Overview of the 2026 Miscellanea Fiscal and its Key Provisions
The Mexican Senate has approved the 2026 Miscellanea Fiscal, which includes several significant changes. These changes aim to increase taxes on tobacco and soft drinks, impose a tax on violent video games, regulate “light” or “zero” beverages, and grant more powers to the tax authority to combat tax evasion schemes known as “factureras.” The legislation also raises migration and museum fees. The Senate still needs to discuss the Federal Income Law (LIF) 2026, which must be approved by October 31.
Key Provisions of the 2026 Miscellanea Fiscal
- Increased taxes on tobacco and soft drinks: The approved legislation raises existing taxes on these products.
- Tax on violent video games: Games deemed violent will be subject to a new tax.
- Regulation of “light” or “zero” beverages: These beverages will also face increased taxes.
- Enhanced powers for the tax authority: The government will have greater ability to combat tax evasion schemes.
- Migration and museum fee hikes: Fees for migration-related services and museum visits will increase.
Controversy Surrounding the CFF Reforms
The approved changes to the Federal Tax Code (CFF) have sparked debate. These reforms allow tax authorities to deny registration in the VAT system for businesses if any partners or representatives are linked to false invoicing. Additionally, tax authorities can now request real-time user data from digital platforms.
- Criticism from senators: Luis Donaldo Colosio (Movimiento Ciudadano) argues that these changes open the door to unlimited surveillance, administrative censorship, and digital insecurity.
- Constitutional concerns: Claudia Edit Anaya (PRI) claims the CFF reforms are unconstitutional and has called for a motion to suspend and review them.
- Espionage accusations: Cristina Ruíz Sandoval (PAN) and Imelda San Miguel Sánchez (PAN) criticize the excessive surveillance powers granted to tax authorities, labeling it a “spy law.”
Lack of Transparency in Migratory Rights Funds
During the discussion of the Federal Rights Law, PAN senator Mayuli Latifa Martínez highlighted a lack of transparency regarding funds obtained from migratory rights payments.
- Migratory rights fee increases: The Non-Resident Right was 717 pesos in 2024, increasing to 860 pesos for 2025, and projected to rise to 983 pesos in 2026.
- Unclear allocation of funds: These resources are not directed towards tourism promotion, leaving their purpose unclear.
“Not a Whim,” Say Lawmakers on IEPS Adjustments
Senator Rafael Huerta (Morena) stated that the IEPS adjustments are not whimsical but follow international recommendations.
- Reinvesting in the people: Huerta emphasized that all IEPS revenue should benefit the public through healthcare and well-being programs.
- Opposition concerns: Despite claims that resources will go to healthcare, critics argue that the government does not allocate funds to programs addressing diseases caused by tobacco and sugary beverage consumption.
- Impostor imposition: Opposition senators argue that these taxes are disguised as “healthy” imposts, merely aiming to boost revenue rather than address public health concerns.
Key Questions and Answers
- What is the 2026 Miscellanea Fiscal? It’s a set of tax-related changes approved by the Mexican Senate, including increased taxes on tobacco and soft drinks, a tax on violent video games, regulation of “light” or “zero” beverages, and enhanced powers for the tax authority to combat tax evasion.
- What are the controversial CFF reforms? The reforms allow tax authorities to deny registration in the VAT system for businesses linked to false invoicing and grant real-time user data access from digital platforms, raising concerns about surveillance and privacy.
- Why is there a lack of transparency in migratory rights funds? Critics argue that the purpose and allocation of funds from increased migratory rights payments remain unclear, as they are not directed towards tourism promotion.
- Why are the IEPS adjustments controversial? While lawmakers claim these changes follow international recommendations, critics argue that resources are not allocated to healthcare programs addressing diseases caused by tobacco and sugary beverages.
