Guerrero Santana | Tax, Legal, Audit & Consulting

Contracts Executed Abroad and Their Tax Validity in Mexico.

On January 23, 2026, a relevant isolated decision was published in the Semanario Judicial de la Federación, addressing contracts executed abroad and their tax effects in Mexico. This judicial criterion establishes that: Private contracts executed abroad, when intended to produce tax effects in Mexican territory, must comply with the “fecha cierta” requirement under Mexican law. […]