Tax News No 10 – February 2025
The Tax Administration Service (SAT) published on its website the First Anticipated Version of the Second Resolution of Amendments to the Miscellaneous Tax Resolution for 2025 (RMF), highlighting the following changes:
Accrual factor for deposits or investments abroad.
It is established that the optional accrual factor for purposes of determining the accruable income of individuals with respect to the income generated by deposits or investments held abroad in the year 2024, will be 0.1368.
This high factor is mainly due to the significant exchange gains that were generated for investors who held investments denominated in foreign currency due to the depreciation of the peso.
Application of the tax regularization incentive in tax returns.
The procedure to be followed by taxpayers who apply the tax regularization incentive provided by the Federal Income Law for the fiscal year 2025, to obtain the line of capture (FCF) through the SAT Portal, as well as to file the return in which they may credit the payment made through the regularization process in question, is modified.
Through this publication the SAT also published amendments to Annexes 1 “Official Tax Forms”, 1-A “Tax Procedures” and 9 “Table referred to in rule 3.15.1. of the Miscellaneous Tax Resolution for 2025, for the option to update deductions indicated in article 121 of the Income Tax Law” of the RMF.
This resolution will become effective the day after its publication in the Official Gazette of the Federation (DOF). The benefits contained in the rules of this resolution will be applicable as of February 24, 2025, date on which they were published in the SAT Portal.
We provide you with the link where the publication can be consulted:
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