January 2026

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

On December 12, 2025, the Office of the President of Mexico published in the Official Journal of the Federation a Decree amending Article 76 Bis of the Mexican Federal Consumer Protection Law, which adds Sections VIII and IX regarding the cancellation of subscriptions and memberships with recurring charges (the “Decree”).

Through this Decree, the Mexican