On January 1st, 2026, various amendments to several Articles of the Federal Tax Code (“CFF”) entered into force, with a strong emphasis on combating the issuance and receipt of false Digital Invoices “Comprobantes Fiscales Digitales por Internet” (“CFDI”), that is, those that do not support real, existing operations or genuine legal acts. These reforms aim to strengthen the authorities’ powers to detect and sanction the simulation of operations, directly impacting both issuers and recipients of such CFDI.
Due to the modifications introduced by the decree, the following key changes stand out:
(a) Verification of false CFDI through express domiciliary visit. Article 49 Bis is added to the CFF, establishing an accelerated domiciliary visit procedure to verify whether the CFDI issued by a taxpayer meets the requirement of supporting real operations (Article 29-A, Section IX). This visit is ordered when the authority presumes falsehood, and it must be concluded within a maximum of 24 business days. During the proceeding, the issuer’s ability to issue CFDI is suspended, and the taxpayer has only 5 business days to offer evidence and refute the presumption. In the specific case, the taxpayer must prove “capacity” and/or “infrastructure” to support the provision of services (what is commonly known as “materiality”). If they fail to do so, the authority issues a resolution determining that the CFDI are false with general effects, meaning the operations contained therein produce no tax effects.
(b) Publication and effects for recipients of false CFDI. Once the resolution against the issuer has been issued (Article 49 Bis, Section VIII, Subsection b)), their name and RFC are published on the SAT webpage and in the Official Gazette of the Federation (DOF) within 45 business days. Recipients of such CFDI have 30 calendar days from the publication in the DOF to reverse the tax effects by filing a complementary tax return. This results in effects such as the loss of tax deductions or credits, as well as additional penalties. If they fail to correct their tax situation, their use of the digital seal certificate (CSD) is temporarily restricted pursuant to Article 17-H Bis, Section XIV, preventing them from issuing CFDI until they regularize their status.
(c) Implications for the right to a hearing. The express procedure under Article 49 Bis limits the right to hearing by granting only 5 days to rebut the presumption during or after the visit, without a prior notification of irregularities procedure as in standard reviews. In our view, this appears to violate the right to a hearing enshrined in Article 14 of the Constitution, as it does not guarantee full defense prior to the issuance of a determination with general effects.
(d) Means of defense. Notwithstanding the above, affected parties retain the right to file a Constitutional Appeal (indirect amparo procedure) against the application of these reforms once taxpayers are personally and directly affected by the specific enforcement of such provisions (hetero-applicative effect), within 15 (fifteen) business days following the date on which such provisions are specifically enforced against them.
(e) Other relevant additions. (i) Article 29-A Bis is added, allowing authorities to determine non-compliance without exhausting the Article 49 Bis procedure when exercising other powers; and (ii) amendments to Article 17-H (fraction XIII) and Article 17-H Bis (fractions XII to XIV) to restrict the CSD in cases of high tax debts or irregularities in CFDI related to petroleum.
Our firm, through its specialized tax and constitutional law team, has successfully pursued constitutional amparo proceedings against similar governmental actions by designing solid, timely, and technically structured legal strategies that challenge both the constitutionality and the specific application of provisions that infringe upon taxpayers’ fundamental rights. The proper structuring of the defense, from a comprehensive analysis of the relevant statutory framework to the development of arguments grounded in due process, legal certainty, and the principle of tax legality, has enabled us to effectively shield our clients from adverse effects, providing them with greater legal certainty and a competitive advantage over other companies in an increasingly stringent tax environment.
If required any further information regarding the content of this Alert, please contact:
Alberto Díaz de León
