Como apuntamos en su momento, el 2026 se perfila como uno de los más retadores para la actividad empresarial. Peligrosamente estamos dejando lo coyuntural y la desaceleración pasajera y empezamos a enfrentar la convergencia de factores estructurales con poder de impactar en la rentabilidad, la liquidez y la toma de decisiones de inversión.

The proposed amendments to the Federal Fiscal Code (CFF) seek to align the legal framework with the December 2024 constitutional reform establishing mandatory pretrial detention for the use of “false tax invoices.” Far from a technical tweak, the initiative introduces a suite of measures that will impact companies’ day-to-day operations in e-invoicing, taxpayer registration, and technology-enabled compliance.

2026 will represent a turning point for an economy striving to recover amid a more demanding regulatory environment and stricter fiscal oversight, requiring companies to redefine their strategies. Success will depend on combining resilience, operational efficiency, and precise risk management.

In today’s business landscape, competition is fiercer than ever. Emerging technologies, shifting consumer behavior, and globalization have lowered barriers to entry, forcing companies to adapt or risk irrelevance. In this context, optimizing the business model and strengthening management discipline is no longer optional—it is a strategic imperative.

Conducting a robust administrative year-end close not only ensures regulatory compliance—it also defines the strategic foundation with which a company enters the following year. In an environment marked by uncertainty and constant regulatory change, an effective close enables better decision-making, proactive risk management, and the ability to capitalize on emerging opportunities.

Reforms to anti-money laundering legislation represent a significant shift in corporate compliance obligations. By expanding the list of vulnerable activities, redefining the concept of beneficial ownership, and introducing incentives for voluntary remediation, the private sector is compelled to intensify its compliance efforts—bringing legal, operational, and financial implications, particularly for SMEs.

Across Mexico, companies repeatedly encounter the same issue: securing refunds of VAT credits. Though the mechanism is designed to be agile and transparent, it has evolved into a lengthy, intricate process that can entail legal exposure when not managed with strict technical discipline.

Voluntary or involuntary failure to meet tax obligations not only exposes the organization to financial and criminal sanctions but also erodes its corporate and commercial reputation, fostering mistrust both internally and externally and jeopardizing its long-term market sustainability. Mitigating this risk demands a holistic, systematic framework that integrates robust controls, a culture of compliance, and strategic reputation management to protect the company’s intangible assets.