This article references the decrees published in the Official Federal Gazette (DOF) on December 31, 2018, for the Northern Border Region, and December 30, 2020, for the Southern Border Region, with subsequent modifications.
The Tax Administration Service (SAT) has published the 2025 Miscellaneous Tax Resolution. Below, we provide a summary of Chapter 11.9 of this resolution, which pertains to tax incentives for the Northern and Southern Border Regions:
1. Registration and Beneficiary Registry (Income Tax and VAT)
- Taxpayers must file notices to enroll in the Beneficiary Registry for Tax Incentives in the Northern or Southern Border Regions.
- If non-compliance with the requirements is detected, the taxpayer can submit a new notice within the legal timeframe.
2. Application of the VAT Incentive
- To apply for the VAT tax incentive, a specific notice must be filed.
- The incentive applies a reduced VAT rate (8%), shown as “VAT Credit applied at 50%” in the electronic invoices (CFDI).
- Certification providers will validate that those issuing CFDIs under this option have submitted the corresponding notice.
3. Real-Time Verification
- The tax authority may conduct real-time verifications either at tax addresses or electronically.
- Taxpayers must cooperate by providing information and allowing on-site visits.
- In cases of non-compliance, the SAT can revoke the benefit and request corrections in tax returns.
4. Income and Operations Requirements
- Taxpayers must prove that at least 90% of their total income comes from operations conducted in the border region.
- Declarations and working papers must support this percentage.
5. Documentation to Meet Requirements
Taxpayers must retain and provide documentation such as:
- Financial statements.
- Evidence of goods acquisition.
- Information on hired personnel.
- Documentation on assets, furniture, and machinery used in the region.
6. Exclusion Rules
- The benefits do not apply to activities involving intangible goods or digital commerce.
- The benefits can also be revoked if tax credits are not properly applied in returns.
7. Compatible Incentives
- The Income Tax (ISR) incentive can be applied alongside specific benefits, such as:
- Hiring individuals with disabilities or older adults.
- Certain incentives related to housing and construction.
- Tax benefits regarding the IEPS (Special Tax on Production and Services) for fuels.
8. Simplified Trust Regime (RESICO)
- Taxpayers under RESICO cannot apply these incentives to income taxed under this regime.
Conclusions
Applying the tax incentives for the Northern and Southern Border Regions can be an excellent tool to optimize your company's tax burden, provided all established requirements are met.
If you need more information, feel free to contact TAX ID Mexico.
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