Overview
- The Chamber of Deputies accepted a dictamen inserting a transitory exemption for World Cup-related activities into the 2026 Revenue Law.
- The relief covers residents and non-residents selected by FIFA to work on organization, tests, matches and official events tied to the tournament.
- SAT is empowered to issue general rules, define conditions on payment and withholding obligations, and verify that activities are genuinely World Cup-related.
- FIFA must submit a list of participating entities to SAT, which can request additional information and exclude applicants with firm tax debts, canceled e-invoicing certificates, or fiscal criminal records.
- The measure follows precedents such as Qatar 2022 and has prompted debate over foregone tax revenue versus anticipated gains from tourism, jobs and infrastructure.