In the framework of the 2025 fiscal year, the Federal Executive Branch opted not to propose amendments to the main tax regulations, such as the Income Tax Law (“LISR“), the Value Added Tax Law (“LIVA“), the Special Tax on Production and Services Law (“LIEPS“), and the Federal Fiscal Code (“CFF“).
However, on December 30, 2024, the 2025 Miscellaneous Tax Resolution (“RMF“) was published in the Official Gazette of the Federation (“DOF“), together with Appendixes 1, 5, 6, 8, 15, 19 and 27. These documents include specific adjustments and provisions that are of special interest to taxpayers and tax professionals.
The following are the main changes introduced in the 2025 RMF, which affect compliance with tax obligations and the interpretation of the applicable provisions:
I. INCOME TAX
1. Rule 3.2.26. Request for authorization to sell shares at fiscal cost. It is specified that the tax authorities may authorize the sale of shares at fiscal cost in the case of restructuring of Mexican resident companies that are part of the same corporate group. To obtain this authorization, it is necessary to comply with the requirements established in Form 78/ISR (“Request for Authorization to sell shares at tax cost and notice to file the minutes of the notarized meeting for the subscription and payment of capital once the shares are sold at tax cost”). Additionally, form 127/ISR (“Notice to file the notarized minutes of the meeting in connection with the subscription and payment of capital, once the shares are sold at fiscal cost”) has been eliminated.
2. Addition of Rule 3.10.1.8. Authorization to apply donations received to additional activities. This rule establishes that civil organizations and trusts authorized to receive deductible donations may apply these resources to additional activities, provided that such activities are included in their articles of incorporation, bylaws or trust agreement and comply with the assumptions set forth in Articles 79 and 82 of the LISR, as well as in its regulations.
To do so, they must comply with the requirements established in Form 18/ISR (“Request for authorization to apply deductible donations received in additional activities”).
If the notices disclose activities different from or partial to those previously authorized, the Tax Administration Service (“SAT”) will issue an official notice updating the corporate purpose or authorized purpose of the organization or trust.
3. Addition of Rule 3.10.1.9. Civil organizations and trusts for scientific or technological research and that grant scholarships. It states that the civil organizations and trusts authorized to receive deductible donations must guarantee that they allocate their assets to social purposes related to scientific or technological research and grant scholarships, complying with the following:
a) Research: Publish results, keep files with key project data (objectives, methodology, resources, researchers, among others).
b) Scholarships: Publish calls for applications and results, and maintain records of beneficiaries (personal data, level of studies, amount and duration of the scholarship).
4. Addition of Rule 3.10.1.16. Initiation of the procedure for revocation of the authorization to receive deductible donations. The SAT may initiate the procedure to revoke the authorization of civil organizations and trusts that receive deductible donations if, after reviewing their files or systems, non-compliance with the tax provisions is detected.
The authority will notify the causes for revocation, granting a term to correct or deny the non-compliances, as established in Article 82-Quater of the LISR.
Organizations may request up to two (2) consecutive extensions of the original term, provided that they do so before the expiration date. These extensions will be granted automatically, without the need for an express resolution, and will apply as of the business day following the expiration of the initial term.
5. Addition of Rule 3.10.1.17. Verification of information for purposes of revocation due to non-compliance with tax obligations. The SAT, in accordance with Article 82-Quáter of the LISR, may verify that authorized grantees comply with their tax obligations through the information in their files, systems or data provided by other authorities. Among the aspects to be reviewed are:
a) Notices to the RFC.
b) Informative declarations and withholdings of ISR, VAT or IEPS.
c) Issuing and obtaining tax receipts.
d) Accounting in terms of the CFF.
e) General obligations under Article 82 of the LISR.
f) Authorization to receive donations from abroad.
g) Use of equity in accordance with Article 138 of the LISR.
h) Informative statement.
To initiate the authorization revocation procedure, the SAT may request from its administrative units the necessary information to evaluate compliance with these obligations.
6. Addition of rule 3.11.10. Accumulation of income from special personal savings accounts, insurance contracts for retirement or investment funds. The added rule establishes that, in accordance with Article 218 of the LISR (in force until December 31, 2013) taxpayers who have deducted deposits, payments or acquisitions must accumulate as income in their annual return the amount withdrawn from personal savings accounts, insurance contracts or investment funds, up to the limit of what was previously deducted.
This tax treatment applies to the year in which the related cash is received or withdrawn.
7. Rule 3.13.2. Resumption and update to be taxed under the Simplified Reliability Regime. Individuals and entities that resume activities may opt to be taxed under the Simplified Reliability Regime (“RESICO”), provided that they comply with the requirements established in the LISR and file the corresponding notices:
a) Individuals: They must file the “Notice of Resumption of Activities” (Form 74/CFF of Annex 1-A) or update their economic activities and obligations through Form 71/CFF if they wish to change their tax regime. Once they have chosen this regime they cannot change it during the same fiscal year.
b) Entities: They may be taxed under this regime if they were previously taxed under Title II or applied the accumulation option of Title VII, Chapter VIII, in force until December 31, 2021, by also filing the notice of resumption of activities.
8. Addition of Rule 3.13.34. Return of ISR balances in favor of the RESICO of individuals. It is established that taxpayers of the Simplified Trust Regime may request the return of their balances in favor in two (2) ways: on a monthly basis, in the month immediately following their final return or, jointly, accumulating the balances of the fiscal year and requesting them as of January 17 of the following year. To do so they must use the FED system available in the SAT’s website and comply with the requirements established in the form 9/CFF, contained in Annex 1-A.
9. Addition of Rule 3.13.35. Inventory of merchandise, raw materials, semi-finished or finished products pending deduction. Taxpayers that cease to be taxed under Title II of the LISR to do so under the Simplified Trust Regime for legal entities may deduct, in their annual return, the inventory of merchandise, raw materials, semi-finished or finished products that they have pending deduction at the close of the fiscal year. This deduction will be made in accordance with the provisions of Title II, Chapter II, Section III of the LISR, until the balance is exhausted.
10. Addition of Rule 3.21.2.15. Real-time verification program for energy and infrastructure investment trusts. In accordance with Articles 187 and 188 of the LISR and rule 3.21.2.1., the parties and entities participating in energy and infrastructure investment trusts will be considered collaborators in the real-time verification program only if they submit the information and documentation required under the terms of form 167/ISR (“Report to the real time verification program for energy and infrastructure investment trusts”).
11. Rules eliminated. Rules “3.13.31. Validation of income to remain in the RESICO” and “3.13.32. Withdrawal from RESICO for failure to file the annual return”.
II. SPECIAL TAX ON PRODUCTION AND SERVICES
1. Rules eliminated. Rule “5.2.24. Report on folios of labels or seals through the program Multiple Informative Declaration of the Special Tax on Production and Services (MULTI IEPS)” has been eliminated.
III. FEDERAL REVENUE LAW
1. Addition of Rule 9.18. Applicable fiscal year and verification of total income. Rule 9.18. is added, related to the tax incentive of the Thirty-Fourth Transitory of the LIF, which corresponds to the fiscal year in which the event or legal act that generated the tax credit occurred, regardless of when it was declared, detected, determined, expired or became a final judgment.
To verify that the taxpayer’s income does not exceed the established limit, the following will be considered:
a) Tax returns: The total income reported in the normal tax return or complementary tax returns for the fiscal year will be considered, provided that they have been filed before January 1, 2025.
b) CFDIs issued: If no return was filed, the total amount of CFDIs issued in the fiscal year will be used.
c) Other information: In the case of not having CFDI, the authority will consider any other information available for the fiscal year, in accordance with Article 63 of the CFF.
d) Last tax return filed: If there is insufficient data, the last return filed before January 1, 2025 will be taken, even if it corresponds to another fiscal year.
This incentive does not apply to legal entities under Title III of the LISR nor to executors of expenses established in Article 4° of the Federal Budget and Fiscal Responsibility Law.
