
Tax Code Reform
On November 7th, 2025, the Federal Official Gazette (by its Spanish acronym, “DOF”) published the Decree amending, supplementing, and repealing various provisions of the Federal Tax Code (by its Spanish acronym, “CFF”), which will enter into force on January 1st, 2026. This Decree introduces a significant change in Mexico’s tax structure by strengthening the government’s audit powers, strengthening the government’s response to tax evasion schemes, and redefining taxpayers’ formal obligations within a stricter control framework.










