On September 5, 2025, the President of Mexico announced that, as part of the 2026 Economic Package, the contributions/fees that banks make to the IPAB will no longer be deductible for income tax purposes beginning in fiscal year 2026.
The measure would apparently be included in the 2026 Revenue Law initiative and still requires congressional approval. The government estimates a revenue effect of close to MXN $10 billion.
Who does it apply to? Multiple banking institutions obligated to pay IPAB fees under the Bank Savings Protection Law, Articles 20, 22, and 23, and the provisions of December 16, 2014 (effective January 1, 2015), which establish, among other things, that the monthly fee equals one-twelfth of 4 per thousand on the monthly average daily balance of passive operations.
Legislative status and timeline: The Economic Package must be submitted on September 8; the Revenue Law is usually approved no later than October 20 in the Chamber of Deputies and October 31 in the Senate; the Expenditure Budget, no later than November 15.
The Matus Ruiz & Romero Apis team is available to discuss the scope of this informative note, review specific cases, and defend taxpayers’ rights through the appropriate defense mechanisms.