Overview
- The SAT said Monday the Programa de Regularización Fiscal 2026 has generated about 6,436 million pesos and benefited roughly 38,399 taxpayers.
- The program offers reductions of up to 100% on fines, surcharges and enforcement costs for debts from fiscal year 2024 or earlier, with the income eligibility cap raised this year from 35 million to 300 million pesos.
- Taxpayers with determined fiscal credits have until October 31 to apply and those with pending filings or under audit can apply until December 31, 2026; some remaining balances may be paid in installments in qualified cases.
- Late-2025 changes to the tax code gave the SAT sharper tools — such as express audits, publication of blacklists and tougher proof requirements — to target fake-invoicing schemes while the agency says audit recoveries should strengthen toward year-end.
- SAT managers are evaluating a 2027 continuation or expansion but any renewal must be proposed by the executive through the finance ministry and approved by Congress as part of next year’s revenue package.