The INPC is an economic indicator prepared by INEGI that measures price changes in a representative basket of goods and services consumed in Mexico. Its main purpose is to reflect inflation trends and serve as a reference for updating monetary amounts established in tax legislation.
In tax matters, the INPC is used to update omitted contributions, tax credits, fines, deductions, and tax refunds, allowing amounts to maintain their real value over time. Its correct application is essential in tax regularization processes, electronic audits, and the determination of tax liabilities, as an incorrect calculation may result in discrepancies and observations from the tax authority.
