According to the opinion of the Tax Code, the capital government may register or update obligated subjects in registers based on information and data in its possession. In addition, they may “presumptively” determine the contributions that a person must pay based on their declaration before the federal government, as well as information that both federal and local authorities have, states Article 76.
“This figure of presumptive determination establishes more powers for the authority to be able to monitor taxpayers who have probably not reported their assets, the evolution of their assets or unreported income.
“We will always reject this policy of fiscal terrorism based on coercion of the taxpayer base,” said the PAN legislator.
Valentina Batres, Morena deputy, stated for her part that the city government is a legal collector of local contributions to which they seek to give “teeth” and maintained that National Action is trying to justify the lack of payment of taxes.
“Fiscal terrorism, says the PAN, is used as a smokescreen or to justify those who do not pay their taxes or contributions. This city is built every day, it improves and most of the people pay their contributions. (…) The correct thing is that there is no loophole in which someone does not pay their contributions.
Xóchitl Bravo, coordinator of the Morena parliamentary group, indicated that taxes are used for social programs, services and public works, while the opposition intends to defend tax evasion.
“What is being proposed (by the PAN) is that there is tax evasion for some and it must be said in all its words. (…) Through the payment of taxes by all citizens and that would have to be from all businessmen, it is how the city Government, the mayors and the autonomous bodies have recourse,” he said.
While deputy Tania Larios, from the PRI, criticized that the capital authorities intend to act as a tax authority when one already exists, the Tax Administration Service (SAT).
“Why does the Government of Mexico City try to give itself powers in the Tax Code that it does not have, that are not justified? Because local taxes are very clear: it is about property, about the payment of water. Since when has it been about the presumptive capacity of taxpayers’ income?”, questioned the legislator.
In the opinion of the Expenditure Budget, a total expenditure of 313.3 million pesos is projected, the same as the amount expected to be collected in the Income Law and 7.5% more than what was approved for 2025.
This Monday, December 15, the three opinions of the 2026 Economic Package will be discussed and voted on in the plenary session of the capital’s Congress.
