On November 7, 2025, the Revenue Law for Fiscal Year 2026 (the “2026 Revenue Law”) was published in the Official Gazette of the Federation. Its Twenty-Second Transitional Article provides a tax incentive aimed at regularizing tax debts through a reduction of up to 100% of the amount of penalties, surcharges, and collection costs arising from the failure to pay federal contributions.
The incentive is addressed to individuals and legal entities that obtained income for income tax purposes of up to MXN 300 million in fiscal year 2024 and that have final or consented tax assessments administered and collected by the SAT or the National Customs Agency of Mexico, in which omitted federal contributions (own, withheld, or passed through), governmental charges, penalties for noncompliance with tax obligations (including obligations other than payment and penalties with aggravating circumstances), and countervailing duties were determined.
The program allows the regularization of tax debts through a single payment or, in certain cases, through installment payments, which, depending on the specific case, may extend through December 2026.
In this context, on January 22, 2026, the SAT issued Communication 05/2026, announcing the operating criteria and general assumptions for accessing the program’s benefits. It applies to taxpayers that fall within one of the following three scenarios:
- Self-assessed omitted contributions (2024 or earlier): Taxpayers may apply the incentive when filing the corresponding returns and determining the contribution due. The incentive must be expressly stated in the “Payment” or “Determination of Payment” section of the return form. The benefit applies specifically to surcharges generated on the amount of the omitted contribution, and the total payment must be made in a single installment no later than December 31, 2026.
- Taxpayers subject to audit powers: To benefit, taxpayers must correct the irregularities detected, self-correct, and make payment within the deadlines established in the respective procedure. This process must be completed before the authority notifies the resolution formally determining the omitted contributions and no later than December 31, 2026.
- Final tax assessments outstanding: This scenario applies to assessments determined by the authority that have not been challenged or whose challenge has been withdrawn. The application must be filed no later than October 31, 2026, through the SAT portal or in person; once accepted, the authority will issue a payment reference that must be paid within 15 calendar days.
For final tax assessments, payment may be made in up to six installments, provided the taxpayer is not in insolvency or bankruptcy proceedings. The last installment must be paid no later than November 30, 2026. The installments will bear a monthly financing rate of 1.42% on outstanding balances, in accordance with the SAT’s current criteria.
In this scenario, the mere filing of the application suspends the administrative collection procedure (PAE) and the statute-of-limitations period, without requiring the taxpayer to secure the tax liability.
By requesting the incentive for final assessments, the taxpayer is deemed to fully consent to the tax assessment. Therefore, if the taxpayer later attempts to challenge the assessment in whole or in part, the incentive will cease to have effect.
Where a tax assessment consists exclusively of penalties for noncompliance with obligations other than payment, the reduction will be up to 90% of the amount, provided the taxpayer complies with the omitted obligation that gave rise to the penalty.
To benefit from the program, interested parties must meet the requirements and conditions set forth in the applicable provisions, including, among others:
- Not having benefited from generalized tax forgiveness programs or from the incentive under the Thirty-Fourth Transitional Article of the 2025 Revenue Law.
- Not having a final conviction for a tax offense.
- Not being included in the SAT’s final lists of EFOS under Article 69-B, or in the lists related to the improper transfer of tax losses under Article 69-B Bis of the Federal Tax Code.
- Not being taxed under the assumptions of Article 79, Sections XXII, XXIII, and XXIV of the Income Tax Law, and not being a budget-executing entity under the Federal Budget and Fiscal Responsibility Law.
- Not being within the jurisdiction of the General Administration of Large Taxpayers under the SAT’s Internal Regulations.
The incentive is not considered cumulative income for income tax purposes and will not give rise to a refund, deduction, offset, credit, or balance in favor.
If noncompliance is detected, the incentive will be revoked and the SAT will demand payment under the Federal Tax Code.
Finally, the incentive does not apply to tax assessments referred to the SAT for collection under Article 4, third paragraph, of the Federal Tax Code, except for assessments referred by the National Customs Agency of Mexico.
This communication is provided for informational purposes only and should not be considered professional advice. Matus Ruiz & Romero Apis is available to answer any questions regarding this communication.