Key changes in the Miscellaneous Tax Resolution for 2026

In broad terms, the Miscellaneous Tax Resolution (RMF) for 2026 maintains most of the provisions established in the resolution corresponding to the previous year. However, it is important to note that certain rules have indeed been added and eliminated.

We have prepared a document highlighting the main changes (both additions and removals), as well as the rules that remain in force and are considered most significant due to their relevance and general application. We invite you to download it by clicking the button below or at the bottom of this page.

Click here to download the document.

These are the rules we address in the document:

Federal Tax Code (CFF)

• General provisions
• Electronic media
• Returns and compensation
• Registration in the RFC
• RFC notices
• Online digital tax receipt or electronic invoice
• Powers of the fiscal authorities
• Instalments
• Notifications and tax debt guarantees
• The administrative procedure of execution
• Tax offences

Income tax

• Credit and insurance and bond institutions, general deposit warehouses, financial lessors, credit unions and investment funds
• The obligations of legal entities
• Income from the disposal of assets
• Interest income

Value Added Tax

• General provisions

Excise Tax (IEPS for its acronym in Spanish)

• General provisions
• Taxpayer obligations

Federal Revenue Act

• General provisions

Other relevant matters

• Fiscal regularisation programme
• Programme to repatriate or bring in funds from abroad
• 2026 Football Association World Cup
• Decrees, circulars, conventions and other provisions
• Provision of digital services

At Forvis Mazars we are at your service to resolve any doubts or concerns regarding the most recent updates to the RMF.