On Friday, July 17, 2026, the Ministry of Finance and Public Credit, through the Mexican Tax Administration Service, published in the Federal Official Gazette several annexes related to the First Resolution of Amendments to the 2026 Miscellaneous Tax Resolution, which had previously been published on July 9, 2026. 

The publications include Annexes 1 and 2 separately, as well as Annexes 3, 9, 14, 15, 21, 22, and 29, through which official forms, tax procedures, criteria regarding improper tax practices, income tax provisions, the New Automobile Tax, authorized charitable organizations, volumetric controls, and validations applicable to Digital Tax Receipts are updated. 

Main updates 

Annex 1. Official Tax Forms 

The official forms, formats, templates, and tax returns to be used by taxpayers in complying with certain tax obligations under the 2026 Miscellaneous Tax Resolution are updated. 

Annex 2. Tax Procedures 

The tax procedure forms containing the requirements, conditions, supporting documentation, filing methods, and procedures that taxpayers must follow before the Tax Administration Service are amended. 

The procedures related to the First Resolution include matters concerning tax labels and seals for alcoholic beverages, guarantees of tax liabilities, and other administrative obligations. 

Annex 3. Criteria on Improper Tax Practices 

Criterion 43/ISR/PI is incorporated regarding amounts paid to employees, partners, or shareholders as incentives, bonuses, commissions, premiums, or compensation through third parties. 

The Tax Administration Service considers it an improper tax practice to treat these payments as exempt income, omit the applicable withholdings, deduct payments made to third parties, or credit the corresponding Value Added Tax when the applicable tax requirements are not met. 

Annex 9. Adjustment of Deductions on the Sale of Real Estate 

The table applicable to the optional adjustment of deductions provided under Article 121 of the Mexican Income Tax Law is published for individuals deriving income from the sale of real estate.

Annex 14. Authorized Charitable Organizations

The list of nonprofit organizations and trusts authorized to receive income tax-deductible donations is updated.

The publication includes new authorizations, changes in corporate name or category, revocations, cancellations, and resolutions resulting from administrative or judicial remedies.

Annex 15. New Automobile Tax

The Thirteenth Amendment to Annex 15 of the 2022 Miscellaneous Tax Resolution is published, updating the vehicle codes corresponding to various makes, models, and versions of vehicles for New Automobile Tax purposes.

Annexes 21 and 22. Volumetric Controls

The technical, functional, and security specifications applicable to the equipment and software used to maintain volumetric controls for hydrocarbons and petroleum products are updated.

The provisions also clarify matters related to the verification of measurement systems and software, as well as the annual certification requirements, which must be completed no later than December 31 of the applicable fiscal year.

Annex 29. Digital Tax Receipt Validations

The supplementary provisions applicable to Digital Tax Receipt certification providers and to the tax receipts themselves are amended.

Among the clarifications published, the following requirements are established:

• When the receipt type is “N”, the Payroll Complement must be included.
• When the receipt type is “P”, the Payment Receipt Complement must be included.

These provisions should be considered in the configuration, issuance, certification, and validation of Digital Tax Receipts.

Main implications for taxpayers 

The formal publication of these annexes supplements the amendments made to the 2026 Miscellaneous Tax Resolution and provides the forms, procedure sheets, tables, catalogs, and technical specifications required for their practical implementation. 

Although the publications are primarily tax-related, they may have indirect effects on foreign trade operations, particularly with respect to: 

• The correct issuance and validation of Digital Tax Receipts related to imports, exports, transportation, and payments.
• Advance requests for tax labels or seals applicable to the importation of alcoholic beverages.
• Compliance with volumetric control obligations in transactions involving hydrocarbons and petroleum products.
• The correct application of vehicle codes for New Automobile Tax purposes.
• The updating of procedures, forms, and supporting files submitted before the Tax Administration Service. 

Recommendations 

Taxpayers are advised to: 

• Identify the annexes and tax procedure forms applicable to their activities.
• Review whether the forms, requirements, or procedures currently in use have been amended.
• Validate the configuration of their invoicing systems and the rules applicable to the issuance of Digital Tax Receipts.
• Update compliance matrices, internal manuals, and tax obligation calendars.
• Retain copies of the publications and document the adjustments implemented.
• Conduct a specialized review when carrying out activities involving alcoholic beverages, new vehicles, hydrocarbons, petroleum products, or authorized charitable organizations. 

J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics  contained in this agreement.

If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com.