FIFA's official Twitter account confirmed the news:
Bleacher Report UK shared his full statistics:
The Argentina international completed his hat-trick with a stunning volley—a fitting end to what has been a superb season.
Napoli finish the Serie A campaign in second place with the 4-0 win, behind champions Juventus.
The previous record was held by AC Milan star Gunnar Nordahl, who scored 35 goals in the 1949-50 campaign. Torino's Gino Rossetti scored 36 goals during the 1928-29 Divisione Nazionale, the final season before Serie A was born.
Higuain's incredible tally came in just 35 matches, as the former Real Madrid star missed three contests due to suspension after an incident involving an official, per the Associated Press (for ESPN FC).