More than 55 years ago, Mexico inaugurated the 1970 FIFA World Cup. Now, in 2026, the country is preparing to host the tournament for the third time, alongside the United States and Canada. The most recent World Cup, held in 2022, reached an estimated global audience of five billion people, a figure expected to be
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Mexico Approves New Regulations on Electricity Storage
On April 16, 2026, the Mexican National Energy Commission (“CNE”) published in the Official Journal of the Federation the General Administrative Provisions for the Integration of Battery Energy Storage Systems (“BESS”) into the National Electric System (the “Provisions”). The CNE also repealed regulations on this subject published in March 2025, a few days before the…
Consumer Protection in Mexico: New PROFECO Guidelines for Ticket Sales at Mass
On February 19, 2026, the Mexican Federal Consumer Protection Agency (“PROFECO”) published in the Official Journal of the Federation the Resolution establishing the Guidelines to regulate the information and advertising of providers in the sale of tickets for mass concerts (the “Guidelines”), with the aim of establishing the guidelines that providers must observe in the…
Mexico Issues New Extension of Deadline for Electronic Submission of Mexican Customs Value Declarations
On June 2, 2026, Mexico’s Tax Administration Service (“SAT”) published on its website the Advance Version of the Second Resolution Amending the 2026 General Foreign Trade, which modifies the Eleventh Transitional Provision of such rules.
Under this amendment, through July 31, 2026, importers introducing goods into Mexico may continue complying with the obligation to submit…
Mexico’s TIIE, TIIE Funding Rate and Forward-Looking Compounded TIIE Funding Rate
The Interbank Equilibrium Interest Rate (Tasa de Interés Interbancaria de Equilibrio; “TIIE”) has historically been one of the principal benchmark rates in the Mexican financial system, reflecting the cost of interbank funding among banking institutions for various tenors, traditionally 28, 91 and 182 days. This rate is determined and published by Banco de México and has served…
300 Palabras
The weeks ahead share two common themes for Mexico, the United States, and Canada: the FIFA World Cup and the review of the USMCA.
In Mexico, the sporting event carries special significance, as it will be the third time that the World Cup has been held in the same country. Mexico previously hosted the tournaments…
Mexico Implements Single Portal for Foreign Trade Procedures
As part of the “Plan México” initiative and the federal government’s broader administrative simplification policy, on May 4, 2026, the Mexican government published in the evening edition of the Official Journal of the Federationthe “Decree Enabling the Single Portal for Foreign Trade Procedures” (the “Single Portal”).
This new framework represents a significant restructuring of Mexico’s…
Withholding of Income Tax in Mexican Labor Awards and Rulings
By Pablo Sáenz
Recently, case decision PR.P.T.CS.J/6 L (12th) was published under the title: “WITHHOLDING OF INCOME TAX (ISR) BY EMPLOYERS. AS A MATTER OF PUBLIC ORDER, THE FAILURE TO ADDRESS IT IN A LABOR PROCEEDING MAY BE CHALLENGED IN A SUBSEQUENT DIRECT AMPARO ACTION, EVEN WHEN A LIQUIDATED AWARD EXISTS IN A PRIOR DECISION AND NO CHALLENGE…
Mexico Implements Certificates of Non-Registration in the National Child Support Debtors Registry in Real Estate Transactions
As part of the efforts to protect the rights of children and adolescents, Mexico has implemented various measures in recent years aimed at encouraging compliance with child support obligations.
Among these measures, and pursuant to the General Law on the Rights of Children and Adolescents (the “Law”), the National Child Support Obligations Registry (the “Registry”)…
Reform to Mexico’s Tax Credit Guarantee System
By Miriam Name
On April 9, 2026, an amendment to Article 141 of the Mexican Federal Tax Code (“CFF”) was published, restoring the traditional framework for securing tax credits after changes introduced earlier this year.
Background
Prior to January 1, 2026, taxpayers in Mexico were allowed to secure tax credits using any of the mechanisms provided under Article…