Overview
- The Chamber of Deputies approved the 2026 Revenue Law provision and sent it to the Senate, advancing a temporary tax exemption for World Cup collaborators.
- Individuals and companies, whether domestic or foreign, selected for World Cup organization, tests, matches and related events would be freed from payment and administrative tax obligations only for tournament‑linked income.
- The measure takes effect starting in the last quarter of fiscal year 2025 and limits benefits to revenues derived exclusively from World Cup participation in Mexico.
- SAT is authorized to issue general rules, classify beneficiaries and request additional information from FIFA, which must submit the list of eligible persons and firms.
- Entities with firm tax debts lacking sufficient guarantees, canceled digital invoicing certificates or fiscal‑related criminal convictions will be excluded, as economists debate fiscal costs versus expected economic gains.