CCN Mexico Report

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By: Cacheaux, Cavazos & Newton

Latest from CCN Mexico Report - Page 2

On-site power generation experienced significant growth in Mexico beginning in the 1990s through the regulatory schemes of simple self-supply and cogeneration, and, since 2014, as a result of the now-abrogated Electricity Industry Law, which introduced the concepts of isolated supply as well as exempt/distributed generation, the latter limited to projects below 0.5 MW. In particular,…

The Mexican Tax Administration Service (“SAT”) has released an advance version of  the First Amendment to the 2026 Foreign Trade General Rules (“RGCE”),  along with Official Communication 23/2026, extending the effective date of the Electronic Statement of Value (“MVE”).

This First Amendment modifies Rule 1.5.1 of the RGCE to clarify the cases in which the…

This year, the United States celebrates the 250th anniversary of its declaration of independence from England. It was during the Second Continental Congress held in Philadelphia, on July 4, 1776, that the delegates of the 13 British colonies in America approved the Declaration of Independence.

While the delegates examined the draft prepared by Thomas Jefferson,…

On January 16, 2026, a single case decision was published in Mexico’s Federal Judicial Gazette under the title: “PROMISSORY NOTE EXECUTED TO GUARANTEE PERFORMANCE OF A CREDIT AGREEMENT. AN EXPRESS FORUM-SELECTION CLAUSE SUBMITTING TO THE JURISDICTION OF COURTS IN A SPECIFIC TERRITORIAL DISTRICT CANNOT TAKE EFFECT IF THE SIGNATORY WAS UNABLE TO NEGOTIATE ITS TERMS,”…

On March 3, 2026, Mexico’s Executive Branch published a Decree amending Sections IV and XI of Section A of Article 123 of the Constitution of the United Mexican States in the evening edition of the Official Journal of the Federation. This constitutional amendment, which entered into force on the same day as its publication, structurally…

Among the recent amendments enacted on December 11, 2025 to Mexico’s National Water Law (“LAN”), a chapter was added to establish the so-called “Crimes Against National Waters”, with the purpose of punishing, among other actions, “any person who intentionally transports federally owned waters for profit, with knowledge that such waters were illegally extracted…”. This offence is…

Nearly one year after the amendments to Mexico’s Federal Labor Law concerning rest periods during the workday, popularly referred to as the “Chair Law”, came into effect, the compliance landscape for employers in Mexico has changed dramatically. If 2025 was the year of physical adjustments, when many companies mistakenly equated compliance with simply purchasing chairs,…

Mexico’s Tax Administration Service (“SAT”) recently published Notice 01/2026, announcing a series of “best practices” that, at least on their face, seek to provide greater transparency, legal certainty, and uniformity in tax audit procedures throughout Mexico during 2026.

Among the most relevant announcements are: (i) the publication of the 2026 Master Plan, “Taxpayer Assistance and…

Overview

Mexico’s Federal Revenue Law for fiscal year 2026 (the “Law”) once again incorporates a capital repatriation incentive, offering preferential tax treatment for the return of funds held abroad. While this represents a meaningful opportunity, experience from prior years shows that its proper application requires careful planning, solid documentation, and precise execution to avoid future…