Tax regularization 2027: who can reduce fines and surcharges

In short: the 2027 Federal Revenue Law (LIF) includes a program for taxpayers with debts from 2025 and earlier years to pay with reduced fines, surcharges and collection costs. The Chamber of Deputies removed the 300 million income cap, so the benefit would open up to more taxpayers.

What is proposed

• Reduce fines, surcharges and collection costs on tax debts from 2025 and earlier fiscal years.
• In the original version, only for taxpayers with income of up to 300 million pesos. The version approved by the Chamber of Deputies removed that cap and the exclusion of taxpayers handled by the large taxpayers administration.
• The tax itself (the principal) is still paid. What gets reduced are the accessory charges.

The reduction percentages, deadlines and procedure will be set by SAT in general rules. Before deciding, wait for the official publication.

Who it can help

• Anyone with assessed tax debts (from an audit, an invitation letter or a formal request).
• Anyone who knows they have late or incorrectly filed returns from previous years and wants to correct them.
• Accounting firms with clients who arrived “behind”.

What to prepare now

1. Take an inventory of debts: check your compliance opinion and the tax debts of each RFC.
2. Gather your CFDI for the years you are going to correct. To file amended returns you need to reconcile what was invoiced against what was declared.
3. Identify what is a fine and what is tax. The benefit applies to the accessory charges.

How Clauhub helps

Clauhub Fiscal downloads your CFDI from SAT going back up to five years and gets your 32-D compliance opinion in one click, so you have at hand what you need to get up to date. Discover Clauhub Fiscal