Latin American Corporate Counsel Association (LACCA) - Top100: Mexico.

The new legislation establishes mechanisms to modernize and harmonize cadastral and property registry information in Mexico, with potential tax, property-related and real estate implications.

On October 23, 2026, a decree amending the Customs Law was published in the Official Gazette of the Federation, modifying the ground for precautionary seizure due to value discrepancies and the mechanisms for its substitution. These measures seek to combat undervaluation in imports.

Binding precedent P./J. 196/2026 (12th) finds that the 2024 ISAI tax schedule violates the principle of tax proportionality. Taxpayers must assess, on a case-by-case basis, the legal avenues available to challenge its constitutionality.

Mexico’s Chamber of Deputies approved amendments to the liability framework for internet service providers regarding copyright infringements committed by their users. The bill remains subject to Senate review.

The Senate approved a reform strengthening the criminal framework applicable to intellectual property offenses, which remains subject to review by the Chamber of Deputies.

The European Travel Information and Authorisation System (ETIAS) is expected to introduce a new pre-travel requirement for nationals of visa-exempt countries, including Mexico, who travel to the Schengen zone.