During the first half of 2026, Mexico's tax authority won 80.4% of final-instance litigation cases and recovered 115,658 million Mexican pesos, according to the Ministry of Finance and Public Credit. This represents both the highest percentage and the largest amount recorded in an equivalent period since 2018.
The recovered amount represents a 13% increase compared to the first half of 2025, a 48% increase relative to the same period in 2024, and a 98.2% increase in relation to 2018, the year before the government strengthened its actions to review prior tax periods of companies and determine tax credits. For each case won in the first half of 2026, an average of 26.2 million Mexican pesos was recovered, more than double the 12.3 million obtained in 2018.
The figures reflect the implementation of the SAT Master Plan since 2019, which strengthens tax oversight through artificial intelligence, alongside increased training for tax authority lawyers. The government of Andrés Manuel López Obrador began in 2019 to end tax waivers to large companies and begin reviews of their previous tax periods. Companies such as Walmart, América Móvil, FEMSA, Toyota and IBM Mexico reached agreements with the SAT to pay debts determined in these reviews.
Tax policy continues under the government of Claudia Sheinbaum. Those who have rejected the tax credits imposed have resorted to litigation that has concluded in favour of the tax authority, according to Juan Manuel Franco, an independent tax adviser.
