The Benefit: Full Forgiveness of Tax Fines and Surcharges
The Tax Administration Service (SAT) is offering an incentive for the tax regularization of individuals and legal entities that had income of up to 35 million pesos, which applies to own contributions, withheld and transferred contributions, foreign trade contributions, and countervailing duties for the 2023 fiscal year or earlier.
This incentive, provided for in the 2025 Federal Revenue Law, is equivalent to a 100% reduction of fines, including fines with aggravating circumstances, surcharges, and enforcement costs.
Real benefit: If you owe $200,000 in taxes + $150,000 in fines = You only pay $200,000.
Who Qualifies: Requirements to Obtain the Discount
- Companies with income up to $35 million a year Your annual income does not exceed 35 million pesos. If in the fiscal year you want to regularize you generated more than this amount, you will not be able to access this program.
- Debts from 2023 or earlier Only applies to taxes unpaid through December 2023.
- No prior forgiveness As long as the taxpayers have not received any forgiveness under the general programs of 2000, 2007, and 2013.
- No criminal issues Provided they do not have a final conviction for any tax crime and are not listed on the definitive lists related to Articles 69-B or 69-B Bis of the Federal Tax Code.
How to Obtain It: 4 Application Methods
Method 1: Self-Declaration (Most Common) Taxpayers who, before being audited, acknowledge and pay the omitted contributions in a single payment.
Method 2: Settlement of Installment Payments If as of January 1, 2025, you maintain an outstanding balance, provided you pay the uncovered balance of the updated omitted contributions in a single payment.
Method 3: Final Tax Liabilities Another benefit is payment in up to six installments for taxpayers who have final tax liabilities, determined by the authority and not contested.
Method 4: Direct Correction For smaller debts that can be corrected through amended returns.
Where to Apply: 3 Available Channels
SAT Portal (Recommended) Submit the request through Mi portal in the “Servicios por internet” (online services) section, selecting the ESTIMULO FISCAL LIF 2025 (LIF 2025 Tax Incentive) option under the “Trámite” (procedure) tab.
SAT Offices Prior appointment required - longer wait time.
Virtual Office This can be done through the SAT’s official portal, at the agency’s offices, or through the Virtual Office.
Critical Deadline: Only 6 Months Left
Interested parties can enroll in the program from January 1 through September 30, 2025.
Danger: After September 30, all the fines come back and the SAT steps up collection.
Additional Benefits: Beyond the Savings
Suspension of the administrative enforcement procedure, without the need to guarantee the tax interest.
The tax incentive is not considered cumulative income for the purposes of the Income Tax Law, and under no circumstances will it give rise to a refund.
Risks to Avoid: Costly Mistakes
- Waiting until September The offices get overwhelmed - apply before August.
- Incomplete documentation A single error can completely disqualify your application.
- Not reviewing all fiscal years You can regularize multiple years at once.
Official Documentation
For more information, you can visit the 2025 Tax Regularization program mini-site: http://omawww.sat.gob.mx/Adeudos_Fiscales/Paginas/RegularizacionFiscal/LIF/index.html.
