The 2024 annual tax return, filed in 2025, offers significant benefits for individuals entitled to Income Tax (ISR) refunds. One of the main administrative facilities is the Automatic Refund System, designed to streamline and simplify the tax refund process.
If you have a tax balance in your favor, here's a guide on how to request your refund and the main requirements and restrictions you need to know.

What is the Automatic Refund System?

This system allows individuals who meet certain requirements to receive their tax refunds quickly and efficiently. To use it, you simply select the appropriate option in your annual tax return and comply with the established provisions.

Main Requirements

1. Filing the 2024 Annual Tax Return:
   • e.signature or portable e.signature: Required if your refund is between $10,001 and $150,000 MXN.
   • Password: Allowed in the following cases:
     • If the refund is $10,000 MXN or less.
     • If the refund is between $10,001 and $150,000 MXN, but you select a preloaded bank account (CLABE) in the system.
2. Bank Account (CLABE):
   • The account must be active and in the taxpayer's name.
   • Providing this information is essential to receive the refund deposit.
3. Deadline:
   • The tax return must be filed no later than July 31, 2025.
4. Addressing Inconsistencies:
   • In case of inconsistencies, you can correct them through the SAT portal using your Password or e.signature.

Restrictions

You cannot use the Automatic Refund System if you:

• Earned income through co-ownership, marital partnerships, or inheritance.
• Request refunds exceeding $150,000 MXN.
• File your tax return after July 31, 2025.
• Use tax receipts from providers listed in Articles 69 or 69-B of the Federal Tax Code (CFF).
• Had your digital seal certificate canceled during the 2024 fiscal year.

Special Cases

1. Correcting Options:
   • If you mistakenly selected a refund or compensation option, you can correct it by submitting a supplementary return before July 31, 2025.
2. Salary Income:
   • If your income comes exclusively from salaries and your refund is due to personal deductions, you can request the refund even if you're not required to file an annual tax return.

Final Recommendations

• Ensure you meet all the requirements before filing your return to avoid delays in your refund.
• Verify that your bank account details are accurate, active, and in your name.
• Take advantage of the Automatic Refund System to expedite the process, but remember that if you don't meet the requirements, you can use the traditional process through the Electronic Refund Form (FED).
• Don't miss this opportunity to claim your tax refund from the 2024 annual tax return. If you need help completing your return or have questions about the requirements, feel free to contact us for personalized assistance.

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