Annual Declaration 2025: these are the people to whom the SAT will not return a balance in their favor
The The Annual Declaration is a tax obligation for individuals and corporations in Mexican territory. Through this procedure, taxpayers have the possibility of generating a balance in their favor and receiving back part of the taxes paid during the period. However, according to the Resolution of the Tax Code, the refund of the amounts is subject to certain criteria.
The Annual Declaration allows reporting of income, deductions, withholdings and tax payments by individuals and corporations during the previous fiscal year. If overpayments were made, the balance in favor can be obtained. However, not filing it on time can result in financial penalties for non-compliance.
You may be interested in: IMSS Pension: this is the exact date for the March 2025 paymentThis year, the deadline for legal entities to file their annual tax return is March 31, while the deadline for individuals is April 30. However, it is recommended to carry out the procedure as soon as possible and not wait until the last minute.
Who will not be able to receive a credit balance in their annual declaration?The Tax Administration Service ( SAT ) establishes in its regulations that individuals who meet any of the following criteria will not have access to a refund of the balance:
- Those who had income from property or business owned jointly, as a marital partnership or in inheritance in the previous fiscal year.
- They declared when the established deadline had already expired.
- Those who had to submit their declaration with an e.signature or portable e.signature did so with a password.
- Those who did not select the refund option when filing their regular or supplementary annual return.
- Those seeking a refund for fiscal years other than the immediately preceding year.
- Those requesting refunds of more than 150 thousand pesos.
- They had their digital certificate cancelled by the SAT in the previous fiscal year.
In addition to the balance in your favor, part of the benefits of filing your tax return on time is maintaining a good tax history, which is essential for obtaining loans and mortgages.
Article 82 of the Federal Tax Code establishes that fines for non-compliance range from 1,810 to 44,790 pesos.
What are the requirements to request a credit balance from the SAT?People who can access the refund of the amounts must have a valid password or e.signature on hand, in addition to a bank statement no older than two months where the RFC and the interbank CLABE are visible. They must also present an official identification and comply with the corresponding processing forms: 9/CFF and 10/CFF, according to the type of refund requested.
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