The System for Securing Tax Debts Contested by Taxpayers Made More Flexible
April 13, 2026
| The System for Securing Tax Debts Contested by Taxpayers Made More Flexible | El sistema para garantizar créditos fiscales impugnados por los contribuyentes se flexibiliza |
| On April 9, 2026, a crucial amendment to Mexico’s Federal Tax Code (CFF) was published, restoring taxpayers’ ability to choose the type of tax guarantee that best suits their needs when securing tax liabilities and thereby avoiding collection actions by the tax authority while any defenses filed are being processed. This gives taxpayers back control over the protection of their interests while litigation regarding tax debts is ongoing. Under Mexican tax laws, taxpayers challenging tax debts assessed against them by the tax authorities—and to prevent collection actions (seizure) by the tax authority while those defenses were pending—had the right to offer any of the guarantees provided for by law, as they saw fit. Until 2025, taxpayers were free to choose the type of tax guarantee, provided they complied with legal formalities to avoid collection actions by the federal tax authorities. However, from January 2026 through April 9, 2026, a strict order of priority was imposed for offering tax guarantees, limiting flexibility and requiring them to be offered in the following order: 1. Certificate of deposit 2. Letter of credit 3. Pledge or mortgage lien 4. Surety bond 5. Joint and several liability by a solvent third party 6. Administrative seizure (attachment) of assets Under this system, taxpayers were required to provide documentary evidence of their inability to offer the previous type of guarantee in order to proceed to the subsequent options. The amendment reinstates flexibility: taxpayers may now choose any available form of tax guarantee, subject to applicable legal requirements. | El 9 de abril de 2026 se publicó una modificación crucial al Código Fiscal de la Federación (CFF) en México, que restaura la posibilidad para los contribuyentes de elegir el tipo de garantía fiscal que mejor se adapte a sus necesidades para asegurar créditos fiscales adeudados y, de este modo, evitar actos de cobro por parte de la autoridad fiscal mientras se resuelven los medios de defensa interpuestos por los mismos contribuyentes. Esto devuelve a los contribuyentes el control sobre la protección de sus intereses mientras se litigan los adeudos fiscales. De acuerdo con las leyes fiscales mexicanas, los contribuyentes que impugnan créditos fiscales determinados en su contra por las autoridades fiscales —y para evitar actos de cobro (embargo) mientras se resuelven esos medios de defensa— tenían derecho a ofrecer cualquiera de las garantías previstas en el CFF, según consideraran conveniente. Hasta 2025, los contribuyentes podían elegir libremente el tipo de garantía fiscal, siempre que cumplieran con los requisitos legales para evitar actos de cobro por parte de las autoridades fiscales federales. Sin embargo, desde enero de 2026 y hasta el 9 de abril de 2026, se impuso un orden estricto de prelación para ofrecer garantías fiscales, limitando la flexibilidad y exigiendo que se ofrecieran en el siguiente orden: 1. Certificado de depósito 2. Carta de crédito 3. Prenda o hipoteca 4. Fianza 5. Obligación solidaria de un tercero solvente 6. Embargo administrativo de bienes Bajo este sistema, los contribuyentes debían aportar pruebas documentales de la imposibilidad de ofrecer el tipo de garantía anterior para poder recurrir a las opciones siguientes. La reforma restablece la flexibilidad: ahora los contribuyentes pueden elegir cualquier forma de garantía fiscal disponible, siempre que cumplan con los requisitos legales aplicables. |
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