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Carlos Lerma Cotera details new corporate tax limits proposed in the 2027 Economic Package

The Secretariat of Finance and Public Credit has proposed changes to the Income Tax Law (ISR) within the 2027 Economic Package to limit corporate tax deductions and losses. These modifications aim to target companies with annual revenues exceeding 50 million pesos, potentially generating an additional 140 billion pesos in public revenue. Carlos Lerma Cotera, the Undersecretary of Revenue, stated that the analysis identified 54,000 companies that have not paid ISR for five years and 129,000 companies that have declared fiscal losses for the last three years despite reporting increased income. The Secretariat of Finance and Public Credit argues that many of these cases involve an abuse of deductions and the use of simulated operations. To address this, the government is establishing a general rule where deductions for companies above the 50 million peso threshold cannot exceed 96.67 percent of their income. The administration also highlighted efforts to combat tax evasion through the identification of fake invoices. Between October 2024 and August 2026, the government published over 3,000 facturers in the Official Gazette of the Federation, blocked more than 38,000 companies involved in fictitious operations, and conducted nearly 2,000 audits on invoice buyers.

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