Overview
- The decree, published in the federal gazette on December 31, takes effect January 1, 2026, and grants a credit equal to the 8% IEPS for games labeled violent or adult-only.
- The measure applies to physical sales and digital services, including foreign platforms operating in Mexico, as long as the tax is not passed to consumers.
- The stimulus is creditable only against the IEPS, does not trigger refunds or compensations, and is not treated as income for ISR purposes.
- Beneficiaries are relieved of certain IEPS formal obligations and protections include avoiding temporary platform blocking tied to this levy, while IVA requirements remain in force.
- Opposition lawmakers argue the executive cannot neutralize a statutory tax, and the SAT is tasked with issuing implementing rules.