Not every individual in RESICO must file a 2025 annual return in April 2026. SAT provides relief in certain cases and also allows a voluntary filing. The answer depends on the income you received and how you treated the monthly payments.
SAT's page on who must file the 2025 annual return refers to rule 3.13.7 and states that a relieved RESICO taxpayer may choose to file during April 2026. SAT's own frequently asked questions clarify the condition: treating monthly payments already made as final, solely for income that belongs to RESICO.
When the relief may apply
The relief may cover RESICO income when you elect to treat the monthly payments made as final. Do not extend that conclusion to wages, interest or income under another chapter of the Income Tax Law. The relief also does not cure a missing month, an excess over the income limit or an exit from the regime.
First decide whether you actually need to file
Separate the income categories before opening the portal. Filing by habit can duplicate work. Skipping a return required because of other income can result in inflation adjustment, surcharges or a SAT notice.
Cases where filing may not be needed
You may qualify for relief if you received only RESICO income and elect to treat the monthly payments made as final. Check the acknowledgments and ISR paid for each period. Annual relief does not correct an omitted month or a wrong prefill.
Cases where annual filing needs review
Review wages, interest, dividends, asset sales and any income outside RESICO separately. Each category has its own annual filing tests. SAT's 2025 annual return FAQ gives a specific filing procedure for taxpayers who had wages and RESICO income.
If your 2025 income exceeded MXN 3.5 million, the SAT FAQ instructs you to file provisional payments from January through December under the applicable business activity, professional services or rental regime. Also confirm the date on which SAT updated your registered obligations.
What to do if you decide to file
If you decide to file, assemble the file first. The application uses prefilled data, but you remain responsible for reviewing it before submission.
Minimum documents
- Updated tax status certificate.
- Acknowledgments for 2025 monthly returns.
- Income CFDI issued during the year.
- Bank statements to validate collections.
- Withholding CFDI, if clients applied them.
- Monthly VAT and ISR working papers.
- Evidence of regime changes, if any.
For RESICO, SAT says the prefill uses PUE income CFDI and, for PPD transactions, the related payment CFDI. It also uses credit-note CFDI and the ISR due in monthly returns. Compare those records with bank activity, XML files and acknowledgments before accepting the result.
Mistakes to avoid
- Filing without documenting why you chose to do so.
- Omitting wages or other income because part of your activity was in RESICO.
- Trusting pre-filled data without reviewing CFDI and bank records.
- Missing an ISR or VAT withholding recorded under the wrong RFC, amount or period.
- Filing in April without correcting previous months.
Mixed income is not a simple filing
The relief covers only RESICO income under the option described by SAT. Wages, interest, dividends and other income keep their own rules. Classify each source before concluding that no annual filing is due.
For wages plus RESICO, SAT instructs the taxpayer to submit one form first and then return to the profile to complete the other. Keep both acknowledgments and reconcile the balances before applying a credit.
How to close April with less risk
The annual close starts with the monthly payments. In SAT's RESICO monthly return service, confirm that every period has an acknowledgment and, when tax was due, a payment. Correct the monthly return that caused a wrong prefill.
Before filing or deciding not to file, the Fintax accounting service documents these questions:
- Which income creates an annual filing obligation.
- Which months need an amended return.
- Which records support the decision and the balances.
Frequently asked questions
Do RESICO individuals file an annual return in 2026?
They may be relieved under rule 3.13.7 when they elect to treat monthly payments made as final, solely for RESICO income. Other income or an exit from the regime needs a separate analysis.
Can I file even if I am relieved?
Yes. SAT says a relieved RESICO individual may choose to file the 2025 annual return during April 2026. Document the reason for filing and review the prefill before submission.
What if I had RESICO and wages?
Follow the application's procedure for both income types. Review wages and RESICO separately, keep both acknowledgments and reconcile any tax due or credit.
What should I review before April 30?
Review the current regime, 2025 income, monthly payments, CFDI, withholdings, bank statements and non-RESICO income. If the prefill does not match, correct the period or receipt that caused the difference before filing.
A final check before deciding to file
Do not use the calendar alone to decide whether a RESICO annual return is required. Confirm the taxpayer’s regime history, obligations shown in the RFC, monthly filings, CFDI income and any notices in the Tax Mailbox. That short reconciliation is more useful than submitting a return only because April is associated with annual filings.
