Background on the Miscellanea Fiscal 2026
The Mexican Senate approved, in general terms, the Miscellanea Fiscal 2026, which includes amendments to the Federal Tax Code (CFF), the Federal Rights Law, and the Special Impost on Production and Services (IEPS). This approval came amidst criticism from opposition parties, who accused the government of enabling digital surveillance and imposing new taxes under the guise of promoting healthy habits.
Who are the key figures and parties involved?
The Senate session began amidst tension, with PRI legislators attempting to delay the start of debate. Despite this, the ruling majority pushed through all three proposals while opposition parties raised concerns about the direct impact on Mexican families’ finances and questioned the official narrative on public health and fiscalization.
Key Changes in the Miscellanea Fiscal 2026
- IEPS on violent video games: An 8% tax will be imposed on violent video games.
- Increased IEPS on sugary drinks: The IEPS rate for sugary beverages will rise from 1.6451 to 3.018 pesos per liter, while “light” or “zero” beverages will face a 1.5 pesos per liter tax.
- Strengthened enforcement against “factureras”: The government will gain more authority to combat companies that issue tax documents for non-existent transactions.
- Increased fees for public services: Some public service fees, including museum and archaeological site entrances managed by the National Institute of Anthropology and History (INAH), will see hikes.
- Adjustments to migratory quotas: Up to 100% adjustments will be made for visitors without work permits, temporary and permanent residents; a 50% discount will apply for humanitarian cases like family reunification, job offers, or cultural invitations.
Government’s Response and Opposition Concerns
Senator Rafael Huerta from Morena defended the IEPS updates, stating they are based on international recommendations and not mere caprices. He emphasized that every peso collected through IEPS should benefit the public in terms of healthcare and well-being.
However, opposition senators argued that despite claims of allocating resources to health initiatives, the government fails to earmark funds for programs addressing diseases caused by tobacco and sugary beverage consumption.
Néstor Camarillo from Movimiento Ciudadano criticized the video game tax proposal, stating it’s a revenue-generating tactic rather than an anti-violence measure, revealing the poor state of public finances. He also expressed concern over the proposed real-time data sharing by digital platforms with the tax authority (SAT), likening it to surveillance rather than efficient fiscalization.
Key Questions and Answers
- What is the Miscellanea Fiscal 2026? It’s a set of proposed amendments to Mexico’s tax laws, including the Federal Tax Code (CFF), Federal Rights Law, and Special Impost on Production and Services (IEPS).
- What changes does it propose? The proposed amendments include taxes on violent video games, increased IEPS rates for sugary drinks, enhanced enforcement against fraudulent tax practices, fee hikes for public services, and adjustments to migratory quotas.
- Why is there opposition? Opposition parties argue that these changes will negatively impact families’ finances, question the government’s allocation of tax revenues to health initiatives, and accuse the government of enabling digital surveillance.
