On April 9th, 2026, the Decree amending Article 141 of the Mexican Federal Tax Code (“CFF”) was published in the Official Gazette of the Federation (“DOF”), regarding the methods for securing the fiscal interest of the Federation. This reform reverses the mandatory order of priority for providing guarantees that had been adopted as of January 1st, 2026.
The amended text provides that taxpayers may guarantee the fiscal interest “through any of the forms” set forth in the Article itself, such forms no longer being subject to a mandatory order of priority.
Procedures for securing the fiscal interest initiated between January 1st, 2026, and the entry into force of the reform in question, as well as guarantees established during such period, may be governed by the amended provisions, provided that the taxpayer expressly requests this before the tax authority within 30 calendar days following the reform’s entry into force.
For guarantees already in place, their substitution shall not interrupt the suspension of the administrative enforcement procedure nor give rise to any additional requirements. The tax authority shall rule on requests for substitution of guarantees within a period not exceeding 20 business days.
Our Tax Practice Group is at your disposal to analyze the specific implications of this reform and, where applicable, to provide assistance in connection with the substitution of guarantees filed between January 1st, 2026, and the effective date of the Decree referred to herein.
