Key Annexes of the 2026 Miscellaneous Tax Resolution

On December 28, 2025, the implementation of the tax strategy for fiscal year 2026 was formalized through the publication of its technical annexes. Strictly adhering to the guidelines outlined in the official titles and incorporating the administrative pillar of the resolution, the following breakdown of annexes 1, 4, 5, 6, 8, 15, and 25 is presented:

1. Official Forms and Documentation (Annex 1)

• Content: Compiles all the official forms approved by the SAT (Mexican Tax Administration Service) for taxpayers to file returns, notices, and requests.
• Relevance: It is the taxpayer's "toolbox." It establishes the physical and digital formats that must be used for any communication with the tax authority to have legal validity.

2. Banking and Payment Operations (Annex 4)

• Content: Defines the list of credit institutions (banks) and financial entities authorized to receive federal tax payments.
• Relevance: Ensures the certainty of the flow of resources, indicating precisely which institutions and channels (branch or online banking) allow for the settlement of tax obligations.

3. Updated Costs and Penalties (Annex 5)

• Content: Establishes the updated amounts of fines and economic items stipulated in the Federal Tax Code (CFF).
• Relevance: As it is adjusted annually for inflation, this annex is the mandatory reference for understanding the cost of infractions, as well as the amounts that define certain compliance thresholds.

4. Catalogs of Activities and Sectors (Annex 6)

• Content: Groups the catalogs of economic activities, types of income, and sectors for the purposes of registration and updates in the Federal Taxpayer Registry (RFC).
• Relevance: It is vital for the correct classification of the taxpayer, ensuring that the assigned tax regime corresponds to their operational reality.

5. Income Tax Rates (Annex 8)

• Content: Contains the updated tables and rates for calculating the Income Tax applicable to individuals during the 2026 fiscal year.
• Relevance: It is the critical reference document for calculating payroll and provisional payments, reflecting the necessary adjustments to maintain tax equity in the face of inflation.

6. New Car Tax - ISAN (Annex 15)

• Content: Publishes the rates, conversion factors, and the list of vehicles whose prices determine the tax liability or exemption.
• Relevance: Regulates the tax impact on the sale of new vehicles, making it key for the automotive industry and the end consumer.

7. Tax Audits and International Exchange (Annex 25)

• Content: Establishes the technical and reporting standards for the automatic exchange of financial information with other countries (FATCA and CRS agreements).
• Relevance: Represents the SAT's international transparency arm, requiring the reporting of accounts held by foreign residents to prevent cross-border tax evasion.

Official Location Matrix

For more information, visit the following links:

https://www.dof.gob.mx/nota_detalle.php?codigo=5777218&fecha=28/12/2025#gsc.tab=0 (Annex 1)

https://www.dof.gob.mx/nota_detalle.php?codigo=5777219&fecha=28/12/2025

(Annexes 4, 5, 6, 8, 15 and 25)