Capital repatriation seeks to finance investments to build the infrastructure and works of the Mexico Plan, said Antonio Martínez Dagnino, head of the Tax Administration Service (SAT).
“The returned and admitted resources must be used for productive activities, generation of jobs and investments for a period of three years in the light of the Mexico Plan,” said the official during the press conference where they gave details of the 2026 economic package.
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He recalled that the origin of the resources, which seek to be repatriated, must have a lawful origin and have been abroad until December 31, 2025 and that they can enter the year.
The Budget of Expenditure of the 2026 Federation, which was delivered by Edgar Amador Zamora, Secretary of Finance and Public Credit to the Chamber of Deputies and the Senate of the Republic, proposes to grant a benefit to the natural and moral persons that return resources of lawful origin.
The fiscal benefit consists of paying the income tax at a rate of 15 percent, without any deduction, with the condition that such resources are invested in productive activities, for a period of at least three years.
“We are proposing a scheme that encourages the income and return of resources maintained abroad,” he said
According to the head of the SAT, residents in Mexico and the former can use the fiscal benefit as long as they have a permanent establishment in the country.
Capital repatriation, he said, will increase investment in the domestic market through the entry of money, which will be destined for productive projects and infrastructure.
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Capital repatriation money can be invested in government debt and in the Mexico Plan, he added.
“We do not have a prognosis of how much money can be repatriated from the exanjero to Mexico, but in 2016, 380 billion pesos were repatriated, of which they paid 25 billion pesos of taxes,” he said.
Antonio Martínez Dagnino recalled that he has been in charge of the SAT for several years, so they reviewed in detail the repatriation of capital as a strategy to capture more money for public spending.
