The program applies to taxpayers who have not received any forgiveness in the generalized programs of 2000, 2007 and 2013. They must also not have a final conviction for any tax crime, and they must not be published in the definitive lists related to articles 69-B or 69-B Bis, of the Federal Tax Code (CFF).
This incentive provided for in the Federal Revenue Law 2025 is equivalent to a 100% reduction in fines, including aggravated fines, surcharges and enforcement expenses; This is not the case for the total amount of contributions or compensatory fees, applicable to taxpayers who fall into any of the following cases:
a) Taxpayers who are responsible for updated omitted contributions. In this case, the taxpayer can apply the stimulus by requesting their capture line through a clarification case presented on the SAT Portal and make the payment in a single payment; or, go to an in-person appointment at SAT offices or from anywhere through the Virtual Office.
b) Taxpayers who are subject to verification powers. Provided that they correct the irregularities detected and self-correct within the period established by the corresponding procedure. Taxpayers can apply the discount until before they are notified of the resolution determining the omitted contributions.
c) Taxpayers with tax credits in charge, for which payment in installments has been authorized. If as of January 1, 2025, there is a balance pending payment, as long as they pay, in a single payment, the uncovered balance of the updated omitted contributions.
In this case, the taxpayer can request the discount through a clarification case on the SAT Portal; or, go to an in-person appointment at SAT offices or from anywhere through the Virtual Office. Once the information has been analyzed and if it is favorable, the authority will deliver the capture line for you to make the payment.
d) Taxpayers with firm tax credits in charge. Taxpayers are considered to have firm tax credits determined by the federal authority, which have not been challenged, or who have given up the means of defense.
In this case, the taxpayer must request the application of the reduction through a clarification case on the SAT Portal; or, go to an in-person appointment at SAT offices or from anywhere through the Virtual Office. Once the information has been analyzed and if it is favorable, the authority will deliver the capture line for you to make the payment.
It is important to note that, in this case, taxpayers may make the payment in up to six installments, as long as they are not in bankruptcy or declared bankrupt; Likewise, payments must be made no later than the expiration date of each capture line, and in case of non-compliance, the discount applied will not take effect and the authority will require payment of the resulting amounts.
With the presentation of the application, the administrative execution procedure will be suspended without being obliged to guarantee the fiscal interest and the period for prescription will be interrupted.
In the last two cases, taxpayers must fully consent to the tax credit in question, accepting that, if they totally or partially challenge said credit, the discount applied ceases to have effects and consequently the tax authority will require payment of the resulting amounts. coming.
The fiscal stimulus is not considered as cumulative income for the purposes of the Income Tax Law and in no case will it give rise to a refund, deduction, compensation, credit or balance in any favor; Likewise, the possibility is left safe for the competent authority to exercise its powers to verify that the taxpayers who applied the fiscal stimulus complied with the requirements and conditions for this.
For more information, you can visit the Fiscal Regularization 2025 program minisite: http://omawww.sat.gob.mx/Adeudos_Fiscales/Paginas/RegularizacionFiscal/LIF/index.html
To receive guidance, you can go to any office without an appointment, or through the following service channels:
● MarcaSAT: 55 627 22 728, option 9, followed by 3
● One-on-one chat
● OrientaSAT
● Virtual Office
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