On July 17, 2026, the First Resolution of Modifications to the Miscellaneous Tax Resolution for 2026 was published in the Official Gazette of the Federation (“DOF”). This resolution includes, in Annex 3, a new criterion issued by the Tax Administration Service (“SAT”) identifying certain taxpayer conduct as an improper tax practice.

Criterion 43/ISR/PI arises from the SAT’s identification of multiple payment schemes made through civil associations or other forms of partnership or association to workers, partners, or shareholders for work incentives, bonuses, commissions, complementary compensation for inventions, other labor compensation, or any other similar concept related to compliance with Official Mexican Standard NOM-035-STPS-2018 (the "NOM-035"). These payments are not treated by the paying companies as salaries and wages, income assimilated to salaries, or dividends and, therefore, are not considered subject to income tax ("ISR").

According to the criterion, these amounts do not qualify as tax-exempt income for workers. Therefore, they must be treated as wages, salaries, salary-equivalent income, or dividends, as applicable, with the corresponding withholding and remittance of the applicable ISR. Pursuant to Article 93 of the Income Tax Law ("LISR"), only the income expressly identified therein qualifies as exempt.

The criterion provides that payments made by employers to civil associations or other types of entities for subsequent delivery to their employees, classified as “administration” or “provision of related services,” are neither deductible for income tax purposes nor creditable for value-added tax purposes, since they do not qualify as strictly indispensable expenses.

In this regard, the criterion identifies the following as improper tax practices:

• Making payments to workers, partners, or shareholders through associations or other entities for work incentives, compensation for compliance with NOM-035, or any other similar concept, and granting them the tax treatment of exempt income when they in fact correspond to salaries and wages, income assimilated to salaries, or dividends.
• Failing to withhold and remit the ISR applicable to these amounts.
• Beneficiaries not treating the amounts received as accruable income for ISR purposes.
• Deducting payments made to associations, companies, or intermediaries involved in these schemes.
• Crediting the VAT transferred in connection with these payments.

Our team of experts is ready to support you with any questions related to this criterion:

Paul Kavanagh: paul@k-g.com.mx

Luis Kanchi: Lkanchi@k-g.com.mx

Miguel Alonso: malonso@k-g.com.mx