Plan Mexico: Immediate Actions for Investment

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May 08, 2026

On May 4, 2026, the Mexican Federal Government presented a package of immediate investment measures under the so-called Plan México, including new legal instruments published in the Federal Official Gazette (Diario Oficial de la Federación), energy-sector facilitation measures, and public, private and mixed investment announcements for strategic infrastructure projects. The package is aimed at accelerating investment execution, reducing administrative timelines, supporting energy and infrastructure expansion and providing greater certainty to investors in Mexico (the “Plan México Investment Measures”).

Below are the key points of the Plan México Investment Measures:

1. New Legal Instruments.

1. Immediate Investment Authorization Decree (Decreto para la autorización inmediata de inversiones).

• Creates federal mechanism for qualifying private investment projects to begin implementation immediately, while related federal permits and authorizations remain under review.
• Immediate implementation authorization must be granted by the federal Investment Committee within 30 business days after filing through the National Digital Investment Window.
• Eligible projects include investments in development poles, investments of at least MXN $2 billion and projects in strategic sectors, including energy, automotive, semiconductors, aerospace, pharmaceuticals, chemicals, textiles, technology infrastructure and data centers.
• Creates National Digital Investment Window as the single federal platform to file, monitor and coordinate investment-related procedures before federal authorities.
• Creates Presidential Office for Investment Promotion to coordinate with federal authorities and guide investors during authorization and permitting stages.
• Procedures filed through the National Digital Investment Window must be resolved within 90 business days. Otherwise, they will be deemed authorized.

B. Productive Investment and Tax Compliance Agreement (Acuerdo por el que se emiten criterios generales y lineamientos operativos de carácter orientador para el fomento a la inversión productiva y el cumplimiento fiscal).

• Establishes orientative criteria intended to provide greater certainty regarding Government’s administrative and tax enforcement approach toward productive investment.
• The Mexican Tax Authority (the “SAT”) will seek to avoid simultaneous audits covering multiple fiscal years.
• Tax audits should be concentrated and based on uniform review criteria.
• Reiterates application of non-retroactivity principles in tax review processes.
• Restrictions or suspensions of digital tax certificates should operate as measures of last resort.
• SAT will promote expedited regularization mechanisms for affected taxpayers.
• Promotes simplification of Mexican Tax ID (the “RFC”) registration and e-signature procedures.
• SAT will continue implementing measures intended to accelerate VAT refund procedures.

II. Energy and Infrastructure Projects.

• Under the so-called Plan de Fortalecimiento y Expansión 2025-2030, the Government seeks to increase renewable generation from 24% to 38%, with 32 GW of renewable capacity, 6,145 MW of storage and MXN $738.4 billion in investment.
• CFE would contribute 9,804 MW of firm energy, 11,275 MW of renewable capacity, 3,071 MW of storage and MXN $435.211 billion in total investment.
• Private projects would add 10,854 MW, 2,480 MW of storage and MXN $303.2 billion.
• First private call includes 51 projects, 5,336 MW, 1,158 MW of storage and MXN $145.668 billion.
• Mixed-investment call includes 81 projects plus 2 CFE projects, 10,000 MW, 3,000 MW of storage and MXN $269.711 billion.
• A further call would include up to 3,300 MW of generation and 1,000 MW of storage.
• Road infrastructure includes 44 projects, 5,123 km, 1.433 million jobs and MXN $523 billion in investment, with MXN $228.5 billion public and MXN $294.5 billion with private participation.
• The broader strategic-sector plan contemplates MXN $5.6 trillion across 8 sectors, led by energy with 54.15%, followed by trains, roads, ports, health, water, airports and education.

III. Next Steps.

• Investment Committee must be installed and issue its operating rules within 30 calendar days after entry into force of the Immediate Investment Authorization Decree.
• Digital Transformation Agency must issue National Investment Procedure Standardization Model within 30 business days, to be implemented with local authorities within 3 months.
• Federal authorities must integrate procedures determined by the Digital Transformation Agency into the National Digital Investment Window within 3 months.
• Investors already supported by the Ministry of Economy may file through the Window, with pending information/documentation due no later than December 31, 2026.

Our energy and infrastructure practice lawyers are at your disposal for any questions or comments regarding this matter.