On September 24, 2026, Minister of Economy Marcelo Ebrard said the federal government expects to announce more than 20 billion dollars in new investments during the final months of the year, with an additional pipeline of about 14 billion dollars in projects already announced. For companies that are already investing in machinery, equipment or expansions, there is a tax detail worth keeping in mind before the close of 2026: the Plan México immediate deduction incentive offers higher percentages for investments made in 2025 and 2026 than for those made in the following years.

What the decree provides

The Decree granting tax incentives to support the national Plan México strategy was published in the Federal Official Gazette (DOF) on January 21, 2025, and its guidelines on March 21, 2025. It contains two main benefits:

  • Immediate deduction of new fixed assets. Instead of depreciating the investment over several years, the company can immediately deduct a percentage of it in the fiscal year in which it is made. It applies to new assets acquired from the decree's effective date through September 30, 2030.
  • Additional 25% deduction for training and innovation. It is calculated on the increase in training or innovation spending compared with the average of the three prior years, for fiscal years 2025 through 2030.

The percentages change in 2027

According to Greenberg Traurig's analysis of the decree, immediate deduction percentages range from 41% to 91% for fiscal years 2025 and 2026, and from 35% to 89% for fiscal years 2027 through 2030, depending on the type of asset. In other words, an investment completed in December 2026 may receive more favorable treatment than the same investment in January 2027.

Requirements and limits

The incentive is not automatic. According to analyses by AMCPDF and IDC Online, the company must:

  • Be registered in the Federal Taxpayer Registry (RFC), with an active tax mailbox and a current electronic signature.
  • Have a positive opinion of compliance with tax obligations.
  • Submit an investment project, which is a mandatory element of the application.
  • Obtain a certificate of compliance from the Evaluation Committee, which is the centerpiece of the program.
  • For training, where applicable, have a collaboration agreement with the Ministry of Public Education (SEP) for dual education.

There are also restrictions: the assets must be new and used for the first time in Mexico, must remain in use for at least two years, and office furniture and equipment and combustion vehicles, among others, are excluded.

According to IDC Online, the application is filed through a free form written submission with the company's and its legal representative's information, the number of workers registered with the Mexican Social Security Institute (IMSS), the compliance opinion, the representative's notarized power of attorney, the tax invoices for the investment and the prior year's tax returns, among other documents.

A process that takes time

Experience so far suggests not leaving the application until the last minute. A column published by Grupo Animal on January 22, 2026, based on the Ministry of Economy's report for the first half of 2025, noted that, according to that report, the Committee had approved two projects and twelve were still pending, with no amounts or beneficiaries reported.

The incentive rewards those who invest and document well. The difference between taking advantage of it or not usually lies in the file.

What it means for your company

If your company plans to buy machinery, expand a plant or modernize a production line, timing matters. These are the points we see most often:

  • Investment date. Define with your tax team when the investment is deemed made and document deliveries, invoices and start of operations.
  • Equipment purchase agreements. Make sure the agreement establishes that the asset is new, sets delivery and installation dates and allocates responsibility if the supplier is late, because a delay can push the investment into the following fiscal year.
  • Corporate documentation. The legal representative's power of attorney and the minutes authorizing the investment must be current and in order.
  • Asset holding period. If you plan to sell or relocate equipment, consider the minimum two year period before closing any deals.

What to do now

  1. Make a list of the fixed asset investments planned for the rest of 2026.
  2. Review with your accountant whether they qualify and what percentage would apply.
  3. Request your compliance opinion and resolve any pending issues with the Mexican Tax Administration Service (SAT).
  4. Prepare the investment project and the corporate file before submitting the application.
CounselHub recommendation: if you are going to sign machinery purchase or construction agreements in the last quarter of 2026, include firm delivery and commissioning dates, penalties for delays and the supplier's obligation to deliver the documentation proving that the asset is new. That way you protect both the investment and its tax treatment at the same time.