Overview
- The federal government presented the measures at the presidential morning conference on Thursday and included them in the Paquete Económico 2027 sent to Congress for approval.
- Tax proposals would raise RESICO thresholds to 5 million pesos for people and microbusinesses and to 50 million pesos for small companies and offer an optional simplified VAT regime that lets eligible firms pay a flat 7 percent without VAT refunds.
- The IMSS announced eight digital simplifications for micro firms that cut required form fields from about 80 to 14 and the STPS reduced REPSE procedures from eight to one and shortened response times from 20 days to five business days.
- Agencies plan an IMSS–SAT systems link to allow a single portal for ISR and social security payments with the connection targeted for November 2026 while development banks Nafin and Bancomext said they will expand loan lines, including Mi Primer Crédito and facilities up to 20–30 million pesos.
- Fiscal changes would take effect only if Congress approves them and are voluntary for eligible firms; officials estimate the higher RESICO limits could bring roughly 1.6 million additional contributors into simplified regimes and reduce time and cost burdens for microenterprises.