First Advance Version of the First Resolution of Amendments to the 2026 Tax Regulations
On February 23, 2026, the Tax Administration Service (SAT) published the First Advance Version of the First Resolution of Amendments to the 2026 Tax Regulations on its website. . This publication is regulatory in nature and its purpose is to adjust general operating rules before their final publication in the Official Gazette of the Federation (DOF).
The key points of this advance version are:
1. Early Application of Benefits (Rule 1.3)
Under Rule 1.3, third paragraph, the provisions contained in this document that represent a benefit for the taxpayer are applicable from the moment of their publication on the SAT website (February 23), without needing to wait for their official publication in the DOF.
2. Accrual Factor for Foreign Income
The resolution establishes the accrual factor applicable to interest income derived from deposits or investments in financial institutions located abroad. This information is essential for individuals to correctly calculate their taxes on their annual tax return for investments outside the country.
3. Legal Certainty and Administrative Procedures
The resolution establishes the regulatory guidelines that will govern tax operations during the first quarter of the year. Its advance publication allows taxpayers to:
- Know in advance the interpretation criteria that the tax authority will apply to the current general rules.
- Have an updated framework for carrying out administrative procedures, ensuring that procedures before the Tax Administration Service (SAT) are aligned with the 2026 tax reforms.
- Have clarity on compliance requirements, avoiding errors in applying the provisions in force for this fiscal year.
Summary of Operational Impact
Aspect: | Details of the Modification |
Entry into force | February 23, 2026. |
Target Audience | Individuals with investments abroad and general taxpayers. |
Legal Effect | Allows for the immediate application of benefits and calculation factors. |
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