Medios

Los precios de transferencia se han convertido en un tema central tanto para las autoridades fiscales como para las empresas en México. En años recientes, el Servicio de Administración Tributaria (SAT) ha intensificado de manera significativa sus facultades de fiscalización: entre 2019 y 2024, las auditorías en materia de precios de transferencia generaron recaudaciones superiores a MXN 106 mil millones, lo que representa un incremento del 367% respecto del quinquenio anterior. Estas cifras envían un mensaje claro: las operaciones entre partes relacionadas están bajo un escrutinio cada vez más riguroso.

¿A qué responde este enfoque? Las reglas de precios de transferencia existen para evitar que los grupos multinacionales erosionen la base gravable en México o trasladen utilidades al extranjero mediante cargos intercompañía artificiales. En términos simples, los precios pactados entre empresas relacionadas deben reflejar condiciones de mercado reales y no esquemas de planeación fiscal agresiva.

Este resumen ejecutivo presenta las principales obligaciones y cambios recientes en el marco de precios de transferencia en México, con el objetivo de brindar a CFOs y responsables fiscales una visión clara sobre cumplimiento, riesgos y consideraciones estratégicas. Muchas empresas aún tratan los precios de transferencia como un mero trámite, pero como se verá a continuación, ese enfoque resulta cada vez más riesgoso.

Principios clave y obligaciones legales

El eje central de los precios de transferencia es el Principio de Plena Competencia (Arm’s Length Principle), estándar respaldado por la OCDE y plenamente adoptado por México. Este principio exige que los precios o márgenes de utilidad pactados entre partes relacionadas sean equivalentes a los que hubieran acordado partes independientes en operaciones comparables y bajo condiciones similares.

La Ley del Impuesto sobre la Renta (LISR) incorpora expresamente este principio. El artículo 179 establece la obligación de que todas las operaciones entre partes relacionadas se realicen a valores de mercado y reconoce a las Directrices de Precios de Transferencia de la OCDE como criterio interpretativo. Por su parte, el artículo 180 señala los métodos de precios de transferencia autorizados, adopta el rango intercuartil como herramienta estadística para determinar rangos de mercado e incorpora la regla del “mejor método”, es decir, la obligación de aplicar el método más apropiado según las circunstancias del caso.

En términos prácticos, la legislación exige que los precios intercompañía estén debidamente sustentados y faculta al SAT para verificar y, en su caso, ajustar dichos precios.

Documentación y declaraciones informativas

La legislación mexicana impone obligaciones específicas de documentación y revelación de información. El artículo 76, fracción IX de la LISR obliga a los contribuyentes personas morales a contar y conservar documentación comprobatoria que demuestre que sus operaciones con partes relacionadas se realizaron conforme al principio de plena competencia. Esta obligación aplica tanto a operaciones nacionales como internacionales.

Adicionalmente, el artículo 76, fracción X de la LISR establece la obligación de presentar una declaración informativa anual de operaciones con partes relacionadas. Esta declaración —conocida históricamente como el Anexo 9 de la DIM— debe presentarse a más tardar el 15 de mayo de cada año y proporciona al SAT información clave sobre las operaciones intercompañía, incluyendo montos, naturaleza de las transacciones y países de residencia de las contrapartes.

BEPS y reportes Local File, Master File y Country-by-Country

Como parte de la adopción de las acciones BEPS de la OCDE, el artículo 76-A de la LISR introdujo la obligación de presentar reportes informativos adicionales: el Local File, el Master File y el reporte País por País (Country-by-Country Report).

El Master File:

Contiene una descripción general del grupo multinacional, incluyendo su estructura organizacional, actividades de negocio, intangibles, situación financiera y políticas globales de precios de transferencia.

El Local File:

detalla la información específica de la entidad mexicana: estructura organizacional local, actividades, operaciones con partes relacionadas, montos, precios y el análisis económico que sustenta el cumplimiento del principio de plena competencia.

El reporte Country-by-Country:

presenta información agregada, por jurisdicción, sobre ingresos, utilidades, impuestos pagados, número de empleados y activos tangibles. Generalmente aplica a grupos multinacionales con ingresos consolidados iguales o superiores al umbral equivalente a EUR 750 millones.

Ampliación del alcance por reformas recientes

Una modificación relevante al Código Fiscal de la Federación, mediante el artículo 32-H, fracción VI, amplió el universo de contribuyentes obligados a presentar Local File y Master File. Actualmente, cualquier contribuyente que sea parte relacionada de una entidad obligada a dictaminar sus estados financieros para efectos fiscales deberá presentar estos reportes, independientemente de su propio nivel de ingresos. En la práctica, esto elimina la posibilidad de que subsidiarias pequeñas de grupos grandes queden fuera del radar de la autoridad.

¿Quiénes son partes relacionadas y quiénes deben cumplir?

La definición de partes relacionadas en México es amplia. Existe relación cuando una persona participa directa o indirectamente en la administración, control o capital de otra, o cuando ambas están bajo control común. Esto incluye matrices, subsidiarias, empresas hermanas, establecimientos permanentes y asociaciones en participación.

Asimismo, las operaciones con entidades ubicadas en regímenes fiscales preferentes (REFIPRE) se consideran sujetas a análisis de precios de transferencia, aun cuando formalmente no exista vinculación accionaria.

En general, todo contribuyente mexicano con operaciones con partes relacionadas está obligado a cumplir con las reglas de precios de transferencia, salvo ciertas excepciones para contribuyentes de menor tamaño. No obstante, dichas excepciones no aplican cuando existen operaciones con REFIPRE, contratos con el gobierno o cuando el contribuyente forma parte de un grupo obligado a dictaminarse.

Fiscalización, riesgos y sanciones

El SAT cuenta con amplias facultades para fiscalizar precios de transferencia. En caso de detectar que las operaciones no se pactaron a valores de mercado, puede ajustar ingresos o deducciones, determinar créditos fiscales, imponer multas y cobrar recargos y actualizaciones. Además, la falta de documentación o de presentación de declaraciones informativas conlleva sanciones económicas relevantes.

Calendario y planeación

El 15 de mayo es una fecha crítica: vence la declaración informativa de operaciones con partes relacionadas y, en su caso, la presentación del Local File.

El 31 de marzo vence la declaración anual del ISR para personas morales, por lo que los resultados de precios de transferencia deben considerarse oportunamente.

El 31 de diciembre corresponde a la presentación del Master File y del Country-by-Country Report.

Los precios de transferencia en México representan un componente esencial del cumplimiento fiscal para cualquier empresa con operaciones entre partes relacionadas. El marco normativo es cada vez más exigente y la autoridad fiscal ha demostrado una clara intención de fiscalizar activamente estas operaciones. Para las empresas, esto implica que los precios de transferencia deben abordarse como un tema estratégico y de gestión de riesgos, y no únicamente como una obligación formal anual.

Cómo puede ayudar AS Consulting Group

Navegar por el marco de precios de transferencia de México requiere no solo experiencia técnica, sino también un enfoque estratégico y preventivo alineado con los criterios de aplicación actuales de la SAT. AS Consulting Group (ASCG) apoya a las empresas a lo largo de todo el ciclo de vida de los precios de transferencia: desde el diseño y la documentación de las transacciones entre empresas según el principio de plena competencia, hasta la preparación de los informes locales, maestros y CbC, la gestión de las declaraciones informativas y el apoyo en la defensa de auditorías ante la SAT. Nuestro equipo multidisciplinario combina análisis fiscales, legales y económicos para ayudar a mitigar los riesgos, garantizar el pleno cumplimiento y convertir los precios de transferencia en un proceso controlado y orientado al valor, en lugar de una obligación reactiva.

Si desea evaluar su exposición actual en materia de precios de transferencia o necesita apoyo con el cumplimiento y la planificación en México, nuestro equipo estará encantado de ayudarle.

Lic. Denise Caetano Gerente de Desarrollo de Negocio y Atención al Cliente AS Consulting Group DeniseC@ascg.mx Tel: +52 (55) 8558 9335

Transfer pricing is now front and center for tax authorities and businesses in Mexico. In recent years, the Mexican Tax Administration Service (SAT) has dramatically stepped up enforcement: between 2019 and 2024, SAT audits yielded over MXN 106 billion from transfer pricing adjustments, a staggering 367% increase over the previous five-year period. These numbers underscore a clear message: intercompany transactions are under intense scrutiny. Why such focus? Transfer pricing rules exist to prevent multinational groups from using intercompany charges to erode the Mexican tax base or shift profits abroad. In other words, prices set between related companies must reflect market reality, not a tax planning fiction. This executive summary highlights the key obligations and recent shifts in Mexico’s transfer pricing landscape, equipping CFOs and tax leaders with insight into compliance, risks, and strategic considerations. Many companies still treat transfer pricing as a check-the-box exercise, but as we’ll explore, that mindset is risky in today’s environment.

Key Principles and Legal Obligations

At the heart of transfer pricing is the Arm’s Length Principle, the OECD-endorsed standard that Mexico has fully adopted. It requires that prices or profit margins between related parties be the same as those that would be agreed by independent parties in comparable transactions under similar conditions. Mexico’s Income Tax Law (Ley del ISR) explicitly incorporates this principle: Article 179 mandates arm’s-length pricing for all controlled (related-party) transactions and even references the OECD Guidelines as authoritative interpretation material. Article 180 of the ISR specifies the approved transfer pricing methods, designates the interquartile range as the statistical tool for determining an acceptable market range, and enshrines the “best method” rule, meaning you must use the method most appropriate for your case.

In short, the law requires that your company’s intercompany prices be justifiable against what independent parties would have done, and it gives SAT both the methodology and the mandate to enforce that standard.

Crucially, Mexican law imposes documentation and reporting obligations around transfer pricing. Article 76 Section IX of the MITL requires corporate taxpayers to obtain and maintain supporting documentation (often in the form of a formal transfer pricing study) that demonstrates their intercompany transactions were conducted on arm’s-length terms.

This applies to all companies with related-party transactions, regardless of whether those transactions are domestic or cross-border. (Even individuals with business activities “Personas Físicas” are subject to similar requirements under Article 90 of the same law, though our focus here is on corporations.) In tandem, Article 76 Section X obligates companies to file an annual information return disclosing their related-party transactions for the prior year. This informative return, historically known as “Annex 9 of the DIM” is due by May 15 each year and provides SAT with key details of your intercompany dealings (amounts, related counterparties, etc.).

Mexico’s transfer pricing regime was significantly expanded in response to the OECD’s Base Erosion and Profit Shifting (BEPS) initiatives. Article 76-A of the ISR, introduced in recent years, requires certain taxpayers to file comprehensive informative reports known as the Local File, Master File, and Country-by-Country (CbC) Report. These roughly correspond to BEPS Action 13 documentation:

• Master File: A high-level overview of the multinational group’s global business, organizational structure, intangibles, financials, and overall transfer pricing policies. Typically, a group’s headquarters prepares this to give context on how value is created and distributed across jurisdictions.
• Local File: A detailed report on the local Mexican entity, including its organizational structure, business activities, transactions with related parties, the amounts and pricing of those transactions, and economic analysis demonstrating arm’s-length results. Essentially, it’s the Mexican entity’s transfer pricing study for the year, grounded in local data and comparables.
• Country-by-Country Report (CbC): A global report that, for each country in the group’s footprint, discloses aggregate metrics like revenues (related and third-party), profits, income taxes paid, employees, and tangible assets. This report is generally required for large multinational groups (consolidated group revenue of at least ~MXN 12 billion, aligned with the OECD’s EUR 750 million threshold) and is usually filed by the ultimate parent or a designated group entity.

The threshold for filing these BEPS reports is tied to the size of the company or group. Originally, only large taxpayers had to submit the Local and Master files in Mexico. However, a recent change in the Federal Fiscal Code (CFF) has broadened the obligation. A new Article 32-H, Section VI of the CFF now stipulates that any taxpayer that is a related party of an entity required to have its financial statements audited for tax purposes must file the Local and Master File, regardless of the related party’s own revenue level.

In plain terms, if your company is part of a multinational group where, say, the parent or another affiliate exceeds the revenue threshold (currently those with ≥ $1.94 billion MXN must obtain a tax financial statement audit), then your company must comply with the Local/Master file filings even if you’re small. This is an important shift as of the latest reforms: it closes a loophole where smaller subsidiaries of large groups previously might have avoided detailed reporting. Now, size exemptions don’t apply if you’re related to a big player.

Who Counts as a Related Party (And Who Must Comply)

Understanding the definition of “related parties” in Mexico is fundamental, because the rules apply to transactions with those parties. The concept is broad. Under Mexican tax law, two or more persons are considered related if one participates, directly or indirectly, in the management, control, or capital of the other. This obviously covers parent companies and their subsidiaries, sister companies under common control, and situations of direct ownership. It also includes relationships through common shareholders or decision-makers (a group of persons acting in concert). In practice, any affiliate within a multinational enterprise is a related party to the others.

Additionally, Mexico’s definition extends to some cases that might surprise you: for example, a permanent establishment (branch) and its head office are related. Joint ventures like “asociaciones en participación” (a type of partnership or profit-sharing association) are explicitly deemed related – the managing partner and the silent partners are treated as related parties to one another. Furthermore, transactions with entities in low-tax jurisdictions can be deemed related-party transactions under Mexican rules. The law on Preferential Tax Regimes (known as REFIPRE rules) essentially assumes that if you’re dealing with a counterparty in a tax haven or a jurisdiction with preferential tax rates, those transactions should be analyzed under transfer pricing rules. In other words, even if you claim an overseas supplier is an “independent” entity, if they’re in a zero-tax haven, the SAT will likely view the prices with skepticism and treat them akin to related-party dealings.

Who must comply?

The short answer: any Mexican taxpayer with related-party transactions, unless a specific exemption applies. This includes Mexican corporations (personas morales) and individuals with business activities.

However, Mexico does provide limited exemptions for small taxpayers. If your company’s gross income in the prior fiscal year did not exceed MXN $13,000,000 (approximately USD ~$700k) from business activities – or MXN $3,000,000 if you’re only providing professional services – then you are not required to prepare a transfer pricing study for the current year nor to file the annual related-party information return (the May 15 “Annex 9”). These small-company exemptions acknowledge that transfer pricing compliance can be burdensome for very modest operations.

Important: These exemptions do not apply if you had any transactions with REFIPRE (low-tax jurisdiction entities) or, for the study exemption, if you did business as a federal government contractor. In other words, a small company dealing with a tax haven entity or performing government contracts must do a transfer pricing study and file the info return despite its size.

The new CFF 32-H rule mentioned earlier also means that even if your entity is small, if you belong to a group where another entity is large enough to require a tax audit, you are obligated to prepare the Local File and Master File. This is a recent tightening of scope – presumably aimed at getting full visibility into large multinational groups, including their smaller subsidiaries in Mexico. For practical purposes, most mid-to-large companies in Mexico (and certainly any multinational affiliate) are in scope for transfer pricing compliance. If you are reading this as a CFO or tax director of a Mexican entity that sells to, buys from, or shares any transactions with a foreign affiliate or another company under common ownership, you almost certainly have transfer pricing obligations.

Documentation and Information Returns: What Needs to be Done

Let’s break down what compliance actually entails. Broadly, there are two components: (1) preparing the transfer pricing documentation itself (the analysis/study), and (2) filing the required informational returns with the tax authority.

1. Transfer Pricing Study (Local File Documentation):

This is the core analysis that demonstrates your related-party transactions were priced at arm’s length. It typically includes a functional analysis (what functions, assets, and risks does the Mexican entity have vs. its related counterparties), detail on each intercompany transaction (e.g. sales of products, provision of services, royalties, loans, etc.), and an economic analysis benchmarking your intercompany prices or margins against those of comparable independent companies. Under Article 76 Section IX ISR, this documentation is obligatory and must be kept on file by the taxpayer. While the law doesn’t force you to submit the full study routinely, you must produce it upon request in an audit, and in practice it should be ready by the time you file annual tax returns.

2. Annual Related-Party Information Return:

By May 15 of each year, taxpayers must electronically submit a summary of their prior year’s related-party transactions to SAT. This informative return (often still referred to colloquially as the “DIM 9” or Annex 9) asks for details such as the types of transactions (e.g. purchases, sales, royalties, interest, services), the amounts, and the countries of the related counterparties

3. BEPS Informative Declarations (Local/Master/CbC):

As discussed, Article 76-A requires qualifying taxpayers to submit three detailed reports: the Local File, Master File, and CbC report. Don’t be confused by the terminology – the “Local File” under 76-A is essentially the same thing as the transfer pricing study documentation, but in a specific format to be submitted to SAT. In Mexico, the 2025 Local File would be due by May 15th, 2026. The Master File is usually prepared by the parent company and must be submitted by December 31.

The CbC report, if the Mexican entity is the ultimate parent or the designated filing entity, is also due by Dec 31 of the following year.

In summary, compliance means keeping a robust transfer pricing report on hand every year and timely filing the required forms.

SAT Enforcement: Risks, Penalties, and Audit Flags

Mexico’s SAT has strong powers to enforce transfer pricing compliance. If they audit and determine your intercompany prices did not reflect arm’s length terms, they can re-characterize your income or deductions to the amounts that would have been earned under arm’s length conditions. Practically, this means they will increase your taxable income (or deny a portion of your deductions) and issue you a tax assessment for the difference. These adjustments typically come with steep penalties and surcharges. The tax code provides monetary fines for failing to have documentation or not filing information returns (fines can range in the tens of thousands of pesos for each infraction, depending on severity). Moreover, any underpaid tax due to transfer pricing adjustments will come with back interest and a penalty (often a percentage of the underpaid tax). In worst cases, transfer pricing issues can even be referred for criminal tax evasion analysis, though that’s for egregious fraud scenarios.

Apart from penalties on paper, there’s a loss of deductions risk even without an audit assessment. Mexican law indicates that expenses that don’t meet arm’s length criteria cannot be deducted. So, if you knowingly have a related-party expense that isn’t priced at market, you’re technically at risk of losing the tax benefit of that expense. It’s a strong incentive to self-correct transfer prices before filing your returns.

Deadlines and Planning Your Calendar

To recap the timeline:

• May 15 is a key date – that’s when the annual informative return of related-party transactions (for the previous calendar year) is due as well as the Local File Return. By that date, you should have your transfer pricing analyses completed or at least in final review, because you’ll be disclosing the fact that you had X amount of transactions of various types. If applicable, the study itself will be submitted via the Local File Return.

• March 31 (for corporations) is when the annual income tax return is due in Mexico for calendar-year taxpayers. It’s prudent to have a sense of your transfer pricing results by that time so you can make any necessary adjustments in that return.

• December 31st is when the Master File, and CbC (if applicable) are due. In short, make transfer pricing a year-round consideration, not a once-a-year fire drill. The companies that handle it best treat transfer pricing like an ongoing compliance workflow: they plan, gather data, analyze, adjust, and report in a cycle that repeats annually, with continuous improvements and updates as business conditions change.

In conclusion, transfer pricing in Mexico is a complex but crucial facet of corporate compliance for any company with related-party transactions. The regulations, from the arm’s length principle to the documentation duties are designed to make sure Mexico gets its fair share of tax revenue from multinational operations. The SAT is actively enforcing these rules, armed with increasing data and analytical tools, as evidenced by the surge in audit recoveries. For businesses, this means transfer pricing is not just a theoretical concept or an annual paperwork burden; it’s a real risk area that needs attention at the highest levels of management.

How AS Consulting Group Can Help

Navigating Mexico’s transfer pricing framework requires not only technical expertise, but also a strategic, preventive approach aligned with current SAT enforcement criteria. AS Consulting Group (ASCG) supports companies throughout the entire transfer pricing lifecycle: from designing and documenting intercompany transactions under the arm’s length principle, to preparing Local File, Master File, and CbC reports, managing informative returns, and providing audit defense support before the SAT. Our multidisciplinary team combines tax, legal, and economic analysis to help mitigate risks, ensure full compliance, and turn transfer pricing into a controlled, value-driven process rather than a reactive obligation.

If you would like to assess your current transfer pricing exposure or need support with compliance and planning in Mexico, our team will be glad to assist you.

Lic: Denise Caetano Business Development and Client Service Manager AS Consulting Group Email: DeniseC@ascg.mx Phone: +52 (55) 8558 9335

Ciudad de México, enero de 2026.

Como parte de su proceso de institucionalización, AS Consulting Group (ASCG) anunció el nombramiento de M.C. Eranderi Arreguín como Socia y Chief Administrative Officer (CAO), reconociendo que el orden, la disciplina y la ejecución son pilares del crecimiento sostenible. Desde este rol, Eranderi Arreguín será responsable de liderar las funciones administrativas de la firma, garantizando una operación sólida, eficiente y alineada con la estrategia de crecimiento de ASCG.

Este nombramiento refuerza la convicción de que la administración no es un área de soporte, sino un eje estratégico que permite escalar con control, cuidar a las personas y sostener la calidad del servicio.

“Asumo esta nueva etapa con la responsabilidad de construir procesos escalables y una estructura sólida que alineen a las personas, la estrategia y la ejecución, cuidando una cultura fiel al propósito y sentando las bases para un crecimiento sostenible de AS Consulting Group” — Eranderi Arreguín

Mexico City, January 2026.

As part of its ongoing institutionalization process, AS Consulting Group (ASCG) announced the appointment of M.C. Eranderi Arreguín as Partner and Chief Administrative Officer (CAO), underscoring its belief that discipline, structure, and execution are fundamental pillars of sustainable growth.

In this role, Eranderi Arreguín will lead the firm’s administrative functions, ensuring a robust, efficient operation fully aligned with ASCG’s growth strategy.

This appointment reinforces the firm’s conviction that administration is not merely a support function, but a strategic axis that enables controlled scaling, safeguards people, and sustains service quality.

“Strategy only turns into results when there is order, clear processes, and an operation that truly works. That is the commitment I assume in this new stage.” — Eranderi Arreguín

En los últimos años, la administración de la nómina ha dejado de ser un proceso meramente operativo para convertirse en un elemento estratégico clave para las empresas en México. Las constantes reformas laborales, fiscales y de seguridad social, así como el fortalecimiento de los mecanismos de fiscalización por parte de las autoridades, han elevado significativamente el nivel de exigencia en el cumplimiento de estas obligaciones.

Hoy, una gestión adecuada de la nómina no solo permite evitar sanciones, recargos o contingencias legales, sino que también contribuye a fortalecer la relación con los colaboradores, garantizar la transparencia y mantener la competitividad de las organizaciones. Por ello, independientemente de su tamaño o giro, las empresas deben prestar especial atención a los cambios normativos que impactan directamente sus procesos de nómina a partir de 2026.

Incrementos al Salario Mínimo y Ajustes en Salarios Profesionales

A partir del 1 de enero de 2026, entran en vigor incrementos relevantes al salario mínimo, los cuales impactan de manera directa los costos laborales y las cuotas de seguridad social.

Asimismo, los salarios mínimos profesionales aplicables a 61 profesiones, oficios y trabajos especiales se incrementan en el mismo porcentaje que el salario mínimo de la zona correspondiente.

En el caso de la ZLFN, el ajuste corresponde a un incremento del 5%.

Estos cambios tienen un efecto directo no solo en la nómina, sino también en prestaciones, cuotas obrero-patronales y costos laborales asociados al salario base.

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Actualización de Tarifas de ISR y Subsidio para el Empleo

El 28 de diciembre de 2025, la Secretaría de Hacienda y Crédito Público publicó en el Diario Oficial de la Federación el Anexo 8 de la Resolución Miscelánea Fiscal para 2026, mediante el cual se actualizaron:

Estas tarifas se utilizan para determinar el ISR aplicable a personas físicas por ingresos derivados de salarios y asimilados, por lo que su actualización impacta de manera inmediata el impuesto retenido a los trabajadores.

De acuerdo con el artículo 152 de la LISR, cuando la inflación acumulada desde la última actualización supera el 10%, las tarifas deben ajustarse con base en el Índice Nacional de Precios al Consumidor (INPC). La actualización entra en vigor el 1 de enero de 2026.

Adicionalmente, el 31 de diciembre de 2025 se actualizó el subsidio para el empleo, cuyo monto definitivo podrá ajustarse una vez que se publique la UMA vigente para 2026:

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Cambios en el Timbrado de Nómina y Claves SAT 2026

Para 2026, el SAT implementó la Revisión “E” del Complemento de Nómina 1.2, introduciendo nuevas claves con el objetivo de mejorar la precisión del timbrado y reducir ambigüedades en la clasificación de percepciones y deducciones.

La clave 038 “Otros ingresos por salarios” deja de permitir parte exenta; a partir de 2026, el monto debe considerarse totalmente gravado. Además, en cualquier percepción, al menos uno de los campos Importe Gravado o Importe Exento deberá contener un valor distinto de cero.

El cumplimiento de estas disposiciones es obligatorio desde el 1 de enero de 2026. La falta de actualización de los sistemas de nómina y timbrado puede derivar en CFDI mal emitidos, diferencias en ISR retenido y contingencias fiscales.

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Cambios en Cuotas del IMSS y Actualización de la UMA

Desde 2023 se implementó un esquema progresivo de aportación patronal al IMSS, el cual continuará incrementándose hasta 2030, en función del salario base de cotización del trabajador.

Las tasas patronales aplicables para 2026 son las siguientes:

La cuota obrera se mantiene sin cambios en 1.125%.

Por su parte, la Unidad de Medida y Actualización (UMA) se incrementó 3.69% respecto a 2025, con vigencia a partir del 1 de febrero de 2026:

La UMA es un referente económico clave para múltiples obligaciones legales y se actualiza anualmente con base en el INPC.

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Acompañamiento y Cumplimiento Estratégico

En AS Consulting Group, nuestra área de BPO Nóminas y Seguridad Social cuenta con tecnología actualizada, procesos estandarizados y un equipo especializado que monitorea de forma permanente los cambios normativos aplicables a la gestión de nóminas en México.

Nuestro enfoque va más allá del cumplimiento formal: buscamos prevenir riesgos fiscales, laborales y de seguridad social, asegurando que cada cálculo, timbrado y obligación se realice de manera correcta, oportuna y sustentable.

Ante un entorno regulatorio cada vez más técnico y fiscalizado, contar con un aliado especializado marca la diferencia. Para cualquier duda o análisis específico sobre el impacto de estos cambios en tu empresa, te invitamos a contactar a tu consultor de nóminas en ASCG.

Lic. Anayin Pineda Higuera | Gerente de nominas y seguridad social | AS BPO | AnayinP@ascg.mx Cel. 55 2070 3609

In recent years, payroll administration has evolved from a purely operational function into a key strategic element for companies in Mexico. Ongoing labor, tax, and social security reforms, along with strengthened oversight mechanisms by the authorities, have significantly raised the level of compliance required in this area.

Today, proper payroll management not only helps prevent penalties, surcharges, and legal contingencies, but also contributes to strengthening employee relationships, ensuring transparency, and maintaining organizational competitiveness. Therefore, regardless of size or industry, companies must pay close attention to regulatory changes that will directly impact payroll processes starting in 2026.

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Minimum Wage Increases and Professional Wage Adjustments

As of January 1, 2026, significant increases to the minimum wage come into effect, directly impacting labor costs and social security contributions.

Likewise, professional minimum wages applicable to 61 professions, trades, and special jobs increase by the same percentage as the minimum wage in the corresponding zone.

In the case of the ZLFN, the adjustment corresponds to a 5% increase.

These changes have a direct impact not only on payroll, but also on benefits, employer-employee social security contributions, and other labor costs linked to the base salary.

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Update to Income Tax (ISR) Rates and Employment Subsidy

On December 28, 2025, the Ministry of Finance and Public Credit (SHCP) published Annex 8 of the 2026 Miscellaneous Tax Resolution in the Official Gazette of the Federation, through which the following were updated:

These rates are used to determine the income tax (ISR) applicable to individuals receiving salary and salary-equivalent income, so their update has an immediate effect on the tax withheld from employees.

Pursuant to Article 152 of the LISR, when cumulative inflation since the last update exceeds 10%, the tax brackets must be adjusted based on the National Consumer Price Index (INPC). This update takes effect on January 1, 2026.

Additionally, on December 31, 2025, the employment subsidy was updated. Its final amount may be adjusted once the applicable UMA for 2026 is published:

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Changes to Payroll CFDI Stamping and SAT Codes for 2026

For 2026, the Tax Administration Service (SAT) implemented Revision “E” of Payroll Supplement 1.2, introducing new codes to improve stamping accuracy and reduce ambiguities in the classification of earnings and deductions.

Code 038, “Other salary income,” will no longer allow an exempt portion; as of 2026, the amount must be considered fully taxable. In addition, for any earning, at least one of the fields Taxable Amount or Exempt Amount must contain a value other than zero.

Compliance with these provisions is mandatory as of January 1, 2026. Failure to update payroll and stamping systems may result in improperly issued CFDIs, discrepancies in withheld ISR, and tax contingencies.

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Changes to IMSS Contributions and UMA Update

Since 2023, a progressive employer contribution scheme to the Mexican Social Security Institute (IMSS) has been implemented and will continue increasing through 2030, based on the employee’s base salary for contributions.

The employer contribution rates applicable for 2026 are as follows:

The employee contribution remains unchanged at 1.125%.

The Unit of Measurement and Update (UMA) increased by 3.69% compared to 2025, effective as of February 1, 2026:

The UMA is a key economic reference for multiple legal obligations and is updated annually based on the INPC.

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Strategic Support and Compliance

At AS Consulting Group, our Payroll and Social Security BPO division is supported by updated technology, standardized processes, and a specialized team that continuously monitors regulatory changes applicable to payroll management in Mexico.

Our approach goes beyond formal compliance: we focus on preventing tax, labor, and social security risks, ensuring that every calculation, CFDI issuance, and obligation is handled accurately, timely, and sustainably.

In an increasingly technical and closely monitored regulatory environment, having a specialized partner makes all the difference. For any questions or a specific analysis of how these changes may impact your company, we invite you to contact your payroll consultant at ASCG.

Lic. Anayin Pineda Higuera Payroll and Social Security Manager | AS BPO AnayinP@ascg.mx Mobile: +52 55 2070 3609