If you're a business owner or a self-employed individual, you've probably already heard about the 2027 tax reforms. And it's normal to have doubts: between alarmist headlines and contradictory reports, it's hard to know what's a fact and what's still just a proposal.
Let's take it step by step. On September 8, 2026, the Federal Executive presented the 2027 Economic Package to the Congress of the Union. Its discussion begins in committees and then goes to the full Congress. In other words, it is not yet law, and its final content may change.
At GGAF, we help individuals and businesses prevent risks before they become legal problems. This guide explains what's being proposed, why it matters, and what you can do today without waiting for the final text to be published.
What is being proposed for 2027?
One reassuring fact: according to published analyses, a general increase in income tax or VAT is not being considered. The emphasis is elsewhere: on more detailed tax audits. These are the proposals that are most worth following. We reiterate: these are initiatives, not current regulations.
1. Limits on tax deductions and losses
The proposed reform to the Income Tax Law would limit authorized deductions to 96.67% of taxable income, or 99% of deductions, depending on the case. It also proposes that losses from previous years could only be carried forward up to 50% of taxable income. Any excess could be applied in subsequent years.
If approved, the effect on your cash flow would be immediate. That's why it's a good idea to review your tax planning for 2027 now.
2. Interest deduction
Another proposal is to lower the limit for deducting net interest from 30% to 20% of adjusted taxable income. If your company relies on financing, it's worth simulating the impact.
3. Regularization program with forgiveness of fines and surcharges
Here is a proposal that benefits taxpayers. It proposes a 100% tax incentive on fines, surcharges, and enforcement costs for those who had total income in 2025 of up to 300 million pesos and have outstanding or accepted tax debts.
Note the exclusions. It would not apply to large taxpayers, nor to those involved in tax-related criminal proceedings, those with a final conviction for tax offenses, or those listed in Articles 49 Bis, 69-B, and 69-B Bis of the Federal Tax Code. Even so, the final requirements could change during the discussion.
Tax crimes in Mexico: why they remain the most sensitive issue
The 2027 tax reforms we know of today focus on deductions, losses, and regularization. We found no specific changes to the catalog of tax crimes in Mexico among the initiatives analyzed. However, the current framework remains fully in effect, and this is where mistakes are most costly. These are the situations that receive the most attention from the tax authorities.
Materiality of the operations
Having an invoice isn't enough. The tax authorities can request contracts, deliverables, emails, photographs, and proof of payment that demonstrate the service was indeed provided or the goods were delivered. If a supplier lacks the infrastructure, personnel, or capacity to fulfill the invoice, those deductions are very likely to be rejected.
Companies that invoice simulated transactions
Therefore, before hiring a supplier, it's advisable to review their tax status and confirm they are not listed on the SAT's blacklists. Invoicing or deducting nonexistent transactions can escalate from a fine to criminal charges.
Tax discrepancy
This occurs when your expenses, investments, or bank transactions exceed your declared income. Deposits, transfers, and card payments may be reviewed if there is no documentation explaining their origin.
Errors in CFDI and payroll
Inconsistencies in receipts, especially in the CFDI payroll 4.0, continue to cause fines and audits: incorrect codes, improper cancellations, or incorrectly captured data.
Foreign trade
Whether you import or export, the review of customs declarations, origin of goods, and temporary imports remains strict. Incomplete documentation can result in significant penalties.
What to do while the reforms are still under discussion
There is still no final text. If approved, the package would come into effect on January 1, 2027. That leaves time to prepare calmly
Do a 2027 tax simulation with the limits on deductions and losses as a possible scenario.
Organize your evidence: contracts, deliverables, and payments for each relevant transaction.
Check your suppliers and their status with the SAT (Mexican Tax Administration Service).
Evaluate whether you could access the regularization program and what would exclude you.
Keep track of any changes made by Congress, because the final text may be different.
GGAF can help you prepare for 2027
If you've already received a tax notice, or want to strengthen your compliance before the rules change, at GGAF we have tax lawyers who will guide you through the entire process. We analyze your company's risks, design preventative strategies, and defend your rights before the authorities when necessary.
Contact us at (81) 4174-5411 and receive legal advice to protect your assets and the stability of your business.
Frequently Asked Questions about the 2027 Tax Reforms
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No. These are initiatives that Congress is currently analyzing. They may be approved, modified, or partially rejected, so it's best to consider them as scenarios, not as current rules.
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According to published analyses, there is no general increase in income tax or VAT, although there are changes that could increase your effective tax burden, such as limits on deductions and losses.
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In the initiatives we reviewed, we did not identify any modifications to the catalog of tax crimes. However, there is an exclusion from the regularization program for those involved in tax-related criminal proceedings. The most prudent course of action is to monitor the final text.
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You could benefit from the proposed regularization program, provided you meet the requirements and it is approved. Review your case with a specialist before making any decisions.
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If you receive a request or audit, respond within the established deadlines and seek legal advice from the outset. A well-planned response can reduce risks and protect your rights throughout the entire process.
