RESICO: Possible Compensation and Income Tax Refund

Since 2024 the SAT released from filing the annual return those who make definitive monthly payments according to rule 3.13.7 of the RMF, this does not prevent the filing of the return in those cases in which it is convenient for the taxpayer. In such return, if there is a balance in favor, there is the possibility to request a refund or exercise the tax compensation, provided that the requirements established in Article 23 of the Federal Tax Code are met.
In 2025 the RMF includes rule 3.13.34, which allows taxpayers under RESICO to request a refund in two ways:

1. Monthly: request it after filing the final monthly return.
2. Annual: collect all credit balances for the year and request a single refund, as of January 17 of the following year to which the balances correspond.

In both cases, the request must be made manually using the Electronic Form for Returns (FED), together with the required documentation according to the processing form 9/CFF of Annex 1-A of the RMF of 2025.

Scenario Annual return? Can you compensate / request refund? Form of request Definitive monthly payments Not obligatory Yes - can file annual return if convenient and present credit balances Annual return + compensation according to CFF Definitive monthly return N/A Yes - can request monthly return FED + documentation (Rule 3.13.34) Annual return request N/A Yes - for all months of the year FED + documentation (from January 17) File annual return voluntarily Optional Yes - allows access to automatic return if applicable Rule 2.3.2 RMISC      

Summary of Rules and Articles mentioned above:
‍

Rule 3.13.7 of the Miscellaneous Tax Resolution (RMF)

• Individual taxpayers in RESICO must file their monthly income tax payments through the "Simplified trust income tax return. Individuals".
• This statement must be filed no later than the 17th day of the month following the month to which the payment corresponds.
• The SAT system pre-fills the declaration with the information of the CFDIs of income, expenses and payments issued during that period.

Rule 3.13.34 of the Miscellaneous Tax Ruling (RMF)

This rule allows taxpayers in RESICO:

• Request the refund of income tax credit balances that have been declared in their final monthly payments.
• Doing it in two ways:

• Month to month, in the month immediately following the month in which the balance was generated.
• Jointly, adding up all the credit balances of the year and requesting the refund as of January 17 of the following year.

Article 23 of the Federal Fiscal Code (CFF)

It deals with the compensation of credit balances between taxpayers and the tax authorities.

taxpayers who are required to pay by return may elect to offset:

• The amounts that they have in their favor against which they are obligated to pay for their own debts.
• Provided that both amounts derive from the same tax, including its accessories.

Form 9/CFF of Annex 1-A of the Miscellaneous Tax Ruling (RMF)

This sheet establishes the procedure to be followed by taxpayers to apply:

• The refund of credit balances generated in tax returns.
• The refund of undue payments, when a tax has been paid that did not correspond to the tax due.

Main requirements

• Submit the request through the Electronic Return Form (FED) in the SAT portal.
• Attach supporting documentation, such as:
  • Tax returns.
  • Proof of payment.
  • Official identification (in case of individuals).
  • Bank statements to credit the CLABE account.
• Comply with the specific requirements according to the type of tax or contribution.

Deadlines and follow-up

• The SAT has a term of 40 business days to resolve the request.
• If additional information is required, the deadline may be suspended until the taxpayer provides it.

Rule 2.3.2 of the Miscellaneous Tax Ruling (RMF)

It is essential for individuals who wish to obtain an automatic refund of their income tax credit balance.

It allows individuals who file their annual tax return for the previous fiscal year and determine a balance in favor of ISR, to opt for the automatic refund, provided that:

• File by July 31, 2025.
• Check the corresponding box in the SAT application to request the refund.

Taxpayers registered in RESICO do not lose the right to offset or request a refund of a credit balance, even if they are relieved from filing the annual tax return.

They can opt for:

• Access to automatic refund in the annual tax return (rule 2.3.2 RMF of 2025).
• Submit it voluntarily, if it is convenient for them, and make use of the compensation mechanism.
• Use the EDF to request monthly or annual returns (according to rule 3.13.34).