The Mexican Tax Administration Service published the First Resolution of Amendments to the 2026 Miscellaneous Tax Resolution in the Official Gazette. The Resolution is an annual set of administrative rules that provides practical guidance on how taxable persons must comply with Mexico's tax laws. The latest Resolution covers several important areas of tax administration, including updates to the tax rules governing digital platforms, foreign digital service providers, and online activities conducted through digital platforms.

Digital Platform and Services Rules

The Resolution introduces withholding tax relief for digital platforms that facilitate airline ticket sales or other air transportation services on behalf of airlines. Importantly, these platforms are no longer required to withhold Mexican income tax or VAT on payments to Mexican or foreign airlines in two cases: when the airline's income is exempt under an applicable tax treaty, or when the airline is a member of the International Air Transport Association (IATA).

Additionally, the administrative procedure for foreign digital service providers operating in Mexico to obtain or renew their Mexican e-signature certificate has also been clarified. As explained, the same procedure may be used both for the initial issuance and the renewal of the e-signature certificate.

Furthermore, the Tax Administration clarified the reporting obligations applicable to certain digital service providers regarding the number of services or transactions they perform in each calendar month. More specifically, the Tax Administration stated that the required data should be included in the relevant electronic tax return rather than filed as a separate information statement.

The Resolution also brings procedural and administrative updates to the Special Tax on Production and Services (IEPS) reporting obligations for online games involving bets and raffles conducted through digital platforms. Specifically, it aligns the monthly reporting requirement with the corresponding IEPS payment procedures and updates the name of the return used for payment purposes without changing the general payment timing or method rules.

Conclusion

The Resolution is an important part of the 2026 Mexico tax reform, which introduced several changes for digital platforms, including expanding withholding tax obligations and real-time and permanent access to information. Notably, the Resolution primarily clarifies and introduces administrative adjustments rather than significant changes to existing tax obligations. Nonetheless, it is necessary to outline the importance of the new withholding relief granted to digital platforms that facilitate air transportation services.