. Resolution of administrative facilities for taxpayers in the sectors indicated therein for 2026.
- to 72.
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Ineligible days
2.1.6.
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I.
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II.
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III.
The first general vacation period of 2026, comprises from July 20 to 31 of 2026.
IV.
State and municipal authorities acting as coordinated in fiscal matters under Articles 13 and 14 of the LCF, may consider the days ineligible indicated in this rule, provided they make them known as such in their official body or means of dissemination, in accordance with the legal provisions and administrative regulations that govern them.
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CFF 12, 13, LA 18, LCF 13, 14 Verification of the key in the RFC of account holders or partners of financial entities and SOCAP
2.4.1.
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I.
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a)
No verification will be made of deposit accounts in which, the sum of the credits during a calendar month does not exceed the equivalent in national currency to 3,000 UDIS. Nor will deposit accounts be verified in which, the sum of the credits in the aforementioned period, does not exceed the equivalent in national currency to 15,000 UDIS, of which only the equivalent in national currency to 3,000 UDIS correspond to the receipt of resources in cash for credit to account, provided that they are exclusively accounts opened by natural persons of Mexican nationality with residence in national territory.
The foregoing shall also apply to accounts that may receive the deposit of the amount of microcredits up to the equivalent in national currency to 10,000 UDIS, provided that the level usual transactional of said accounts does not exceed the limits mentioned above.
b) to g)
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II. to IV.
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CFF 15-C, 27, 32-B, LISR 7, 151 Fiscal receipts for sale or services related to hydrocarbons and petroleum products
2.7.1.48.
For the purposes of Articles 29 and 29-A of the CFF, taxpayers who sell gasoline and diesel referred to in rule 2.6.1.1., fraction II, must incorporate in the CFDI to be issued, the " Complement Concept for the billing of Hydrocarbons and Petroleum Products " , which the SAT publishes on its Portal.
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CFF 29, 29-A, RMF 2.6.1.1., 2.7.7.1.1. Verification of expenditures in the purchase of products from the primary sector
2.7.3.1.
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Taxpayers who fall into the cases indicated in the previous paragraph, as well as those who update the assumptions established in Article 17-H, fractions XI, XII and XIII of the CFF, their issuance of CFDI will be restricted in accordance with the procedure established in rule 2.2.4., considering that the CSD is rendered ineffective and they cannot request a new CSD, nor exercise any other option for the issuance of CFDI established through general rules, until the irregularities detected are remedied.
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CFF 17-H, 17-H Bis, 29, 29-A, RMF 2.2.4., 2.2.8., 2.2.15., 2.7.2.14., 2.7.3.10., 2.7.4.2., 2.7.4.4. Verification of expenditures and withholdings in the granting of the use or enjoyment temporary of real estate
2.7.3.2.
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Taxpayers who fall into the cases indicated in the previous paragraph, as well as those who update the assumptions established in Article 17-H, fractions XI, XII and XIII of the CFF, their issuance of CFDI will be restricted in accordance with the procedure established in rule 2.2.4., considering that the CSD is rendered ineffective and they cannot request a new one, nor exercise any other option for the issuance of CFDI established through general rules, until the irregularities detected are remedied.
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CFF 17-H, 17-H Bis, 29, 29-A, RMF 2.2.4., 2.2.8., 2.2.15., 2.7.2.14., 2.7.3.10. Verification of expenditures in the purchase of products from the mining sector
2.7.3.3.
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Taxpayers who fall into the cases indicated in the previous paragraph, as well as those who update the assumptions established in Article 17-H, fractions XI, XII and XIII of the CFF, their issuance of CFDI will be restricted in accordance with the procedure established in rule 2.2.4., considering that the CSD is rendered ineffective and they cannot request a new one, nor exercise any other option for the issuance of CFDI established through general rules, until the irregularities detected are remedied.
CFF 17-H, 17-H Bis, 29, 29-A, RMF 2.2.4., 2.2.8., 2.2.15., 2.7.2.14., 2.7.3.10. Verification of expenditures in the purchase of used vehicles
2.7.3.4.
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Taxpayers who fall into the cases indicated in the previous paragraph, as well as those who update the assumptions established in Article 17-H, fractions XI, XII and XIII of the CFF, their issuance of CFDI will be restricted in accordance with the procedure established in rule 2.2.4., considering that the CSD is rendered ineffective, and they cannot request a new one, nor exercise any other option for the issuance of CFDI established through general rules, until the irregularities detected are remedied.
CFF 17-H, 17-H Bis, 29, 29-A, RMF 2.2.4., 2.2.8., 2.2.15., 2.7.2.14., 2.7.3.10. Facilities for natural persons who dedicate themselves exclusively to the activity collection of waste and materials intended for the recycling industry
2.7.3.5.
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Taxpayers who fall into the cases indicated in the previous paragraph, as well as those who update the assumptions established in Article 17-H, fractions XI, XII and XIII of the CFF, their issuance of CFDI will be restricted in accordance with the procedure established in rule 2.2.4., considering that the CSD is rendered ineffective, and they cannot request a new one, nor exercise any other option for the issuance of CFDI established through general rules, until the irregularities detected are remedied.
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CFF 17-H, 17-H Bis, 29, 29-A, LIVA 1o.-A, Decree 09/12/13 Second Transitory, RMF 2.2.4., 2.2.8., 2.2.15., 2.7.2.14., 2.7.3.10., 4.1.2. Verification of expenditures for the payment of easements of passage
2.7.3.7.
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Taxpayers who fall into the cases indicated in the previous paragraph, as well as those who update the assumptions established in Article 17-H, fractions XI, XII and XIII of the CFF, their issuance of CFDI will be restricted in accordance with the procedure established in rule 2.2.4., considering that the CSD is rendered ineffective, and they cannot request a new one, nor exercise any other option for the issuance of CFDI established through general rules, until the irregularities detected are remedied.
CFF 17-H, 17-H Bis, 29, 29-A, RMF 2.2.4., 2.2.8., 2.2.15., 2.7.2.14., 2.7.3.10. Verification of expenditures in the purchase of works of plastic arts and antiquities
2.7.3.8.
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Taxpayers who fall into the cases indicated in the previous paragraph, as well as those who update the assumptions established in Article 17-H, fractions XI, XII and XIII of the CFF, their issuance of CFDI will be restricted in accordance with the procedure established in rule 2.2.4., considering that the CSD is rendered ineffective, and they cannot request a new one, nor exercise any other option for the issuance of CFDI established through general rules, until the irregularities detected are remedied.
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CFF 17-H, 17-H Bis, 29, 29-A, Decree DOF 31/10/94 Tenth, RMF 2.2.4., 2.2.8., 2.2.15., 2.7.2.14., 2.7.3.10. Verification of expenditures, withholdings and payment in the alienation of handicrafts
2.7.3.9.
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Taxpayers who fall into the cases indicated in the previous paragraph, as well as those who update the assumptions established in Article 17-H, fractions XI, XII and XIII of the CFF, their issuance of CFDI will be restricted in accordance with the procedure established in rule 2.2.4., considering that the CSD is rendered ineffective, and they cannot request a new one, nor exercise any other option for the issuance of CFDI established through general rules, until the irregularities detected are remedied.
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CFF 17-H, 17-H Bis, 29, 29-A, LIVA 1o.-A, Decree DOF 18/11/2015 Seventh Transitory, RMF 2.2.4., 2.2.7., 2.2.8., 2.2.15., 2.7.2.14., 2.7.3.10. Facility for taxpayer natural persons producing from the primary sector to generate and issue CFDI through a PCGCFDISP
2.7.4.1.
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Taxpayers who fall into the cases indicated in the previous paragraph, as well as those who update the assumptions established in Article 17-H, fractions XI, XII and XIII of the CFF, their issuance of CFDI will be restricted in accordance with the procedure established in rule 2.2.4., considering that the CSD is rendered ineffective, and they cannot request a new one, nor exercise any other option for the issuance of CFDI established through general rules, until the irregularities detected are remedied.
CFF 17-H, 17-H Bis, 29, LISR 113-E, RMF 2.2.4., 2.2.8., 2.2.15., 2.4.12., 2.7.2.5., 2.7.2.14. CFDI for payroll concept that employers who hire seniors or persons with disabilities must issue
2.7.5.8.
For the purposes of Article 186 of the ISR Law, taxpayers who wish to apply the fiscal incentive for the hiring of persons over 65 years of age or persons who suffer from disability, in addition to the requirements referred to in the cited article, must issue the CFDI of type payroll in accordance with the " Guide for filling out the receipt of the payment receipt for payroll and its complement " published on the SAT Portal, in which they must state in the field " Concept " of the node " Percepcion " the legend " Payment of payroll - Senior citizen " or " Payment of payroll - Certified disability " , as appropriate, for each type of perception according to the type of incentive that applies.
LISR 186 Registration in the system of public accountants and societies or associations registered to audit financial statements, alienation of shares, or of any other opinion that has fiscal repercussions
2.10.10.
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The documentation that must be sent electronically is that referred to in Article 52, fractions IV, V, VI and VII of the CFF Regulations, as well as the Certificate of Professional Status, issued by the Ministry of Public Education that allows to validate officially the studies, the professional license and the certificate that accredits compliance with the Continuing Education or Academic Update Standard issued by their professional college or association of public accountants that has recognition before the Ministry of Public Education, or by the state educational authority, the previous documentation will be sent electronically according to the following specifications:
I. to III.
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CFF 32-D, 52, RCFF 52, 54 Request to invalidate an authorization for installment payments or withdrawal of the installment payment request, due to the presentation of a supplementary declaration
2.11.3.
For the purposes of Articles 66, first paragraph and 66-A of the CFF, taxpayers who had determined contributions on their behalf in the declaration and have opted to pay them in installments or deferred, and on a later date present a declaration supplementary of the same contribution, period and year modifying the amounts and even determining a balance in favor, may request that the authorization of the payment in installments or deferred be invalidated, or withdraw from the request for installment payments provided that:
I.
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II.
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In this case, they must declare it under oath through the means indicated in the procedure sheet 56/CFF " Request to invalidate an authorization or withdrawal of the request for installment payments, due to presentation of supplementary declaration " , contained in Annex 2, attaching the documentation that accredits the manner in which the contributions were determined manifested in the supplementary declaration.
When the taxpayer does not comply with any of the requirements indicated in the procedure sheet 56/CFF " Request to invalidate an authorization or withdrawal of the request for installment payments, due to presentation of supplementary declaration " , contained in Annex 2, the authority will require the taxpayer to comply with the omitted requirements within a period of five business days following the effective date of its notification. If compliance is not given within the granted period, the taxpayer will be considered to have withdrawn from their request.
Based on their request, the authorization for payment in installments or deferred payment may be invalidated or the request for installment payments will be considered withdrawn. In consequence, taxpayers may, if applicable, process the refund of the amounts paid in excess, due to the authorization of payment in installments or deferred. For this purpose, in the corresponding declaration, they must not mark the boxes corresponding to refund or compensation of said balances in favor.
CFF 66, 66-A, RMF 2.11.1. Formalities for the offering of the fiscal interest guarantee
2.12.4.
Repealed.
Reduction of fines and application of surcharge rate for extension
2.14.3.
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The taxpayer may request the benefits established in Article 70-A of the CFF, for previous or subsequent years, provided that these are modified as a consequence of verification powers for a certain period or year, regardless of whether, in the year or period reviewed, contributions were determined or not on account.
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CFF 18, 19, 70-A, 75, LIF 11, RCFF 74, RMF 2.11.1. Request for installment payments of fines not reduced in accordance with Article 74 of the CFF
2.14.9.
For the purposes of Article 74 of the CFF, taxpayers who request the reduction of fines, may opt to pay in installments either in installments or in deferred form, in their case, the part of the fines not reduced, as well as the contributions, omitted updated and their accessories and/or the benefits and their accessories, provided that such request is made jointly in accordance with the following:
I. and II.
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III.
The taxpayer must pay at least 20% of the total of the contributions omitted updated and their accessories and/or the benefits and their accessories that have been authorized to be paid in installments, within a maximum period of fifteen business days following the notification of the authorization of the reduction of fines in accordance with Article 74 of the CFF with payment in installments.
IV.
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For these purposes, once at least 20% of the total of the updated omitted contributions and their accessories and/or the benefits and their accessories, that have been authorized to be paid in installments, the ADR or, if applicable, the federal entity, will send by the same means indicated in fraction II, the FCF (capture line) of the authorized installments, considering the date of initial payment of the 20% mentioned.
V. to VII.
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CFF 66, 66-A, 74, RCFF 65, RMF 2.14.8. Reduction of fines in accordance with Article 74 of the CFF that result from the application of improper fiscal losses
2.14.11.
For the purposes of rule 2.14.5., fraction IV, the percentage of reduction will be 90% on the amount of the fine, provided that taxpayers pay the total of the omitted contributions, update, accessories and the part of the fine not reduced within the period of fifteen days, either through supplementary declarations or by the FCF (capture line), as appropriate to the type of debt.
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CFF 50, 66, 66-A, 74, RMF 2.14.5., 2.14.8. No withholding for the payment of interest to specialized investment societies of funds for retirement (SIEFORES)
3.5.23.
For the purposes of Article 54, first paragraph of the ISR Law, financial institutions that pay interest to trusts that do not carry out business activities in accordance with rule 3.1.14. and that are issuers of fiduciary bond certificates of investment projects in accordance with the General Provisions Applicable to Issuers of Securities and other Participants in the Securities Market, issued by the CNBV, may not effect the withholding of ISR, with respect to the proportion of capital that corresponds to the legal persons indicated in Article 79, fraction XXI of the ISR Law, provided that prior to the payment of interest, the following is complied with:
I.
That the trustee of the trust that issues fiduciary bond certificates of investment projects inform in writing the financial institution that must pay the interest, its intention to apply the facility indicated in this rule, as well as the percentage of capital to four decimal places, that corresponds to the certificates of the legal persons indicated in Article 79, fraction XXI of the ISR Law. The financial institution must declare in writing that it accepts not to withhold on the interest of the fiduciary bond certificates of investment projects that correspond to the legal persons to which the previous paragraph refers.
II.
Once the response from the financial institution referred to in the second paragraph of the previous fraction is obtained, the trustee must present the notice indicated in procedure sheet 97/ISR " Notice for no withholding to be made to trusts that issue Fiduciary Bond Certificates of Investment Projects " contained in Annex 2, accompanied by the acceptance of the financial institution and the report indicated in the previous fraction. The trustee must have the acknowledgment of response of the procedure, issued by the tax authority and provide it to the financial institution.
III.
That the legal persons indicated in Article 79, fraction XXI of the Law of ISR, are total or partial holders of the certificates, whose capital gives rise to the payment of interest. Likewise, said legal persons must have the ownership of all rights inherent to the certificates with respect to which they are holders.
IV.
The trustee must inform in writing the financial institution, any change in the holding or in the rights inherent to the fiduciary bond certificates of investment projects, that correspond to the certificates of the holders to which fraction III of this rule refers, and present the notice referred to in fraction II of this rule, with said modifications, prior to the date on which interest must be paid.
V.
The trustee will keep a special register of the holding of the fiduciary bond certificates of investment projects and will conserve the information and documentation regarding the application of this rule, in accordance with what is established in Article 28 of the CFF and 33 of its Regulations.
In the event that, after the payment of interest to the trust the certificates or the rights inherent to them, are alienated or ceded under any legal figure, or the interest is distributed to persons other than the holders indicated in fraction III of this rule, resulting from the fact that the trustee failed to comply totally or partially with the requirements and conditions to apply the present facility, without having effected the withholding referred to in Article 54 of the ISR Law, the trustee will be obliged to pay the withholding that the financial institution should have made that paid the interest, in the proportion of the capital that corresponded to said certificates at the time of the payment of interest, through the declaration " ISR Withholdings for Interest " no later than the 17th day of the month immediately following, to that in which it has knowledge that the certificates or the rights inherent to them, were alienated or ceded, to a person other than those mentioned in fraction III of this rule or that in which the corresponding distribution is made, whichever occurs first, must consider the payment of the update, surcharges and the other accessories that correspond.
For the purposes of the previous paragraph, the trustee must issue the CFDI of withholdings to which it refers Article 54, first paragraph of the ISR Law, for each beneficiary to whom it has made the withholding.
In the event that the trustee does not have the elements, information and powers sufficient to know the amount and proportion of the capital corresponding to the certificates that generated the interest or the quality of the holders referred to in fraction III of this rule or, fails to comply totally or partially with what is established in the previous fractions, as well as, with the requirements indicated in procedure sheet 97/ISR
Notice so that withholding is not carried out on trusts that issue Fiduciary Certificates of Investment Projects in Securities, the facility indicated in this rule will not apply.
The provisions of this rule do not exempt the financial institution paying the interest from the other obligations established in tax provisions that arise from said payment.
CFF 28, LISR 54, 55, 79, RCFF 33, RMF 3.1.14., 3.5.3.
Procedures presented to release the obligation to pay expenditures with electronic transfers, named checks, cards or electronic wallets
3.15.14.
For the purposes of articles 27, fraction III, third paragraph and 147, fraction IV, third paragraph of the Income Tax Law, as well as 42 and 242 of its Regulations, individuals or legal entities that make expenditures in populations or rural zones without financial services, which are not included in the list published on the SAT Portal, must request the corresponding authorization to be released from the obligation to make such expenditures through electronic transfers, named checks, cards or electronic wallets under the terms indicated in the procedure sheet 51/ISR "Request for authorization and notice for the release of the obligation to pay expenditures with electronic transfer, named check, card or electronic wallet", contained in Annex 2.
Individuals or legal entities that make expenditures in populations or rural zones without financial services that are included in the list published on the SAT Portal will be released from requesting the authorization referred to in this rule, provided they present the notice indicated in the procedure sheet mentioned in the previous paragraph.
LISR 27, 147, RLISR 42, 242
Accumulation factor for deposits or investments abroad
3.16.11.
For the purposes of article 239 of the Regulations of the Income Tax Law, the accumulation factor applicable to the amount of the deposit or investment at the start of the 2025 fiscal year is 0.0484.
RLISR 239
Advance request for labels or seals for the importation of alcoholic beverages
5.2.7.
For the purposes of articles 19, fractions V and XIV and 26 of the Special Production and Services Tax Law (IEPS), taxpayers registered in the Alcoholic Beverages Taxpayers Registry who audited their financial statements for tax purposes by a registered public accountant in the immediately preceding fiscal year, may request in advance the labels and/or seals for the importation of alcoholic beverages, provided they comply with the requirements established in procedure sheet 3/IEPS "Advance request for labels or seals for importation of alcoholic beverages", contained in Annex 2, as follows:
I.
To determine the maximum quantity of labels or seals that can be requested, the authority will consider the labels or seals authorized to the taxpayer in the twelve months immediately preceding the month in which the request is presented, subsequently they must be segmented into four groups of three months, summing in each group those that were authorized in said period, being able to request a quantity equal to or less than that of the group in which the highest quantity was authorized.
II.
In no case will the total request exceed:
a)
3,000,000 (three million) labels.
b)
300 (three hundred) seals.
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LIEPS 19, 26, LA 100-A, RMF 5.2.11.
Procedure for the request and delivery of labels or seals
5.2.8.
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The authority will issue the corresponding resolution within eight days following the presentation of the request for labels or seals, unless information or documentation has been requested under the terms of article 19, fraction XV, second paragraph of the IEPS Law. In this case, the term will begin to run from when the request has been fulfilled.
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LIEPS 19, RMF 5.3.1.
Addition of new brands or presentations to the electronic label scheme
5.2.48.
For the purposes of article 19, fraction V of the IEPS Law, taxpayers authorized under rule 5.2.42., who request folios for the printing of electronic labels, may request the incorporation of new brands or product presentations in the electronic label scheme, even if they had not requested in the previous twelve months a quantity equal to or greater than 10,000 physical labels, in accordance with procedure sheet 4/IEPS "Request to obtain folios for the printing of electronic labels for alcoholic beverages", contained in Annex 2.
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LIEPS 19, RMF 5.2.42.
Facility for the issuance of the CFDI of retention for nominal interest paid by collective financing institutions
9.1.23.
For the purposes of articles 29, first and penultimate paragraphs, 29-A of the Federal Tax Code (CFF), 25, fraction VIII, subsection c) of the Collective Financing Institutions Law (LIF), as well as rule 9.1.21., the collective financing institutions referred to in the Law to Regulate Financial Technology Institutions, through which the financing operations established in article 16 of said Law are carried out, which result in the payment of interest, when in the calendar month the withholding of ISR and IVA, carried out on the investor, is less than $1.00 (one peso 00/100 M.N.), a CFDI referred to in rule 9.1.21. may be issued accumulated in the calendar month in which the amount of the total accumulated withholdings of the non-issued months exceeds said amount.
However, if in the calendar year, the withholding made to the investor does not exceed the amount indicated in the previous paragraph, the collective financing institution must issue the corresponding CFDI no later than December 31 of the calendar year in which said amount was not exceeded.
The facility established in this rule does not exempt the collective financing institution from carrying out the withholding and payment of the corresponding taxes of the month in which the provisions of this rule were applied.
CFF 29, 29-A, LIF 25, Law to Regulate Financial Technology Institutions 16,
RMF
9.1.21.
No withholding of ISR and IVA to airlines that obtain income or consideration for the provision of air transport services, through technological platforms, computer applications and similar
9.1.24.
For the purposes of articles 25, fractions VI and IX of the LIF, the subjects referred to in said fractions, who provide digital intermediation services between third parties, may not carry out the ISR and IVA withholdings indicated in them, to airlines resident in the country or resident abroad with or without a permanent establishment in the country, that obtain income or consideration for the provision of national and international air transport services, through the use of technological platforms, computer applications and similar, provided that, in accordance with the treaties to avoid double taxation that Mexico has in force, the income from said services cannot be subjected to taxation in Mexico, or, alternatively, said airlines are members of the International Air Transport Association (IATA).
The provisions in the previous paragraph will be applicable provided that the mentioned airlines provide said subjects with their RFC key or, if applicable, the registration number or fiscal identification number.
When the airlines do not provide the information indicated in the previous paragraph, the subjects referred to in article 25, fractions VI and IX of the LIF, who provide digital intermediation services between third parties, must carry out the ISR and IVA withholdings, under the terms of said provisions, as applicable.
LIF 25, LIVA 1o.-A BIS, 18-B, 18-J
Deduction of expenditures and crediting of IVA
9.4.6.
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I.
Regarding the subjects referred to in rule 9.4.3., fraction I, expenditures, expenses, costs and investments related to the income obtained from participation in the organization and holding of the Competition or Events related to the Competition will not be deductible in the determination of ISR.
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II.
In matters of IVA, the subjects referred to in rule 9.4.3., fractions I and II, who carry out both acts or activities for which they are not subject to the obligation to pay IVA in accordance with the Twenty-Fifth Transitory of the LIF and rule 9.4.3. as well as acts or activities for which they are obligated to pay said tax, will consider the acts or activities for which they are not subject to the payment of IVA as acts or activities not subject to article 4o.-A of the IVA Law, so that the crediting of the transferred tax in the acquisition of goods or services, or the paid in their importation, will be subject to the mechanism that for such acts the IVA Law establishes.
LIF Twenty-Fifth Transitory, LIVA 4o.-A, RMF 9.4.3.
Refund of IVA balances in favor for taxpayers who have the status of contractors under the LSH
10.16.
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I. to V.
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VI.
They have not had the certificates issued by the SAT for the issuance of CFDI rendered ineffective, in accordance with article 17-H, fraction X, in relation with article 17-H Bis, both of the CFF, as well as for the circumstances of article 17-H, fractions XI, XII and XIII of the CFF; at the time of presenting the refund request.
VII. to IX. ...
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LIVA 5o., 6o., CFF 17-H, 17-H Bis, 22, 22-A, 22-D, 49 Bis, 69, 69-B, RMF 2.3.4., 2.8.1.5.
Refund of the stimulus or its excess of creditable
11.7.1.
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A.
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I.
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II.
Regarding the IEPS fuels Decree, the amount requested must have been generated in the fiscal years 2025 or 2026 and for the case of the IEPS fuels southern border Decree, the amount requested must have been generated in 2025 or 2026 determined in accordance with what is established in the decrees referred to in this Chapter, after applying, if applicable, against the provisional or annual payment of ISR or definitive IVA due by the taxpayer, as applicable, and the request is processed once the corresponding declarations for said taxes have been presented, as well as the DIOT referred to in article 32, first paragraph, fraction VIII of the IVA Law and the accounting information indicated in rule 2.8.1.5., fractions I, II and III, regarding the same period for which the refund is requested.
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III.
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a) to f)
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g)
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- and 2.
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Regarding the IEPS fuels Decree, the policies, working papers and reports of the volumetric controls, where the registration and movements of the final gasoline inventory on December 31, 2024 or 2025 as applicable, as well as the gasoline supplied during the 2025 or 2026 exercise to the service station in question, when acquired in accordance with the provisions in force until 2025 or 2026, respectively, and for the case of the IEPS fuels southern border Decree, final inventory of gasoline on December 31, 2024 or 2025, as well as the gasoline supplied during the 2025 or 2026 exercise to the service station in question, when acquired in accordance with the provisions in force until 2025 or 2026.
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B.
...
...
CFF 17-H, 17-H Bis, 22, 22-D, 25, 28, 32-D, 49 Bis, 69, 69-B, 69-B Bis, LISR 27, LIVA 32,
LIEPS 2, 19, RCFF 33, 34, IEPS fuels Decree DOF 27/12/2016 Second, Third, Fifth, Decree DOF 31/12/2025, IEPS fuels southern border Decree DOF 28/12/2020 First, Second, Third, Decree DOF 31/12/2025, RMF 2.1.36., 2.8.1.5.
Calculation of the base price of diesel
11.7.3.
For the purposes of article First of the IEPS fuels Decree and article Unique, fraction I of the Agreement by which the methodology to determine the fiscal stimulus in matters of the special tax on production and services applicable to the fuels indicated is made known, published in the DOF on March 11, 2019 and its subsequent modifications, the base price of diesel determined in accordance with said Agreement will be decreased as follows:
I.
From April 1 to 16, the amount of 0.28 pesos per liter will be subtracted.
II.
On April 17, the amount of 0.60 pesos per liter will be subtracted.
III.
On April 23, the amount of 0.60 pesos per liter will be subtracted.
IV.
On April 29, the amount of 1.03 pesos per liter will be subtracted.
V.
On May 7, the amount of 1.03 pesos per liter will be subtracted.
VI.
On May 14, the amount of 1.04 pesos per liter will be subtracted.
VII.
On May 21, the amount of 1.04 pesos per liter will be subtracted.
VIII.
On May 28, the amount of 0.99 pesos per liter will be subtracted.
IX.
On June 4, the amount of 0.99 pesos per liter will be subtracted.
X.
On June 11, the amount of 0.98 pesos per liter will be subtracted.
XI.
On June 18, the amount of 0.96 pesos per liter will be subtracted.
XII.
On June 25, the amount of 0.95 pesos per liter will be subtracted.
XIII.
On July 02, the amount of 0.93 pesos per liter will be subtracted.
IEPS fuels Decree DOF 27/12/2016, modified by Decree DOF 31/12/ 2025, Agreement DOF 11/03/2019, modified by Agreement DOF 04/09/2025
Taxpayers applying the fiscal stimuli of the northern border region Decree, who carried out operations with those located in the presumption of article 69-B of the CFF
11.9.13.
For the purposes of articles Sixth, fraction XI, second paragraph and Thirteenth, fraction IV, second paragraph of the northern border region Decree, individuals or legal entities that have given any fiscal effect to fiscal receipts issued by a taxpayer included in the list referred to in article 69-B, fourth paragraph of the CFF, may apply the fiscal stimuli indicated in articles Second and Eleventh of said Decree provided they completely correct their fiscal situation by presenting the corresponding complementary declaration or declarations, consider their correction as definitive and have not filed any legal remedy against the resolution through which it was concluded that the materiality of the operations was not credited, or if they had filed one, they withdraw from it.
...
CFF 69-B, northern border region Decree DOF 31/12/2018 Second, Sixth, Eleventh, Thirteenth, RMF 11.9.1., 11.9.2.
Chapter 11.18. Of the Decree granting a fiscal stimulus to cinematographic and audiovisual production, published in the DOF on February 16, 2026
Expenditures that integrate the total cost of the cinematographic or audiovisual production project or process
11.18.1.
For the purposes of article First, fifth paragraph of the Decree referred to in this Chapter, the expenditures that integrate the total cost of the cinematographic or audiovisual production project or process must meet the requirements to be deductible in accordance with the Income Tax Law.
Decree DOF 16/02/2026 First
Specific registration of fiscal stimuli
11.18.2.
For the purposes of articles Second, sixth paragraph and Eighth of the Decree referred to in this Chapter, the specific registration that subjects to whom the fiscal credit is transferred must keep under the terms of article Second, fractions I and II of said Decree, must contain the amount of the transferred fiscal credit, the value in which it is transferred, the amount applied against provisional payments or against the ISR caused in the exercise; as well as the name, denomination or corporate name and RFC key or fiscal identification number of the person transferring said stimulus, in addition to the corresponding supporting documentation.
The specific registration that subjects benefited by the fiscal stimulus granted in the Decree referred to in this Chapter must keep must be part of the accounting and must be kept available to the authorities in accordance with articles 28 and 30 of the CFF.
CFF 28, 30, Decree DOF 16/02/2026 Second, Eighth
Payment of tax for non-compliance with the requirements to apply fiscal stimuli
11.18.3.
For the purposes of articles Seventh and Eighth of the Decree referred to in this Chapter, taxpayers who have applied the fiscal stimuli and fail to meet the requirements of said Decree, must pay the tax that should have been paid if said fiscal stimuli had not been applied, under the terms of the Income Tax Law, as well as the update and surcharges that correspond, for which the corresponding complementary declaration or declarations must be presented and the respective payment made, within the month following that in which the requirements cease to be met.
Decree DOF 16/02/2026 Seventh, Eighth
Processing of the e.firma certificate for residents abroad providing digital services
12.1.2.
For the purposes of articles 113-C, first paragraph, fraction I of the Income Tax Law, 18-D, first paragraph, fraction VII of the IVA Law, as well as 2o., fraction II, subsection B), second paragraph and 20-A, first paragraph, fractions III, subsection a) and IV, subsection a) of the IEPS Law, the subjects referred to in said provisions may process their e.firma certificate, complying with procedure sheet 2/PLT "Request for generation and renewal of the e.firma Certificate for residents abroad providing digital services", contained in Annex 2, when carrying out the registration referred to in rule 12.1.1.
LISR 113-C, LIVA 18-D, LIEPS 2o., 20-A, RMF 12.1.1.
Delivery of information on the number of services or operations carried out in each calendar month
12.1.9.
For the purposes of articles 18-D, first paragraph, fraction III and penultimate of the IVA Law, 2o., fraction II, subsection B), second paragraph and 20-A, first paragraph, fraction III, subsection c) of the IEPS Law, the subjects referred to in said provisions will present the information indicated in said provisions, through the "Declaration of payment of the Value Added Tax, for the provision of digital services" referred to in article 18-D, first paragraph, fraction IV of the IVA Law and the declaration "IEPS for Betting Games and/or Raffles and those carried out through internet or digital intermediation platforms" referred to in said article 20-A, fraction III, subsection d) of the IEPS Law, as applicable, and rules 12.1.8. and 12.1.11.
LIVA 18-D, LIEPS 2o., 20-A, RMF 12.1.8., 12.1.11.
IEPS paid for betting games and raffles carried out through Internet or digital intermediation platforms
12.1.11.
For the purposes of article 2o., fraction II, subsection B), second paragraph of the IEPS Law, the subjects referred to in said provision will make the payment of the IEPS applying the rate corresponding to the consideration effectively charged in the period in question, through the declaration "IEPS for Betting Games and/or Raffles and those carried out through internet or digital intermediation platforms", no later than the 17th day of the month immediately following that corresponding to the payment, in accordance with rule 2.8.3.1., fraction III.
LIEPS 2o., 18, 18-B, RMF 2.8.3.1. "
SECOND.
Annex 9 of the RMF for 2026 is made known, as well as the modifications of the following Annexes:
I.
First Modification to Annex 1 of the RMF for 2026.
II.
First Modification to Annex 2 of the RMF for 2026.
III.
First Modification to Annex 3 of the RMF for 2026.
IV.
First Modification to Annex 14 of the RMF for 2026.
V.
Thirteenth Modification to Annex 15 of the RMF for 2022.
VI.
First Modification to Annex 21 of the RMF for 2026.
VII.
First Modification to Annex 22 of the RMF for 2026.
VIII.
First Modification to Annex 29 of the RMF for 2026.
THIRD.
The Twenty-Third Transitory is reformed and the Twenty-Sixth, Twenty-Seventh and Twenty-Eighth Transitories are added to the General Tax Resolution for 2026, to read as follows:
" Twenty-Third.
For the purposes of article 19, fraction XXII of the IEPS Law and rule 5.2.28., Annex 26, published in the DOF on November 3, 2025, made known in the Fifth Resolution of Modifications to the General Tax Resolution for 2025, published on October 22, 2025, which refers to security codes in cigarette packs, will be applicable from August 1, 2026, until such time as taxpayers continue to apply what is indicated in Annex 26 of the RMF for 2023, published in the DOF on December 27, 2022, with the exception of the references to procedure sheets 36/IEPS, 43/ IEPS and 55/IEPS of Annex 1-A indicated in the first paragraph of Section I. Definitions, which will be referred to sheets 12/IEPS, 13/IEPS and 14/IEPS, respectively, of Annex 2 made known in the Second Transitory of this Resolution.
Twenty-Sixth.
The provisions of rule 11.7.3. will be applicable from April 1, 2026.
Twenty-Seventh.
For the purposes of article 141 of the CFF, taxpayers who wish to be subject to the procedure established in the Second Transitory of the Decree reforming article 141 of the CFF, published in the DOF on April 9, 2026 and who do not yet have a favorable resolution from the authority regarding the fiscal interest guarantee, must present before the ADR handling their procedure, a free-form letter, within thirty natural days following the entry into force of said Decree, through which they expressly request to apply article 141 of the CFF in force from April 10, 2026, with which they may request that their procedure be subject to what is established in said article.
In the case of guarantees already constituted, taxpayers must present within thirty natural days following the entry into force of said Decree, a free-form letter before the corresponding ADR, through which they expressly request to apply article 141 of the CFF in force from April 10, 2026.
The authority will resolve the requests on the application of article 141 of the CFF in force from April 10, 2026, in a period not greater than 20 business days.
The taxpayers referred to in the first paragraph of this provision, who request the refund of the value document, must present the offer of the new guarantee on the next business day following that on which the notification of the authorization to apply said transitory provision takes effect, in accordance with procedure sheet 60/CFF "Request
for the offering, expansion, or substitution of the guarantee for fiscal interest and the request for appraisal (in the case of offering goods) or appraisal conducted by authorized persons, contained in Annex 2.
With regard to taxpayers who fall under the second paragraph of this provision, they must present the substitution of the guarantee in accordance with form 60/CFF "Request for the offering, expansion, substitution of the guarantee for fiscal interest and request for appraisal (in the case of offering goods) or appraisal conducted by authorized persons", contained in Annex 2. Such substitution will not interrupt the suspension of the administrative execution procedure, nor will it generate additional requirements.
Twentieth-Eighth.
The provisions established in rule 9.1.24. are applicable starting from January 1, 2026.
Transitory
Sole.
This resolution shall enter into force starting the day following its publication in the DOF.
With respect to the provisions made known in advance on the SAT Portal, their content shall take effect in terms of rule 1.3., third paragraph.
Respectfully.
Mexico City, July 3, 2026. - In substitution for the absence of the Head of the Tax Administration Service, based on article 4, first paragraph of the Internal Regulations of the Tax Administration Service, the General Legal Administrator, Lic. Ricardo Carrasco Varona, signs.
Rubric.
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