Mexican Senate Passes 2026 Federal Tax Code, Strengthening Measures Against Fake Invoicing

Web Editor

October 28, 2025

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Background on the Mexican Senator Involved

Luis Donaldo Colosio, a senator from the Movimiento Ciudadano party, expressed concerns about the new amendments to the Código Fiscal de la Federación (CFF). Colosio, known for his advocacy for transparency and civil liberties, raised alarms about the potential for unlimited surveillance, administrative censorship, and digital insecurity that the new provisions might bring.

Senate Approval and Controversy

On the night of this Tuesday, the Mexican Senate approved the proposed modifications to the CFF for the following year with 76 votes in favor, 36 against, and no abstentions. This decision sends the bill to the federal executive branch.

  • Key Points of Approval:
  • Enhanced fiscal powers to combat fake invoicing (factureras).
  • Controversy over accusations of a “spy law” and “fiscal terrorism.”

Senator Claudia Edit Anaya, a Priísta, deemed the CFF dictamen inconstitutional and requested a motion to suspend its analysis for further review.

Part of the 2026 Economic Package

These amendments are part of the Paquete Económico 2026. The Senate still needs to discuss the Ley de Ingresos de la Federación (LIF) 2026, which must be approved before the end of October.

  • Proposed Income in LIF 2026:
  • Over 10.1 trillion pesos, with 1.75 trillion pesos from domestic debt and 15.5 billion USD from external credit.

The government anticipates a historic tax revenue of 5.8 trillion pesos, an increase of 6.5% compared to this year’s approved amount.

  • Projected Revenue Sources:
  • Petroleum sector: 1.2 trillion pesos, a 1.9% annual increase.
  • Government organizations and enterprises: 1.2 trillion pesos, a 1.2% annual increase.

Key Questions and Answers

  1. What is the Código Fiscal de la Federación (CFF)?
  2. The Código Fiscal de la Federación is Mexico’s federal tax code that outlines the rules and regulations for tax collection, administration, and compliance.

  3. What are the main concerns raised by senators?
  4. Senators, including Luis Donaldo Colosio and Claudia Edit Anaya, expressed concerns about potential infringements on civil liberties, such as unlimited surveillance and administrative censorship. They also questioned the constitutionality of certain amendments.

  5. What are the projected income sources for LIF 2026?
  6. The projected income sources for LIF 2026 include domestic debt (1.75 trillion pesos) and external credit (15.5 billion USD). Additionally, the petroleum sector is expected to contribute 1.2 trillion pesos, and government organizations and enterprises are projected to add 1.2 trillion pesos.

  7. What is the significance of this approval in the context of the Paquete Económico 2026?
  8. This approval is part of the broader Paquete Económico 2026, which aims to establish a comprehensive economic framework for Mexico. The Senate still needs to approve the Ley de Ingresos de la Federación (LIF) 2026 before the deadline of October 31.