Abstract

This article analyzes Mexico’s 2022 Federal Revenue Law, explaining its constitutional basis, approval process, and main objectives. This law sets forth the revenue the federal government will collect during the fiscal year, based on the 2022 Economic Package, which is geared toward economic recovery following the pandemic. Three main pillars are highlighted: social welfare, financial stability, and regional development. Although no new taxes are created and existing ones are not increased, the law seeks to boost tax collection through greater fiscal oversight, an expansion of the taxpayer base, and administrative adjustments. The document also addresses tax benefits, incentives (such as fuel credits), and relevant reforms to laws such as the Income Tax (ISR), Value-Added Tax (VAT), and Special Tax on Production and Services (IEPS), including the creation of the Simplified Trust Regime. In addition, measures against tax evasion are strengthened, and new obligations for taxpayers are established. Finally, it concludes that the projected increase in revenue depends more on collection efficiency than on new taxes, although there are economic risks that could affect the results.