Amount budget, regularization incentives and macroeconomic framework: The approved ruling of the Federal Revenue Law 2027
The Plenary of the Chamber of Deputies approved in general and in particular the ruling that issues the Federal Revenue Law (LIF) for fiscal year 2027. The package is expected to raise total resources of 10.63 trillion pesos, representing an annual increase of 0.7% in real terms compared to what was authorized for 2026. The general vote concluded with 331 votes in favor and 118 against, while in particular it was consolidated with 340 votes in favor and 109 against.
Substantial modification: Expansion of the Fiscal Regularization Program
During the specific discussion, the Plenary accepted a reserve to the Twenty-First Transitional Article presented by Deputy Ricardo Monreal (Morena), president of the Political Coordination Board. The modification eliminates the maximum income limit of 300 million pesos (approximately 16 million dollars) that was originally required as a prerequisite to access the benefits of the Fiscal Regularization Program 2027.
The operational conditions of this scheme establish:
- Zero condonations of principal tax: The benefit encompasses only the elimination of fines, surcharges, and enforcement costs arising from overdue tax credits.
- Mandatory prior payment: To make the condonation of surcharges and penalties effective, the taxpayer must settle the principal amount of the owed tax in advance.
- Expansion of the universe of beneficiaries: The removal of the 300 MDP limit opens the door to 16,000 large taxpayers, who together contribute nearly 2.3 trillion pesos to the public treasury, in addition to benefiting 2.5 million legal entities and about 30 million individuals.
Defending the proposal in the chamber, Deputy Ricardo Monreal stated:
There will be no tax incentives if there is no tax payment. There is no tax condonation, there is no tax exemption, but there are tax incentives in terms of surcharges, fines, and enforcement costs. Whoever takes advantage of this benefit must first pay the tax owed so that fines, charges, surcharges, and enforcement costs can be reduced.
Ratification of the macroeconomic framework and legislative route
The macroeconomic variables sent by the Ministry of Finance and Public Credit (SHCP) remained unchanged from the original proposal:
- GDP growth: Estimated projection between 1.5% and 2.5%.
- Exchange rate: Estimated at 18.00 pesos per dollar.
- Oil premises: Average price of the Mexican mix at 61.8 dollars per barrel, with a production platform of 1,800,100 barrels per day.
After its approval in San Lázaro, the ruling was sent to the Senate to continue its review and legislative ratification process.
From the editorial perspective of next+, the elimination of the income limit of 300 MDP for the Fiscal Regularization Program represents a pragmatic strategy for advance collection. Instead of creating new taxes or raising tax rates, the financial authority seeks to unlock litigations and accumulated tax credits in the large taxpayer segment through the condonation of accessories (fines and surcharges) in exchange for the immediate collection of the principal capital. For the finance, treasury, and corporate fiscal departments, the window opened by the LIF 2027 constitutes a strategic opportunity to clean up tax liabilities and regularize contingencies under a legal framework of certainty before the end of the fiscal year.