On September 8, 2026, Mexico's Chamber of Deputies received from the Secretaría de Hacienda y Crédito Público (SHCP) the Paquete Económico for Fiscal Year 2027, the annual federal tax and budget filing for 2027 ISR, IVA and IEPS rules. Chamber president Raúl Bolaños-Cacho Cué took delivery from finance secretary Edgar Abraham Amador Zamora at San Lázaro under Article 74-IV of the Constitution and Article 42-III of the Federal Budget Law, as recorded in Chamber Bulletin No. 4431.
The texts are not yet law. What changed on 8 September is that the 2027 tax year is now in committee: SHCP tabled Ley del Impuesto sobre la Renta (LISR) amendments that close the path to using factureras to credit deductions, and set a 2027 tax-revenue target of 15.9 percent of GDP with no new taxes. SAT-facing teams must model those deduction and CFDI integrity rules now, because the package is built to bind on Diario Oficial de la Federación (DOF) publication, typically 1 January 2027.
What tax measures did SHCP table, and are they binding yet?
Nothing in the package binds a taxpayer today. The constitutional filing comprises the iniciativa de Ley de Ingresos de la Federación, the proyecto de Presupuesto de Egresos de la Federación (PEF), and the legal reforms to 2027 revenue sources. Those documents were ordered into the Gaceta Parlamentaria the same day, with the Pleno informed on 9 September 2026 and the files turned to commission. Until DOF publication, current LISR, LIVA, IEPS and Código Fiscal de la Federación (CFF) rules continue to apply.
The only tax design SHCP spelled out at delivery is the LISR block. Amador Zamora told the Chamber the changes aim to make companies' contributions more consistent with their economic capacity and to shut off factureras as a route to deductions. SHCP Comunicado No. 71 of 8 September 2026 restates the same bet: tax revenues at a record 15.9 percent of GDP without new taxes, via collection efficiency and action against simulated-operation invoicers. Deduction files that rest on third-party CFDI SAT already treats as simulated-operation risks are the first place that language will bite, once enacted. Pull the Gaceta texts now: any CFF, LIVA, IEPS or Ley Federal de Derechos changes that travel with the miscelánea will be in those documents, not in the bulletin.
Who has to act on the LISR factureras language, and by when?
Every person or entity that files federal ISR in Mexico is in scope of an LISR amendment, including Mexican groups and foreign-owned subsidiaries that deduct purchases, fees or services against Mexican taxable income. The factureras language hits the deduction side: accounts-payable, procurement and tax teams that accept third-party invoices as support for ISR deductions, not only the invoicing mills themselves.
SAT remains the administering authority for ISR, IVA, IEPS and CFDI. Payroll layers (IMSS, INFONAVIT, state impuesto sobre nómina) and digital-platform withholding are not named in the delivery texts; treat them as unchanged unless the Gaceta iniciativas say otherwise. The near-term work is ISR deduction documentation and supplier CFDI integrity, with a working deadline of 1 January 2027.
What is the legislative calendar from receipt to DOF?
Tax bills must originate in the Cámara de Diputados. The files now sit with the Comisión de Hacienda y Crédito Público (chair Carol Antonio Altamirano) and the Comisión de Presupuesto y Cuenta Pública (chair Merilyn Gómez Pozos). Under Article 74, fraction IV of the Constitution, the Chamber must approve the PEF by 15 November 2026. The Ley de Ingresos and the LISR reforms then need the Senado as revising chamber, presidential promulgation and DOF publication. The Paquete is designed to bind on 1 January 2027.
| Instrument | Status on 8 September 2026 | Chamber path | When it would bind |
|---|---|---|---|
| Ley de Ingresos de la Federación 2027 | Iniciativa received, to Gaceta Parlamentaria | Diputados (origin), then Senado | DOF publication, designed for 1 January 2027 |
| LISR amendments (factureras deductions) | Proposed in the package; text in Gaceta | Comisión de Hacienda, then both chambers | Same, only after DOF |
| Presupuesto de Egresos de la Federación 2027 | Proyecto received | Cámara de Diputados only, by 15 November 2026 | DOF publication |
SHCP's envelope around those bills is a 2027 RFSP deficit of 3.9 percent of GDP (1.8 percentage points below 2024) and a Pemex financial surplus target of MXN 95 billion. Those figures frame the collection pressure behind the LISR crackdown; they create no taxpayer obligation.
What should tax, AP and payroll teams do this week?
Retrieve the Gaceta Parlamentaria iniciativas for the Ley de Ingresos and the LISR and map every deduction you currently support with third-party CFDI against the factureras wording. Freeze any 2027 tax-provision assumption that treats this package as already in force. Diary the 15 November PEF deadline and the committee dictámenes. Brief AP and procurement that supplier CFDI integrity is the 2027 SAT priority SHCP announced on day one, and keep payroll on watch until the published texts say otherwise.
Continuous, per-jurisdiction real-time monitoring surfaces a Mexican tax package the day the Chamber receives it, before the Gaceta texts are digested by specialist counsel; Obsidian's verified regulatory companion tracks this Paquete through committee and DOF.
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Act now: pull the Gaceta iniciativas, test your ISR deduction file against the factureras language, diary 15 November 2026 and 1 January 2027, and brief tax, AP and payroll before the first dictamen lands.
