15/2025
September 2025
Analysis of the Economic Package 2026 – DFK Mexico Fiscal Committee
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INTRODUCTION.
This bulletin summarizes the Economic Package 2026 and initiatives for changes to different laws (CGPE, LIF, CFF, IEPS and LFD), we include comparative tables 2025 vs 2026, as well as an impact matrix and a compliance checklist.
- General Economic Policy Criteria (CGPE 2026).
Base assumptions: Starts 1.8-2.8%, In fl aure 3.0%, exchange rate 18.9 MXN/USD, Cetes 6.0% y Mme 54.9 USD/b. RFSP 4.1% of GDP and debt (SHRFSP) 52.3% of GDP.
CGPE COMPARATIVE 2025 vs 2026.
| 2025 | Grades | ||
| 2.0–3.0 | Annual range | ||
| 3.5 | Meta 3% 2026 | ||
| 18.7 | Annual average | ||
| 8.9 | Average assumption | ||
| 57.8 | Reference price | ||
| 51.4 | Expanded debt |
2. Federation Income Law (LIF 2026)
Estimated income 10.19 Billion. keys: ISR retention for interests 0.90% (before 0.50%), Non -deductibility ¾ iPab quotas, Procedure homologations applicable to uncollectible accounts, Final regularization (tope 300 mdp; ref. 2024), Retentions on platform/Fintech and FIFA regime (temporary exemption regime).
Comparative LIF 2025 vs 2026
| 2025 | Change | ||
| ≈ 9,070,000 | +1.1 Billion | ||
| 2,740,000 | |||
| 1,510,000 | |||
| 580,000 | |||
| 0.50% | | ||
| 1.47% | adjustment | ||
| Credits 2023- | Update year | ||
| It does not apply | transient |
3. IEPS Law 2026
Rise: tabacos (160%→200%; Pure 30.4%→ 32%); cigar fee $ 0.6445 → $ 0.8516 in 2026; Nicotine bags (200% + share); flavored drinks $ 3,0818/l; games and raffles 50%; violent video games 8%.
IEPS Comparison 2025 vs 2026
| 2025 | Grades | ||
| 160% | | ||
| 30.4% | | ||
| $0.6445 | |||
| | |||
| $1.6451 | |||
| 30% | |||
| | nuevo |
4. Fiscal Code of the Federation (CFF 2026)
CFDI cancellation to ISR annual; 24 -day CFDI Verification; new causal restriction/cancellation CSD; Real Time Access SAT to platforms; More assumptions of smuggling.
Comparative CFF 2025 vs 2026
| 2025 | Comment | ||
| RMF | express term | ||
| Less assumptions | new | ||
| Not foreseen | Mandatory | digital | |
| | customs |
- 5. Federal Rights Law (LFD 2026)
Migratory rights +14.2%; 50% SAT; Water/discharge settings, Spectrum/Telecom and Culture.
Comparative LFD 2025 vs 2026
| 2025 | Comment | ||
| Quotas 2025 | |||
| General income | control | ||
| Current | management | ||
| Quotas 2025 | Diffusión | ||
| Previous frame | sector |
- 6. Foreign trade (Customs Law, LIGIE AND CONNECTION WITH LIF)
The package 2026 proposes reforms to customs law (Anexo ix) and the light (Anexo x) To modernize processes, Strengthen the smuggling and update the rate. LIF 2026 approves modifications to the light rate of 2025, with a collection effect.
Comparative CFF 2025 vs 2026
| 2025 | Effect | ||
| Vucem in operation | Agility/monitoring | ||
| Traditional faculties | Less illicit | ||
| Current times | Certainty | ||
| General treatment | Package control | ||
| Comparative ligie (Rate) 2025 vs 2026 | |||
| 2025 | Impact | ||
| Structure 2025 | Rate settings | ||
| Current classification | Reclassi fi cation/origin | ||
| Base 2025 | Costo import./export. |
Comparative LFD 2025 vs 2026
| 2025 | Use | ||
| N7a | Modif. of the Executive 2025 | ||
| — | Dear LIF 2026 |
- 7. Impact matrix 2026
| Area | Measure / Supposed | Recommended action | |
| Non -deductible ¾ iPab quotas | EFFECTIVE ISR RATE | Adjust models; revisarCET1/covenant | |
| ISR - uncollectibles | Homologation (art. 27 LISR) | Greater documentary demand | Punishment policies; expedient |
| Bowl 2026: 0.90% | Treasury and conciliation | ||
| Tope 300 mdp (ref. 2024) | Evaluate adhesion | ||
| 2.5% PF RESICO; 4% PM; 20% sin RFC | ERP payments; Users Communication | ||
| 8% con RFC; 16%, NO RFC/Foreign without EP | Parameterize systems/contracts | ||
| Retain and find out/VAT | KYC, RFC, billing | ||
| Reinforcement/Digitization | Audit processes/Vucem | ||
| Modifications 2025-2026 | Check fractions/nic/costs | ||
| LIF approval 2026 | UPDATE ERP AND CONTRACTS | ||
| Starts 1.8-2.8%; infl. 3% | Update planning |
- 8. Checklist compliance 2026
ISR
- Check iPab quotas deducibility (and apply).
- Update policies and evidence of uncollectible credits.
- Verify impact 0.90% In interest retention.
- Evaluate adhesion to regularization (tope 300 mdp).
- Adapt contracts with platform/fintech to new ISR/VAT rates.
VAT
- Con fi gure retentions: 8% (Valid RFC), 16% (Without RFC or Foreigner without EP).
- Validate RFC of suppliers on platforms to avoid maximum retention.
- Ensure that Fintech meets withholdings and reports.
TRADE EXTERIOR
- Customs: audit dispatch, INVENTORIES AND USE OF VUCEM.
- Light: Check fractions/nico, Rules of origin and costs.
- LIF: Update ERP catalogs and contracts as approved rate.
- Importer register: validity/sectors; traph.
- Systems: Update classification, Price notice and lists.
Contract / OPERATION
- Gross-Up and Tariff/VAT transfer in international contracts.
- RFC Validation Policies and Final Supplier Residence.
FINANCE / Planning
- Integrate macro assumptions (Commence, In fl aure, TC, rates) to the budget 2026.
- Model impact of tariffs and costs of costs/logistics.
COMPLIANCE / Reports
- Calendar 2026 of new retention obligations ISR/VAT.
- Disclosure fi cal in EF and notes due to customs effects.
- Strengthen internal controls on platforms, Fintech and imports.
DFK Mexico