Mexico Lawmakers Weigh Tax Credit Guarantee Reform

Overview

• President Claudia Sheinbaum sent an initiative to amend Article 141 of the Federal Fiscal Code to let taxpayers choose how to guarantee disputed tax credits.
• The current rule, in force since January 1, 2026, requires guarantees to follow a fixed order including a deposit slip, letter of credit, pledge, mortgage, bond, third‑party obligation, and administrative embargo.
• Commissions in the Chamber of Deputies are slated to analyze a supporting opinion this week that calls the reform plausible and worthy of legislative backing.
• The proposal is presented as reducing procedural burdens for taxpayers, with reported practical issues around using a Banco del Bienestar deposit cited as a key prompt.
• Tax experts note the change affects procedure rather than the duty to secure fiscal interest, so its real impact will hinge on how the SAT applies the revised rule.