- Resolution of Modifications to the Miscellaneous Tax Resolution for 2025
On December 30, 2024, the Miscellaneous Tax Resolution (hereinafter “RMF”) for 2025 was published in the Official Gazette of the Federation, which became effective on January 1, 2025 and will be in force until the end of such fiscal year. For the most part, the RMF includes the provisions applicable during 2024, however, below we will list new rules, which are relevant given their application for general provisions.
Rule 2.7.5.6.
Issuance of CFDI for payroll for fiscal year 2024.
It establishes the possibility for taxpayers who during the 2024 fiscal year have issued payroll CFDIs that contain errors or omissions in their filling may, on a one-time basis, correct them, provided that the new voucher is issued no later than February 28, 2025, and the vouchers they replace are cancelled.
The payroll CFDI issued in accordance with this facility will be considered as issued in fiscal year 2024 as long as it reflects as “payment date” the day corresponding to 2024 in which the payment associated to the voucher was made.
The application of the benefit contained in this rule does not release taxpayers from the obligation to pay the difference not covered with the applicable restatement and surcharges, if any.
Rule 2.8.1.17.
Facilities for individual taxpayers.
Individuals who pay taxes in accordance with Chapter II, Sections I and III and Chapter III of Title IV of the Income Tax Law (individuals with business activity, with income from the sale of goods or rendering of services through the Internet and with income from leasing), whose total income for the immediately preceding year did not exceed $4’000,000.00 (four million pesos 00/100 M.N.), or who initiate activities during the year and estimate that their income obtained during the year will not exceed the aforementioned amount, will be relieved from complying with the following obligations:
- Send the electronic accounting and enter monthly accounting information in terms of the provisions of article 28 of the CFF.
- Submit the Information on Transactions with Third Parties (DIOT) referred to in Article 32, Section VIII of the VAT Law.
However, it is important to note that, in case of requesting a VAT refund, there is a risk of being rejected due to the possible request, by the authorities, of the Informative Declaration of Operations with Third Parties. Although there are arguments to defend the taxpayer’s position, this is a relevant risk to be considered.
Rule 3.13.5.
Determination of ISR when taxpayers cease to be taxed under the Simplified Reliance Regime.
The assumptions related to the presentation of provisional payments before the exit of the regime are updated.The following is provided for:
The notice of update of economic activities and obligations must be filed in accordance with the provisions of form 71/CFF “Notice of update of economic activities and obligations”, contained in Annex 1-A, in order to be taxed under the corresponding tax regime.
In the fiscal year in which any of the events referred to in the preceding paragraph occurs, taxpayers must file their provisional tax returns in accordance with Articles 106 and 116 of the Income Tax Law, as applicable, as of the month following the month in which the event occurs that does not allow them to continue paying taxes under the Simplified Trust Regime, applying any of the following options:
- Taxpayers that in the fiscal year immediately prior to the one in which the exit event referred to in this rule occurs, have complied with their tax obligations in terms of Title IV, Chapter II, Section IV (RESICO), may choose to file the provisional payments referred to in the preceding paragraph, only for the remaining months of the fiscal year in question, as well as to file the annual return for the income obtained in such months, for which it is not required to file the returns for the previous months, whose payments made under the Simplified Trust Regime have been considered as definitive.
- Taxpayers that do not consider as definitive the payments made under the Simplified Trust Regime, must pay the tax by applying the rate established in Article 106, third paragraph of the Income Tax Law, to the difference resulting from decreasing the income obtained in the period from the beginning of the year and up to the month for which the return is filed, with the authorized deductions corresponding to the same period, being able to decrease the payments made in the months of the year in which the provisions of the Simplified Trust Regime were applied. In subsequent months, taxpayers must pay the respective tax in accordance with the provisions of Title IV, Chapter II, Section I or Chapter III of the Income Tax Law (for business and professional activities or for leasing), as applicable.
For this rule it is important to consider that, if you effectively complied with the requirements established for RESICO in terms of your obligations during 2024, in the event that you have to stop paying taxes under said regime in 2025, you may choose to file only the provisional payments that remain of the fiscal year. In other words, if in the month of June 2025 I stop paying taxes under RESICO, as of the month of July I must file the provisional payment under the new regime in which I must pay taxes without having to file the provisional payments since the month of January under the latter regime.
For the annual tax return, it may also be filed only for the remaining months of the year due to the change of regime chosen. However, it must be considered that the provisional payments of RESICO must be considered as definitive payments.
Rule 3.13.7.
Monthly payments of the Simplified Trust Regime for individuals.
It is specified that taxpayers under the Simplified Trust Regime may choose to file their provisional payments and consider them as a final payment and, therefore, not file their annual tax return. However, taxpayers under the option of carrying out activities in joint ownership may choose to file their annual return. In this respect, it is relevant to consider that this facility does not exempt the taxable income for the determination of PTU to whom it corresponds:
For the purposes of Article 113-E, fifth paragraph of the Income Tax Law, individuals who pay taxes under the Simplified Trust Regime must file the monthly payment through the “Simplified Trust Income Tax Return. Individuals”, no later than the 17th day of the month immediately following the month to which the payment corresponds, in accordance with the provisions of rule 2.8.3.1.
This declaration will be pre-filled with the information of the CFDIs of income, expenditure and payment type issued by the individuals in the payment period.
The taxpayers referred to in the first paragraph of this rule will consider that the monthly payment made in terms of Article 113-E, fourth and fifth paragraphs of the Income Tax Law, will be definitive, so they will be relieved from filing the annual return referred to in Articles 113-E, fourth paragraph, 113-F and 113-G, section VII of said Law, only for the income corresponding to the Simplified Trust Regime.
The provisions of this paragraph do not exempt taxpayers from determining taxable income in terms of Article 113-G, last paragraph of the Income Tax Law, when applicable.
Taxpayers that apply the provisions of rules 3.13.20. and 3.13.21. may choose to file their annual return. For such purpose, the co-owners will consider the income received for the activities referred to in the first paragraph of Article 113-E of the Income Tax Law during the fiscal year and that are covered by the CFDIs effectively collected, in the proportional part that corresponds to them and will credit, in the same proportion, the amount of the Income Tax paid in the monthly payments made by the common representative and, if applicable, that which was withheld in accordance with Article 113-J of the referred Law.
Rule 3.13.10.
Exemption to file monthly and annual returns for individuals engaged exclusively in agricultural, livestock, forestry or fishing activities with exempt income.
For the purposes of Article 113-E, ninth and tenth paragraphs of the Income Tax Law, individuals engaged exclusively in agricultural, livestock, forestry or fishing activities and whose income is exempt up to the amount of $900,000.00 (nine hundred thousand pesos 00/100 M.N.), may choose not to file the corresponding monthly and annual tax returns, as long as they issue the CFDIs for the activities they carry out, in accordance with the provisions of Articles 29 and 29-A of the CFF.
When the taxpayers’ income exceeds the referred amount, they must file monthly returns as of the month in which this occurs in terms of the provisions of rule 3.13.11.
According to this rule, it is possible to choose to be exempted from filing monthly and annual tax returns as long as the income does not exceed $900,000.00 MXP and the corresponding CFDI’s have been issued. In the event that CFDI’s are not issued, it will be obligated to file monthly returns, which cannot be considered as a definitive payment, therefore, it will also be obligated to file an annual return and rule 3.13.5 will not apply.
Rule 3.13.34.
Refund of income tax credit balances of the Simplified Trust Regime for individuals.
For the purposes of Article 113-E of the LISR and rule 3.13.7, taxpayers who pay taxes under the Simplified Reliance Regime shall be deemed to be taxpayers who are taxpayers under the Simplified Reliance Regime. may request a refund of the credit balance that they have declared in the final monthly tax return, in the following month, or opt to request a refund jointly, provided that such request is for the total amount of the credit balances that have resulted in the fiscal year and is requested as of January 17 of the immediately following fiscal year. to which such balances correspond, using the FED, available on the SAT’s website, accompanying the documentation indicated in form 9/CFF “Request for refund of balances in favor and payments of the undue Federal Tax Audit or Foreign Trade Audit”, contained in Annex 1-A.
For these purposes, it will not be possible to choose to consider the automatic refund alternative, therefore, it must be requested by means of a manual refund (FED) as of January 17 of the fiscal year following the fiscal year to which the tax credit balance corresponds.
Rule 9.18.
Applicable fiscal year and verification of total income.
The following is detailed verification that the limit foreseen under the fiscal stimulus granted in the Federal Revenue Law 2025 (35 million pesos) is not exceeded, consisting in the remission of 100% of fines and surcharges generated during the fiscal year 2023 or prior years.:
For purposes of the Thirty-Fourth transitory provision of the LIF, the tax year in question is the one in which the legal or factual situation that generated the tax credit on which the tax incentive will be applied took place, regardless of the date on which the tax credit was declared, detected, determined, the payment obligation expired, was enforceable or became final.
The verification that the income limit established in the aforementioned transitory provision is not exceeded will be carried out in accordance with the following: first, the total income of the normal or supplementary tax return for the fiscal year in question will be observed, provided that they were filed before January 1, 2025. In the event that the normal or complementary tax return has not been filed, the total amount of the CFDIs issued in that year will be considered or, in its absence, any other information that the authority has on the tax year in question, in accordance with article 63, first and last paragraphs of the CFF. Finally, the last normal or complementary tax return filed before January 1, 2025 may be taken into account, even if it does not correspond to the tax year in question.
The tax incentive may not be applied by the entities referred to in Title III of the Income Tax Law (non-profit entities), nor by the executors of expenses referred to in Article 4 of the Federal Budget and Fiscal Responsibility Law.
Transitory.
Tax Mailbox.
It is established that taxpayers who have not enabled their Tax Mailbox or have not updated the means of contact, as of January 1, 2026, will be fined in accordance with the provisions of article 86-D, which specifies a fine of $3,850.00 to $11,540.00 MXP. will be fined in accordance with article 86-D which specifies a fine from $3,850.00 to $11,540.00 M.N.:
Fourth. For the purposes of Articles 17-K and 86-C of the CFF, taxpayers that have not enabled the tax mailbox, or have not registered or updated their means of contact, the provisions of Article 86-D of the aforementioned Code will be applicable as of January 1, 2026.
I. Labor reforms for 2025
General minimum wage.
As of January 1, 2025, it was decided to increase the general minimum wage from 248.93 M.N. to 278.80 M.N. per day, representing an increase of 12%.
“Ley Silla”.
The Federal Labor Law establishes the obligation of employers to provide a sufficient number of seats with backrests for all employees for the proper performance of their duties or for periodic rest during the workday.
Payroll Tax.
As of January 1, 2025, the updated Payroll Tax rates are effective, highlighting the rate increase in the following four states:
i. Mexico City – 4%, previously 3%.
ii. Guerrero – 3%, previously 2%.
iii. Morelos – 2.5%, previously 2%.
iv. Tabasco – 3.5%, previously 2.5%.
Reform to the LFT – workers in digital platforms
On December 24, 2024, a decree was published in the Official Gazette of the Federation, which amends and incorporates several provisions of the Federal Labor Law related to workers through digital platforms. Such amendments will enter into force 180 days after its publication, that is, on June 23, 2025, and among which the following are broadly detailed:
i. The rights of workers through digital platforms are defined, as well as the obligations of the corresponding employers.
ii. A subordinate employment relationship is defined for the case of services rendered through digital platforms, regardless of the time actually worked.
iii. It is specified that the working time shall be defined by the worker, who may work without fixed schedules.
iv. It is specified that the salary shall be fixed per task, service, work or work performed.
v. Finally, it is specified that workers in digital platforms, who qualify within the established requirements, will enjoy all the rights provided by said Law (registration with the IMSS, among others).
