Overview

• The 2026 Ley de Ingresos draft makes three quarters of IPAB quotas paid by multiple-banking institutions non-deductible for the next fiscal year.
• Finance Secretary Édgar Amador framed the measure as international harmonization and said he has been in talks with commercial banks.
• Tax chief Antonio Martínez estimated the rule would yield about 10,000 million pesos per year.
• The package also proposes requiring crowdfunding platforms to withhold and remit income tax and value-added tax on transactions they intermediate.
• The proposal is now before the Chamber of Deputies for discussion, while columnists warn of potential higher borrowing costs and note IPAB’s limited coverage and fund size.