Overview
- The program supports individuals and companies with debts from 2024 or earlier, covering federal tax, customs and foreign trade obligations for those under the 300 million pesos revenue cap.
- Relief includes up to 100% condonation of fines, surcharges and enforcement costs, or up to 90% when a credit consists only of fines, and it does not forgive the principal tax due.
- Access is offered through three routes: self-declared omissions paid in a single installment by December 31, 2026; self-corrections during audits paid before a final resolution and by December 31, 2026; and firm tax credits with applications due October 31, 2026 and up to six installments ending by November 30, 2026.
- Applying suspends enforcement without requiring a guarantee and interrupts prescription, but the benefit is void if the taxpayer later challenges the credit, and the stimulus is not taxable income and does not generate refunds or credits.
- SAT activated a dedicated microsite, phone support, one-on-one chat and virtual office services, while local offices such as SAT Chiapas are promoting the program and noting the jump in the income limit from 35 million to 300 million pesos.