The annual declaration for the 2024 fiscal year, which is to be submitted in 2025, brings with it important benefits for individuals who determine balances in their favor in Income Tax (ISR).
One of the main administrative facilities is the Automatic Return System, designed to streamline and simplify the tax return process.
If you have a credit balance on your tax return, here we explain how to request a refund and what are the main requirements and restrictions that you should know about.
What is the Automatic Returns System?
This system allows individuals who meet certain requirements to receive a refund of their balance in their favor in an agile and efficient manner. To do so, you only have to select the corresponding option in your annual declaration and comply with the established provisions.
Main Requirements
- Filing of the 2024 Annual Declaration:
- e.signature or portable e.signature: Mandatory if your balance in your favor is between $10,001 and $150,000 MXN.
- Password: Allowed in the following cases:
- If the balance in favor is equal to or less than $10,000 MXN.
- If the balance is between $10,001 and $150,000 MXN, but you select a bank account (CLABE) preloaded in the system.
- CLABE Bank Account:
- It must be an active account in the name of the taxpayer.
- It is essential to provide this information to receive the refund deposit.
- Term:
- The declaration must be submitted no later than July 31, 2025.
- Resolving Inconsistencies:
- In case of inconsistencies in the refund, you can correct them through the SAT portal using your Password or e.signature.
Restrictions
Those who will not be able to access the Automatic Returns System will be:
- They have obtained income from joint ownership, marital partnership or inheritance.
- Request refunds over $150,000 MXN.
- Please file your return after July 31, 2025.
- Use tax receipts from suppliers published in articles 69 or 69-B of the Federal Tax Code (CFF).
- Have had their digital seal certificate cancelled during the 2024 fiscal year.
Special Cases
- Correction of Options:
- If you mistakenly selected the refund or offset option, you can correct it by filing a supplementary return before July 31, 2025.
- Salary Income:
- If your income comes exclusively from wages and the balance in your favor comes from personal deductions, you can request a refund even if you are not required to file an annual return.
Final Recommendations
- Make sure you meet all requirements before filing your return to avoid delays in your refund.
- Please verify that your bank account details are correct and that the account is active and in your name.
- Take advantage of the Automatic Returns System to speed up the process, but remember that if you do not meet the requirements, you can opt for the traditional procedure through the Electronic Returns Form (FED).
Don't miss this opportunity to recover the balance in your favor corresponding to your annual declaration for the 2024 fiscal year. If you need help filling out your declaration or have questions about the requirements, do not hesitate to contact us for personalized advice.
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