Overview

• The executive’s Paquete Económico 2026 proposes adding Article 30-B to the Código Fiscal to require digital service providers to grant SAT permanent, online, real-time access to operational records, with noncompliance triggering temporary service blocks.
• SAT would define technical specifications through general rules and could sign agreements with the Agencia de Transformación Digital y Telecomunicaciones for technology management or data analysis.
• Temporary blocking would be carried out by public telecom network concessionaires under mechanisms referenced in the Ley del IVA.
• Industry group ALAI rejects the measure as unconstitutional and disproportionate, warning of risks to privacy, cybersecurity, due process, freedom of expression, and investment, and calling for a technical dialogue and public consultation.
• The initiative is not yet law and awaits discussion in the Cámara de Diputados, and global streaming services operating in Mexico could fall under the regime if it is approved.