by paulina@baraibar.com.mx | Jun 8, 2026 | Constitutional Law
The constitutional reform that took effect yesterday, June 3, 2026, redefines the electoral calendar and strengthens the integrity of democratic processes in Mexico. Published in the Official Gazette of the Federation on June 2, 2026, this constitutional reform contains three fundamental changes that directly affect the legal certainty of businesses, citizens, and authorities throughout the country.
What is the Constitutional Reform of June 3, 2026?
The constitutional reform of June 2026 modifies the electoral deadlines and grounds through three separate decrees published in the evening edition of the Official Gazette of the Federation (DOF). However, the most significant change is the postponement of the judicial elections from 2027 to 2028. Therefore, the Federal Judiciary will not elect magistrates and judges in 2027, as initially planned.
Furthermore, the legislature incorporated a new ground for electoral annulment: foreign intervention or interference in electoral processes. However, this legal innovation requires clear and conclusive evidence. Similarly, the General Law of Electoral Institutions and Procedures was amended to create a commission to verify the integrity of candidates.
First Change: Postponement of the Judicial Election to 2028
Originally, the 2024 judicial reform stipulated that the election of magistrates and judges would take place in June 2027. However, this constitutional reform of June 2026 postpones that process to 2028. The reason: it allows for the consolidation of institutional changes and generates greater certainty in the federal justice system.
This postponement has critical implications for litigation firms. Consequently, the current criteria of federal judges remain in effect for an additional 18 months. For their part, lawyers should update their litigation strategies, considering that there will be no judicial renewal in 2027.
Comparison of the main effects of the constitutional reform of June 2026
Second Change: New Ground for Electoral Nullity — Foreign Intervention
Furthermore, the constitutional reform incorporates proven foreign intervention or interference in the electoral process as grounds for electoral annulment. This new provision responds to international concerns regarding the integrity of the vote. It is important to note that the National Electoral Institute (INE) must prove the causal link between the interference and the electoral outcome.
The implications for transnational corporations are clear: they are prohibited from participating in campaign financing, even indirectly. For example, contributions to organizations that then finance campaigns can constitute foreign interference. Therefore, compliance with electoral regulations is more stringent than before.
⚖️ Do you have questions about this topic? The lawyers at Baráibar & Asociados in Mexico City can guide you. Schedule your consultation today.
Third Change: Candidate Integrity Verification Commission
The reform also establishes a commission to verify the integrity of candidates for elected office. However, this commission has limited powers: it can only investigate criminal, administrative, and tax records. Nevertheless, the final decision to cancel a candidacy remains the responsibility of the INE (National Electoral Institute).
The impact on companies is significant when partners or shareholders aspire to public office. First, their backgrounds will be publicly scrutinized. Furthermore, any tax or administrative irregularities can negatively impact their political standing.
Evaluation of the Current Legal Context
The Mexican Bar Association (BMA) issued a critical statement on June 2, warning that these reforms do not correct the structural problems stemming from the 2024 judicial reform. In fact, postponing the judicial election generates additional economic uncertainty.
On the other hand, business organizations have expressed concern about the continued presence of judges whose criteria some consider risky. Similarly, the new electoral probity requirement affects business candidates, limiting the diversity of profiles in elected positions.
However, experts consulted point out that the postponement to 2028 allows the new institutions created by the 2024 reform to consolidate. Therefore, the measure is pragmatic, albeit temporary.
📋 Don't face this process alone. At Baráibar & Asociados, we have specialists in Constitutional Law ready to defend your interests in Mexico City.
Immediate Obligations for Businesses and Citizens
In addition to complying with the new electoral regulations, companies must audit their relationships with candidates and political parties. It is important to note that any contribution, even indirect, can be classified as foreign interference if it involves foreign entities.
For their part, citizens must understand that the new standard of electoral integrity is more rigorous. However, due process guarantees remain in place. Likewise, decisions of the verification commission can be challenged before electoral bodies.
In conclusion, the constitutional reform of June 2026 is not a radical change, but it does represent significant adjustments. Therefore, expert advice is more valuable than ever to navigate this new legal landscape.
Regulatory Sources and Legal Reference
🔗 EXTERNAL LINK: Official Gazette of the Federation – Amendments of June 2, 2026 → https://dof.gob.mx
🔗 EXTERNAL LINK: Suprema Corte de Justicia de la Nación – Información sobre Reforma Judicial → https://www.scjn.gob.mx
🔗 EXTERNAL LINK: Barra Mexicana Colegio de Abogados – Comunicado de Posición → https://www.bma.org.mx
Frequently Asked Questions
- Does the constitutional reform of June 2026 affect active litigation processes?
The reform does not affect existing procedures, only modifying the electoral calendar. However, the postponement of the judicial election maintains the current interpretive criteria for a longer period. Therefore, existing jurisprudence remains binding until 2028. Ongoing litigation will be resolved according to the rules applicable at the time the action was filed.
- What are the penalties for proven foreign election interference?
The law does not specify particular sanctions in the reform decree, but the penalties under the Electoral Criminal Code would apply. Furthermore, the election where the interference occurred may be annulled. However, the evidence must be unequivocal and presented to the National Electoral Institute (INE).
- What does ‘probity’ mean in the context of the verification commission?
Probity means moral integrity and rectitude in the exercise of public functions. The commission verifies criminal, administrative, and tax records. It also investigates declared conflicts of interest. However, the standards of ‘probity’ vary according to the electoral body's interpretation.
- Can the decisions of the probity verification commission be challenged?
Yes. Candidates may file administrative appeals and electoral litigation. However, the procedure must be completed before the candidate registration period closes. Likewise, the burden of proof rests with the party challenging the commission's decision.
- Are the eligibility requirements for candidates changing?
Not in a formal sense. The age, nationality, and residency requirements remain the same. However, the new integrity filter adds a de facto requirement: no serious criminal, administrative, or tax record. Therefore, access to candidacies becomes more selective.
- Until when will the postponement of the judicial election to 2028 be valid?
The postponement is enshrined in the reform and can only be modified through a new constitutional amendment. Similarly, it would require approval in both houses of Congress and 50% of state legislatures. Therefore, it is virtually irreversible within the current presidential term.
Protect your rights with expert legal advice from Baráibar & Asociados. Contact us in Mexico City for a tailored constitutional strategy.
Disclaimer
This article is for informational purposes only and does not constitute formal legal advice or establish an attorney-client relationship. Legislative changes can be interpreted in multiple ways depending on specific contexts. Always consult with a qualified attorney before making decisions based on these regulations.
by paulina@baraibar.com.mx | Jun 3, 2026 | Constitutional Law, Derecho Corporativo
Baráibar & Asociados | Análisis Jurídico Estratégico
The reform to the Amparo Law 2025The ruling, published on October 16 in the Official Gazette of the Federation, reshaped the constitutional framework in Mexico. Every company with operations in Mexico City needs to understand the true scope of these changes before its next conflict with a tax or administrative authority.
This isn't about technical adjustments. It's about a structural shift in the amparo proceedings: tax matters, suspensions of the challenged action, judicial digitization, and retroactive application. Companies that don't update their legal strategy will be exposed to risks that, six months ago, were easily defensible.
At Baráibar & Asociados, we analyzed the decree and its operational impact on businesses, real estate companies, and corporations in Mexico City. This guide explains the critical points, hidden risks, and strategic decisions your company should make this quarter.
What changed with the 2025 reform to the Amparo Law? This guide explains the critical points, hidden risks, and strategic decisions your company should make this quarter.
What changed with the 2025 reform to the Amparo Law? This guide explains the critical points, hidden risks, and strategic decisions your company should make this quarter.
The reform is based on four pillars: digitization of the Services Portal of the Federal Judiciary, restriction of amparo in tax matters, modification of the rules of suspension of the challenged act and a retroactive transitional provision that most constitutional experts consider openly unconstitutional.
Each of these measures has direct consequences for businesses in Mexico City. Digitalization requires businesses to have legal representation registered on the electronic portal. Tax restrictions close doors that for decades protected taxpayers from enforceable tax assessments. The new suspension rules expand exemptions for public entities. The retroactive transitional provision also opens a window for constitutional litigation that only specialized law firms are prepared to navigate.
Mandatory judicial digitization: the new Services Portal of the Federal Judiciary
The reform prioritizes electronic filing as the primary means for amparo proceedings. Responsible authorities, third parties, and petitioners must operate through the Online Services Portal of the Federal Judiciary. Physical filing of documents is no longer the rule but becomes an exception reserved for very specific cases.
Therefore, electronic notifications acquire full procedural validity, and deadlines begin to run from the date of the consultation or the legal presumption of consultation. Furthermore, the responsible authorities must digitize actions, administrative files, and records that were previously presented on paper, which accelerates the process but also makes it less forgivable for oversights.
Consequently, a modern firm needs a law firm with valid e-signature certificates, internal infrastructure for receiving electronic notifications, and a clear protocol for digital case tracking. A 48-hour delay in checking the portal can result in preclusions, fines, or the loss of proceedings. Firms still operating with traditional practices face an operational risk even greater than the underlying risk of the case itself.
⚖️ Do you have questions about how the reform to the Amparo Law affects you?
The lawyers at Baráibar & Asociados in Mexico City can guide you.
Schedule your appointment today.
Restrictions on tax protection: the shield was reduced
The most significant change for businesses is the restriction on legal protection against final tax assessments. Previously, a company could challenge the merits of an assessment even after it became final, alleging substantive violations during its enforcement. Historically, this loophole saved companies with millions of dollars in debt stemming from poorly substantiated tax audits by the Mexican Tax Administration Service (SAT).
Today, the amparo proceeding is only admissible against acts of execution or collection, up to the publication of the auction notice, and only for violations that occurred within the administrative execution procedure. The scope is limited to procedural errors in the collection process, not to the original debt. The merits of the case are no longer addressed in this final stage.
Consequently, the traditional strategy of appealing at the end of the process has been ruled out. If the company did not properly defend itself from the initial assessment of the credit—or from the appeal for reconsideration, or from the administrative litigation—its subsequent recourse is limited to procedural flaws that are almost always minor and rarely decisive.
What it was like before the reform
Before October 17, 2025, taxpayers could challenge a final tax assessment through indirect amparo proceedings when they detected constitutional violations that had not been previously identified. This amparo was, in practice, a second chance for companies with multimillion-dollar assessments or with rulings that could be challenged due to supervening unconstitutionality. The Supreme Court of Justice of the Nation (SCJN) had established consistent criteria that kept this avenue of effective constitutional protection open.
What has changed and when is legal protection now available?
However, the reform limits this second opportunity. The injunction is only applicable against the enforcement proceedings, not against the underlying debt. Furthermore, it must be filed before the publication of the auction notice, not afterward. In conclusion, companies with debts under review must act now, before their cases reach a final stage and they lose effective constitutional protection.
Suspension of the contested action: new rules affecting companies
The suspension is the mechanism that prevents an authority from carrying out an action while the injunction is being resolved. Without a suspension, there is no effective injunction. The reform modified two key aspects of this mechanism: the granting of guarantees and exemptions for public entities, two components that underpin any serious business defense strategy.
On the one hand, the criteria for granting injunctions were tightened in fiscal, financial, and administrative matters. The district judge now requires stronger evidence of a prima facie case, irreparable harm, and public interest. On the other hand, public entities, decentralized agencies, and state-owned enterprises obtained exemptions that allow them to suspend challenged actions without providing financial security.
In practice, this combination creates an uncomfortable procedural asymmetry: the private sector must prove more to obtain a suspension, while the public sector accesses suspensions with fewer requirements. Companies litigating against authorities or state-owned enterprises face a more challenging playing field than just two years ago.
Guarantees, exceptions, and margins of defense
Therefore, companies need to provide robust evidence for each of the requirements for a stay of proceedings: prima facie case, irreparable harm, and the absence of prejudice to public order or the public interest. A poorly substantiated petition can deny the stay and expose the company to seizures, closures, or the freezing of bank accounts. Consequently, the technical expertise of the law firm matters more than ever, and the difference between amateur and premium litigation lies in the guarantees effectively provided.
Retroactivity: the transitional provision that generated constitutional alarm
The most controversial aspect of the reform is a last-minute transitional provision that allows the changes to be applied to trials initiated before the reform takes effect. The Mexican Constitution expressly prohibits the retroactive application of laws to the detriment of any person in Article 14. Few rules in our national legal system are as clear and as long-standing.
Therefore, this transitional provision is, in the opinion of most constitutional experts, blatantly unconstitutional. Companies with pending injunctions now face the possibility that their procedural rules may change mid-trial. This undermines the legal certainty that underpins any serious business defense strategy and discourages investment.
However, the unconstitutionality of the transitional provision paradoxically opens a strategic avenue: directly challenging its retroactive application through a new injunction. This litigation could establish legal precedent and protect all companies in similar situations. Furthermore, top law firms are building precedents in various circuits to challenge this transitional provision. The first rulings, expected in the second half of 2026, will set the standard for the entire Mexican business sector.
📋 Don't face this process alone.
At Baráibar & Asociados we have specialists in Amparo and Constitutional Litigation ready to defend your interests in Mexico City.
Impact on corporate defense strategy: from litigation to lobbying
The reform has brought about a paradigm shift in corporate defense. Companies that historically relied on injunctions as a bulwark are now exploring other avenues. Institutional lobbying, administrative mediation, international arbitration, and negotiation with authorities have become essential components of modern legal strategy.
However, this does not mean that constitutional litigation is dead. It means that it can no longer be improvised. Every action must be planned from the outset, starting with prevention and the first act of authority, not at the end of the process. Legal planning replaces legal reaction, and boards of directors must update their risk matrices.
Strategic litigation still viable
The amparo proceeding remains the most powerful tool in Mexican law. However, it demands impeccable preparation, robust documentary evidence, and a legal team with proven constitutional experience. Companies that continue to treat amparo as a last resort will lose out; those that integrate it into their corporate governance and compliance matrix will gain decisive advantages in their defense.
Arbitration and mediation as alternatives
On the other hand, international arbitration and administrative mediation allow for the resolution of disputes outside the judicial system. These avenues are gaining ground in the corporate, energy, real estate, and technology sectors. Furthermore, they offer predictability, confidentiality, and speed that Mexican courts do not guarantee, especially in a judicial environment undergoing significant restructuring.
What should businesses in Mexico City do? Preventive checklist
In the face of a regulatory change of this magnitude, prevention far outweighs reaction. Companies in Mexico City must immediately review their contracts, their tax exposure, and their map of active litigation. Furthermore, they should update their defense strategy with their primary law firm and inform their board of directors of the new situation.
- Audit all tax credits under review or to be determined before they reach a final stage.
- Review the arbitration and jurisdiction clauses of current contracts with suppliers, partners, and authorities.
- Strengthen the internal compliance area and the protocols for immediate response to acts of authority.
- Request the firm to conduct a specific analysis of how the retroactive transitional provision affects any ongoing injunctions.
- Update the board of directors' legal risk map with a focus on tax and administrative matters.
Finally, it is advisable to establish a direct line of communication with a law firm specializing in constitutional protection and litigation. In this new environment, speed of response is as important as the technical quality of the document.
🛡️ Anticipate the risks of the new Amparo Law.
Baráibar & Asociados offers preventative analysis and specialized defense for companies that cannot afford to improvise.
Conclusion: a new stage for the defense of the Mexican Constitution
The 2025 reform to the Amparo Law marks the beginning of a new era for Mexican business law. Constitutional protection remains, but it demands sophistication, anticipation, and boutique-level legal support. Amparo is no longer a reactive measure but has become a key element of preventative strategy.
Companies that take action this quarter will be better positioned with the tax authorities, the judiciary, and other administrative bodies. Those that wait will discover that the protection they took for granted has been reduced and that rebuilding it too late costs far more than preventing problems in time.
Frequently asked questions about the 2025 reform to the Amparo Law
When did the 2025 reform to the Amparo Law come into effect?
The reform was published in the Official Gazette of the Federation on October 16, 2025, and entered into force on October 17 of the same year, pursuant to the First Transitory Article of the decree. It applies to all proceedings initiated from that date and, controversially, also to certain pending matters by virtue of a transitional provision.
Does the reform to the Amparo Law apply retroactively to trials in progress?
Yes, according to a transitional provision challenged as unconstitutional under Article 14 of the Constitution, which prohibits retroactive application to the detriment of any person. Companies with existing injunctions can challenge this application through a new constitutional lawsuit, which is generating valuable precedents in specialized courts.
What tax changes did the reform to the Amparo Law bring?
The injunction against final tax assessments is restricted to acts of enforcement or collection, up to the publication of the auction notice, and only for violations of the enforcement procedure, pursuant to Article 107 of the amended Amparo Law. It precludes challenging the substance of the original assessment.
Can my company continue to file for protection against SAT resolutions?
Yes, but the correct procedural moment has passed. It's advisable to file for amparo (constitutional protection) from the moment the debt is determined, the appeal for reconsideration is filed, or the administrative litigation begins, not at the end. After the judgment becomes final, amparo is only available against procedural defects, which significantly reduces the scope for effective defense.
What is the suspension of the challenged act and how does it change with the reform?
It is the precautionary measure that prevents the execution of the act while the amparo (constitutional protection) is being resolved, regulated in Article 128 of the Amparo Law. The reform tightens the requirements for private individuals and expands guarantee exemptions for public entities, creating a procedural asymmetry that requires technically strengthened written submissions from companies.
What alternatives does my company have if the injunction is restricted?
The main options are domestic or international commercial arbitration, administrative mediation, institutional lobbying, and negotiation with authorities. Additionally, a proactive strategy encompassing tax compliance, contracts, and corporate governance reduces the need for litigation. The writ of amparo remains in effect, but as an integrated tool, not as the sole remedy.
Legal references
Amparo Law, Regulating Articles 103 and 107 of the Political Constitution of the United Mexican States (last amendment published in the Official Gazette of the Federation on October 16, 2025). https://www.diputados.gob.mx/LeyesBiblio/ref/lamp.htm
Constitución Política de los Estados Unidos Mexicanos, artículos 14, 103 y 107. Cámara de Diputados del H. Congreso de la Unión. https://www.diputados.gob.mx/LeyesBiblio/
Suprema Corte de Justicia de la Nación. Buscador Jurídico de Tesis y Jurisprudencia. https://bj.scjn.gob.mx/
Diario Oficial de la Federación, edición del 16 de octubre de 2025. https://www.dof.gob.mx/
Disclaimer: This article is for informational purposes only and does not constitute formal legal advice or establish an attorney-client relationship.
👉 Schedule a legal consultation at Baráibar & Asociados.
by paulina@baraibar.com.mx | Apr 12, 2026 | Constitutional Law
Baráibar & Asociados | Análisis Jurídico Estratégico
The reform to the Amparo Law 2025The ruling, published on October 16 in the Official Gazette of the Federation, reshaped the constitutional framework in Mexico. Every company with operations in Mexico City needs to understand the true scope of these changes before its next conflict with a tax or administrative authority.
This isn't about technical adjustments. It's about a structural shift in the amparo proceedings: tax matters, suspensions of the challenged action, judicial digitization, and retroactive application. Companies that don't update their legal strategy will be exposed to risks that, six months ago, were easily defensible.
At Baráibar & Asociados, we analyzed the decree and its operational impact on businesses, real estate companies, and corporations in Mexico City. This guide explains the critical points, hidden risks, and strategic decisions your company should make this quarter.
What changed with the 2025 reform to the Amparo Law? This guide explains the critical points, hidden risks, and strategic decisions your company should make this quarter.
What changed with the 2025 reform to the Amparo Law? This guide explains the critical points, hidden risks, and strategic decisions your company should make this quarter.
The reform is based on four pillars: digitization of the Services Portal of the Federal Judiciary, restriction of amparo in tax matters, modification of the rules of suspension of the challenged act and a retroactive transitional provision that most constitutional experts consider openly unconstitutional.
Each of these measures has direct consequences for businesses in Mexico City. Digitalization requires businesses to have legal representation registered on the electronic portal. Tax restrictions close doors that for decades protected taxpayers from enforceable tax assessments. The new suspension rules expand exemptions for public entities. The retroactive transitional provision also opens a window for constitutional litigation that only specialized law firms are prepared to navigate.
Mandatory judicial digitization: the new Services Portal of the Federal Judiciary
The reform prioritizes electronic filing as the primary means for amparo proceedings. Responsible authorities, third parties, and petitioners must operate through the Online Services Portal of the Federal Judiciary. Physical filing of documents is no longer the rule but becomes an exception reserved for very specific cases.
Therefore, electronic notifications acquire full procedural validity, and deadlines begin to run from the date of the consultation or the legal presumption of consultation. Furthermore, the responsible authorities must digitize actions, administrative files, and records that were previously presented on paper, which accelerates the process but also makes it less forgivable for oversights.
Consequently, a modern firm needs a law firm with valid e-signature certificates, internal infrastructure for receiving electronic notifications, and a clear protocol for digital case tracking. A 48-hour delay in checking the portal can result in preclusions, fines, or the loss of proceedings. Firms still operating with traditional practices face an operational risk even greater than the underlying risk of the case itself.
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