Overview
- The Paquete Económico 2027 proposes caps on deductible expenses for companies with revenue above 50 million pesos and would limit annual use of tax-loss carryforwards to 50% of taxable profit while extending the carryforward window to 20 years.
- The plan would raise RESICO thresholds to 5 million pesos for individuals and 50 million for legal entities, add an optional 7% VAT on direct income and a unified quarterly ISR/IVA return, and could bring roughly 1–1.2 million new contributors into the regime.
- Finance and tax officials told lawmakers that tax filings for the 2025 year show about 500,000 firms with positive income but only 40% paid corporate income tax and only about 10% paid effective rates above roughly 2.5%, a finding used to justify the measures.
- The government cited enforcement results — including estimates of fake invoices used by some firms (up to about 10%), large volumes of undeclared hydrocarbons and customs investigations — as part of the rationale for revenue projections and tighter controls.
- The proposals remain under debate in the Chamber of Deputies and have drawn concern from business groups and tax specialists over cash‑flow and timing effects for compliant companies, with final approval and detailed implementation rules still pending.