Overview
- The Programa de Regularización Fiscal 2026 lets eligible taxpayers reduce up to 100% of fines, surcharges and execution costs to settle debts from 2024 or earlier.
- Early August figures show roughly 6.436 billion pesos recovered and about 38,400 taxpayers regularized, with the program raising the 2024 revenue eligibility cap to 300 million pesos.
- Deadlines are set for October 31, 2026 for determined fiscal credits and December 31, 2026 for pending declarations or taxpayers under audit, and some remaining balances may be paid in installments.
- The regularization push is being used together with October 2025 reforms that let SAT conduct express audits, publish blacklists, suspend suspected false digital receipts and carry out domiciliary visits with photo and audio/video evidence.
- SAT officials say they are evaluating proposing an extension or expansion of the program for 2027 through the SHCP and Congress as part of the Ley de Ingresos, with the revenue package due in early September.