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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.

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.

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.

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.