In accordance with the transitory article 25 of the Federation’s Revenue Law initiative (LIF) 2026, presented by the Treasury yesterday, all natural persons and companies, residents in Mexico or abroad, who participate in the organization and celebration of the event will not pay taxes for these activities.
“Their evidence, parties and events related to said competence will not be subject to compliance with the tax obligations, to carry out transfer, withholding, collection and whole that establish the tax provisions,” reads the text that must be approved by the Senate and the Chamber of Deputies.
This fiscal benefit on the activities and other acts that generate income related to the World Cup will apply from the last four -month period of 2025, as provided by the Treasury.
In other World Cups, FIFA has achieved tax exemption by the organization of the event, as well as privileged advertising spaces near stadiums and other benefits. Mexico will host the World Cup together with the United States and Canada, although there will be only 13 games in national territory, including the inaugural meeting on June 11.
According to the proposal of LIF 2026, it will be FIFA itself that identifies and present at the Tax Administration Service (SAT) the information of the natural persons and companies that will benefit from this tax exemption.
The SAT will have, however, the last word to apply this provision, based on the tax history of the person or company, as well as the absence of fiscal debts, criminal causes or other negative accusations.
In its justification for the application of this measure, the Treasury assured that the World Cup will be an event that will generate a relevant economic spill and, therefore, it is important to facilitate its organization and realization.
“To this will be added the dynamism of professional services, promoted by the greatest labor formalization, the reactivation of construction spending – which will demand architects, engineers and topographs – and the expansion of the digital economy,” said the agency in its general criteria of economic policy 2026.
