ICC México - Temporary restriction of digital seal certificates, unconstitutionality and practical issues

In the 116th Edition of Pauta, the ICC México magazine, our associates Gabriel Márquez García and Diego Legorreta examine how the temporary restriction of the digital seal certificate (certificado de sello digital – CSD), although originally conceived as a preventive measure, in practice leads to the paralysis of taxpayers’ economic activity, severely affecting their operational and financial capacity. 

They further analyze how the reforms that were published in 2026 exacerbate the constitutional deficiencies of the current regime, by allowing immediate restrictions without an effective prior hearing, thereby raising serious concerns regarding legality, proportionality, and the protection of taxpayers’ rights.

Our experts highlight that:

• Without an active CSD, taxpayers are unable to issue tax invoices, which in practice suspends economic activity, disrupts cash flow, and jeopardizes, among other things, the deductibility of payroll expenses.
• The authors characterize the Supreme Court’s approach as “formalistic”, as it disregards the real and devastating impact that this measure has on business operations.
• The current framework violates the principles of legality, proportionality, and the right to a prior hearing, leaving taxpayers in a state of legal uncertainty and defenselessness.
• Article 49 Bis of the Federal Tax Code (CFF) will allow immediate restrictions during on-site tax audits, with extremely short defense periods that further limit companies’ ability to respond effectively.
• The urgency to restore invoicing capabilities pressures taxpayers into excessive or unfounded self-corrections, effectively transforming a measure presented as “preventive” into a tool of tax coercion.

We invite you to read the full article for more information on this topic. (only available in Spanish, pages 37-41).

In case of any questions, please contact our experts in the Tax area (see details below).