As part of the changes that the deputies in the Commission applied to the federal government’s proposal, through the Ministry of Finance and Public Credit, article eight, first section says, “it is clarified that the disposal of oral serums that only contain each and every one of the following substances will not cause IEPS,” he explained. Carol Antonio Altamirano, president of the Finance and Public Credit Commission.
Meanwhile, article 13 clarifies that IEPS will not be paid on imports of oral serums that contain each and every one of the aforementioned substances.
“The above avoids giving the IEPS tax burden to serums that are produced following the recommendations of the World Health Organization. Therefore, oral serums that do not contain only all of the aforementioned substances will cause IEPS,” said the president of the Commission.
The series of changes proposed to the IEPS Law, which is part of the 2026 Economic Package, establishes that this tax on sugary drinks increases from 1.64 pesos per liter to 3.08 pesos per liter. While those flavored and with added sweeteners would go from zero pesos per IEPS to 3.08 pesos per liter, including oral serums, since these were not contained in the Law.
According to deputies José Antonio López Ruíz, of the PT, and Ernesto Núñez Aguilar, of the Verde Ecologista, this tax would generate 5,000 million pesos to the public treasury.
Representatives of the American Chamber of Commerce of Mexico (AmCham) warn that this provision can affect investment, productivity, competitiveness and employment, in addition to sending signals contrary to cooperation in the face of the review of the Treaty between Mexico, Canada and the United States (T-MEC) that begins in 2026.
The IEPS Law opinion was approved with 31 votes in favor, 12 against and zero abstentions.
Access to platform database
The opinion of the Federal Tax Code was also approved with 31 votes in favor, 11 against and zero abstentions. This proposes access to the Tax Administration Service (SAT) to the databases of digital platforms, which has implications in terms of privacy, protection of personal data and cybersecurity.
“It is clarified that online and real-time access to information from digital platforms is only with respect to that which allows tax authorities to verify due compliance with tax obligations,” commented Altamirano.
He explained that the purpose of the specification is to establish limits to which the tax authority must be subject when exercising the aforementioned power to prevent or avoid abuses, as well as establish the appropriate recovery and use of information, thereby respecting the human rights of privacy and the protection of personal data.
