Amendment to Article 141 of the Federal Tax Code: Security for the Tax Interest

With the tax reform that entered into force on 1 January 2026, the aforementioned Article 141 was amended to introduce a mandatory order of priority for securing the tax interest. The reform established the deposit certificate as the preferred means of security and authorised Banco del Bienestar and Banjército as the only financial institutions empowered to issue it. Only where taxpayers were able to demonstrate the impossibility of securing the tax liability in this manner were they allowed access to other subsidiary forms of security.

The amendment to Article 141 published on 9 April 2026 removes the mandatory priority of the deposit certificate as the preferred means of securing the tax interest and allows taxpayers to choose the security that best suits their interests. These include a letter of credit, pledge, bond, joint and several liability, or attachment through administrative proceedings, as well as the deposit certificate itself.

Prior to the 2026 tax reform, Article 141 of the Federal Tax Code already provided that the security had to cover the updated amounts of the taxes due and the surcharges accrued. It also had to cover any surcharges generated during the twelve months following the granting of the security. However, the amendment of 9 April 2026 provides that, once this period has elapsed and while the tax liability remains outstanding, the security must be updated annually and increased so as to cover the updated tax liability and the amount of surcharges, including those corresponding to the following twelve months.

As a result of the foregoing, although the priority of the deposit certificate as a means of securing the tax interest has been eliminated and taxpayers are now permitted to access the other aforementioned forms of security, such security must be updated annually until the tax liability has been settled in full or the proceedings have been resolved.

At Forvis Mazars, we have the experience and technical approach required to help you interpret these changes and anticipate their impact. Our team supports you in reviewing risks, opportunities and compliance, strengthening your tax management and assisting informed decision-making in an increasingly dynamic tax environment.