Were you denied your automatic income tax refund? Here's what you need to know.

April 24, 2025

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Hector Galicia

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Every year, thousands of taxpayers in Mexico file their annual tax returns hoping to obtain a positive balance. However, in some cases, the SAT (Tax Administration Service) doesn't authorize automatic refunds and instead requests a more detailed verification of the information. If you received a message like the following in your tax inbox, this article is for you:

"It's necessary to verify the information on your personal deductions declared with the RFC (Taxpayer Registry). This authority requires verification of the source of your credit balance."

What does this mean?

When the SAT identifies inconsistencies in personal deductions or has doubts about the origin of the balance in favor, it stops the automatic process and asks you to make a manual request return with supporting documentation.

This It is not a definitive refusal, simply indicates that you must support your return with evidence.

What should you do?

To continue with your return, the SAT requests you:

1. Submit your application using the Electronic Return Form (FED)

This form is available on the SAT Portal. It's important to include:

  • Tax receipts (CFDI) of the services for which you are making personal deductions.
  • Bank statements where the payment is reflected (this proves that you actually made the expense).

2. Integrate a "working paper"

This file should contain:

  • The conciliation of income and withholdings reported.
  • A detailed integration of personal deductions, with CFDIs and linked payments.
  • Account statements where each payment is identified.

This document will be key for the SAT to evaluate your application.

Practical recommendations

  • If you used a working paper for the annual statement, make sure you have it updated. This document can be very useful as a basis for integration.
  • Make sure all payments made for personal deductions are banked (no cash).
  • Name clearly your PDF or ZIP files before uploading them to the portal, and avoid exceeding the allowed size limit.

Conclusion

Receiving a verification request isn't the end of the world. As long as your tax receipts are in order and you can verify your payments, the SAT will be able to approve your refund.


Want to avoid mistakes and have your paperwork ready in minutes? Download our Working Paper for Annual Declaration of Individuals 2024. It includes automatic integrations, guides, and formats ready to submit to the SAT in case of review.

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Written by Hector Galicia

Public Accountant with more than 15 years of experience advising national and foreign clients. He currently serves as a founding partner of the Public Accounting firm Tax ID Mexico. info@taxid.mx

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