May 2026

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”)

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

Earlier this month, the Mexican government announced a broad strategy that includes regulatory, administrative, and institutional measures aimed at encouraging investment in the short term, particularly in the context of supply chain relocation, better known as nearshoring (the “Plan”).

The announcement represents a significant redesign of Mexico’s procedures for attacting investment by incorporating expedited authorization

On April 3, 2026, a decree amending, supplementing, and repealing various provisions of Mexico’s Federal Law for the Protection of Industrial Property (the “Decree”) was published in the Official Journal of the Federation. These changes are particularly significant for the protection of industrial property rights in Mexico, as they modify existing concepts, introduce new ones

On April 23, 2026, the “Decree Amending the Tariff Schedule of the General Import and Export Tax Law and the Decree Establishing Various Sectoral Promotion Programs” (the “TGIE Decree” and “PROSEC Decree”) were published in Mexico’s Official Journal of the Federation, which modified tariffs ranging from 5% to 35% on the importation of goods classified