Natural persons filing their income tax return for the 2018 fiscal year and determining a balance in favor for Income Tax (ISR), through the facility granted by tax authorities, may choose to request the refund thereof, and it may be under the automatic refund scheme provided it is carried out before July 31, 2019.  

Natural persons opting for this facility shall:

– File the tax return using the e.signature or portable e.signature when requesting the refund, for a sum of $10,000.01 to $150,000.00.

Taxpayers may use the password in the following cases:

• When the balance in favor is less than $10,000.00.

• When the balance exceeds $10,000.00 and is under $150,000.00, provided the taxpayer selects an active bank account for wire transfers, which shall be in the taxpayer’s name, and previously loaded on the application to file the annual tax return.

– Indicate the bank account number for transfers (CLABE) on the corresponding tax return, as well as the name of the bank and, if approved, the amount authorized for refund shall be deposited to the account mentioned above.

The facility provided in this Regulation shall not be eligible for natural persons who:

– Had income in 2018 from goods or businesses under co-ownership, conjugal partnership, or succession.

– Opt to request the refund of their balance in favor for amounts exceeding $150,000.00.

– Request a refund for fiscal years prior to 2018.

– Submit the request using the Electronic Refund Form (Formato Electrónico de Devoluciones (FED)).

– When filing the regular or complementary annual tax return, they do not choose the refund option.

– File the annual or complementary tax return after July 31, 2019.

– Are taxpayers whose data are on the blacklists of the Tax Administration Service (Servicio de Administración Tributaria (SAT)).

– Are taxpayers requesting the refund with receipts issued by taxpayers on SAT blacklists.

– Are taxpayers to whom a certificate issued by SAT was canceled.

When it comes to income from wages, and the balance in favor only derives from personal deductions, you may choose to file the return even without obligation and whether or not it has been informed to the withholder.

Please contact us if you have any question or need clarification on this subject.