Heat oil in a large skillet over medium-high heat. Add ground beef and cook, breaking it up, until browned, about 5 minutes. Remove beef with a slotted spoon and set aside, leaving drippings in skillet.
Add onion and garlic to skillet; cook until softened, about 2 minutes. Add potato and carrot; cook 3 minutes, stirring occasionally.
Stir in tomato sauce, beef broth, raisins, cumin, oregano, and cooked beef. Season with salt and pepper. Bring to a simmer, then reduce heat to medium-low. Cover and cook until vegetables are tender, about 15-20 minutes, stirring occasionally. Uncover and cook a few more minutes if needed to thicken.
Warm tortillas in a dry skillet or directly over a gas flame until soft and lightly charred.
Fill each tortilla with about 1/4 cup picadillo. Serve with desired toppings.
Tips
For a spicier version, add a chopped jalapeño with the onion.
Leftover picadillo can be refrigerated for up to 3 days or frozen for 1 month.