Overview

• President Claudia Sheinbaum said the package centers on fiscal discipline, stronger revenue collection, and the guarantee of social programs and public investment.
• The proposal features a customs overhaul and a miscelánea fiscal aimed at curbing evasion and fake invoicing, with added safeguards at the SAT and false invoicing treated as a serious crime.
• Sheinbaum ruled out creating new taxes for 2026 and indicated the Finance Ministry will outline revenue details in briefings starting Tuesday.
• The plan addresses significant 2025–2026 debt payments linked to Pemex, with the government pursuing renegotiation and refinancing to ease fiscal pressure.
• Analysts expect aggressive, revenue-focused changes to the Fiscal Code, Customs Law and Federal Rights Law, and some specialists have flagged potential IEPS adjustments on sugary drinks and other measures that could face amparos.