LatAm
Peru boosts tourism investment with a new general law that introduces strategic tax advantages for ZEDT and activities outside them
The new General Tourism Law of Peru approved various tax incentives for the tourism sector with the aim of promoting and regulating the sustainable and competitive development of tourism activity. Among them, the most notable are the significant reduction of the Income Tax to 0%, 10% or 15% and additional benefits related to depreciation, deductions and the early recovery of the Value Added Tax.Mexico: SAT clarifies that the tax status certificate may not be required to issue invoices or condition the payment of wages
The Mexican Tax Administration Service (Servicio de Administración Tributaria, SAT) has clarified that requiring the tax status certificate (constancia de situación fiscal or CSF) in order to issue electronic tax invoices or to condition the payment of wages lacks legal basis and may be subject to penalties. Through this clarification, the tax authority not only resolves technical questions, but also reinforces the protection of workers and taxpayers against practices that delay payments and generate unnecessary administrative burdens.Money laundering in Mexico: a new risk focus for hotel investment
In 2026, Mexico’s hotel sector will face intensified anti–money laundering and counter‑terrorist financing (AML/CFT) expectations. The authorities will concentrate supervision on vulnerable activities such as real estate development and leasing, as well as intercompany lending, demanding effective and auditable controls. This will require hotels and chains to strengthen the real‑world effectiveness of their compliance programs.Mexico updates its legislation with key reforms and amendments in connection with health regulated products and services
On January 15, 2026, a decree was published in the Federal Official Gazette establishing considerable amendments to the General Health Law. The amendments strengthen the powers of health authorities and introduce new restrictions, control mechanisms, and areas of regulation for health products and services. These reforms will have significant impacts on the operation, supervision, and development of the health sector in Mexico.Mexico on the road to the 2026 World Cup: the legal challenge of building tourism infrastructure on time
The FIFA World Cup 2026 will place Mexico at the center of global sports tourism, with millions of visitors expected and unprecedented pressure on the hotel infrastructure of its host cities. The real challenge will not only be to invest, but to expand capacity in time and under an effective regulatory framework.The reform of the National Water Law redefines the use of water and raises the requirements for the tourism and hotel sector in Mexico
The recent reform of the National Water Law introduces a decisive shift in the management of water resources in Mexico, by prioritizing human consumption, reinforcing state control and tightening the regime of concessions and sanctions. This new regulatory framework has immediate and relevant implications for hotels, resorts and tourism developments, which will have to adapt quickly to greater compliance, sustainability and traceability obligations to guarantee the continuity of their operations and avoid legal and operational risks.Mexico: The Unit of Measurement and Update (UMA) increases by 3,69% in 2026
The Official Gazette of the Federation published the new values of the Unit of Measurement and Update (UMA), which register an increase of 3,69% compared to 2025. This update will have relevant effects on the calculation of obligations, contributions and penalties provided for in various legal provisions.Mexico: New fees for concentration analysis come into force
The National Antitrust Commission (CNA) implemented a new tariff scheme for the procedure to analyze concentrations in Mexico, replacing the traditional fixed quota and establishing a tiered fee system based on the maximum value of the reviewed operation. This measure implies a significant increase in the applicable fees and introduces new obligations for notifying agents.Reform of the National Water Law in Mexico: A new paradigm of water management for industries
The reform of the National Water Law introduces profound changes in the regulation of the use and exploitation of water in Mexico, prioritizing human consumption and sustainability. It also strengthens state control, tightens the concession regime and establishes stricter obligations for all users of water resources.