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
On January 16, 2026, an amendment to the Civil Code for the State of Nuevo León was published, pursuant to which new provisions were added to regulate real estate practices related to “pre-sale” offers, a mechanism widely used in the residential development market.
In recent years, the practice known as “pre-sale” has proliferated in Nuevo
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