2026 Miscellaneous Tax Resolution: Key Fiscal Guidelines for Foreigners Doing Business in Mexico

What investors, developers and companies must consider to operate with tax certainty in 2026

Mexico’s 2026 Miscellaneous Tax Resolution, issued by the Mexican tax authority, introduces a series of tax incentives, administrative facilities and control rules that directly impact individuals and companies — including foreigners who live, invest or conduct business in Mexico.

One of the most relevant changes is the postponement of the mandatory activation of the Tax Mailbox (Buzón Tributario) and the update of official contact information, which may now be completed until 2027. This gives growing companies, new investors and corporate structures in the process of regularization a wider margin to adapt.

For those operating under double taxation treaties, the 2026 Resolution reinforces business benefits and establishes clearer criteria for the proper application of tax incentives. This is particularly relevant for real estate developers, boutique hotels and condominium regimes with foreign partners.

In the area of electronic invoicing (CFDI), new facilities are introduced for issuing and canceling tax receipts using electronic signatures, reducing operational friction for both individuals and companies with economic activity in Mexico.

The Resolution also details procedures for VAT refunds and income tax (ISR) balances in favor — a critical matter for investment-intensive sectors such as construction, real estate development and hospitality.

At the same time, the Resolution strengthens tax control mechanisms, including the publication of tax compliance opinions, rules for payment agreements on tax debts, the collection of disputed tax credits, and precautionary seizure measures that may extend to related third parties.

In this new context, tax planning and timely compliance become essential to avoid contingencies and protect the financial viability of business projects.

At Cadena Advisors, we support foreign clients and companies operating in Mexico with a strategic, preventive approach fully aligned with the current tax framework.