- Fiscal reforms published on November 7, 2025, affect the LIF, CFF, and LIEPS, impacting financial services, insurers, digital services, tax verification, legal remedies, and CFDI.
- LIF: Limits deduction of IPAB fees to 25% for banks; removes special treatment for uncollectible loans; VAT on in-kind insurance claims is non-creditable.
- CFF: Introduces expedited home audits for suspected fake CFDIs, with quick suspension of digital seals and short defense periods; CFDIs must represent real transactions; stricter rules and penalties for fake CFDIs; changes to guarantee methods and elimination of some guarantee options.
- Digital services: Platforms must provide real-time access to tax authorities and are liable if facilitating fake CFDI transactions.
- LIEPS: Increases and adjusts special tax rates on tobacco, cigarettes, and related products.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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