The Senate floor is debating the 2027 Economic Package on October 27, 2026. The package projects revenue of 10 trillion 636 billion pesos and proposes limiting deductions for companies with annual revenue above 50 million pesos, while also expanding the scope of the Servicio de Administración Tributaria (SAT) tax regularization program.
The package reached the floor after its approval on October 21 in the joint committees on Finance and on Legislative Studies, First, which endorsed the opinions without changes from what was sent by the Chamber of Deputies, according to a report by Expansión. According to Info 7, the committees backed the minutas with 18 votes in favor and 11 against. For Mexican companies, the outcome defines how they will calculate their deductions and how they will settle pending tax debts in 2027.
On income tax, companies with revenue above 50 million pesos may not deduct more than 96.7% of their accumulated income once they exceed that threshold; those that deduct less would have a 99% limit. Amortization of tax losses is capped at 50% of each year's taxable profit, with a 20-year window to deduct them instead of 10.
In the twenty-first transitional article of the Revenue Law, the proposal eliminates the 300 million peso cap for entering the SAT's Tax Regularization program. As a result, more than 16,000 large companies could reduce penalties, surcharges and collection costs by up to 100%, provided they pay the principal tax in a single installment and have not challenged their tax assessments.
If the floor approves the opinions without modifications, the rules are published in the Diario Oficial de la Federación before the legal deadline of October 30. If the Senate introduces changes, they return to the Chamber of Deputies for a new review.
This article was written with the assistance of artificial intelligence from verified sources and reviewed by a human editor before publication.
