On September 8, 2026, the Ministry of Energy (“SENER”) published in the Federal Official Gazette the Decree amending various provisions (the “Amendment to the Migration Guidelines”) of the Guidelines for the Voluntary and Expedited migration of Self-Supply and Cogeneration of Electricity to the figures established under the Electric Sector Law, published on June 18, 2026 (the “Migration Guidelines”).

On September 8, 2026, the Federal Executive submitted to the Mexican Congress the Economic Package for fiscal year 2027. Among other documents, such package comprises: (i) the bill of decree amending, adding to and repealing various provisions of the Income Tax Law, together with its transitional provisions; (ii) the bill of decree amending, adding to and repealing various provisions of the Federal Duties Law; (iii) the bill of decree amending, adding to and repealing various provisions of the Customs Law; (iv) the bill for the Federal Revenue Law for fiscal year 2027; and (v) the draft Federal Expenditure Budget for fiscal year 2027 (hereinafter, the "2027 Economic Package").