For April 2026, the right question is no longer "Do all RESICO individuals file an annual return?" The current answer is more precise: SAT published that individuals in RESICO may be relieved from filing the 2025 annual return under rule 3.13.7 of the 2026 RMF, but that does not mean every case is free of review.
SAT's official page on who must file the 2025 Annual Return says that RESICO individuals may be relieved and, if they wish, may file during April 2026. The key is to check whether your income is exclusively RESICO, whether monthly payments were filed, whether you have other income and whether you exited or changed regimes.
First decide whether you actually need to file
Before entering the portal, separate the scenarios. Filing when it is not required can create confusion; not filing when you do have an obligation can be more expensive.
Cases where filing may not be needed
If you were taxed only under RESICO as an individual, filed definitive monthly payments and have no other income that requires annual filing under another chapter of the Income Tax Law, you may fall within the relief provided by the 2026 RMF. In that case, the important review is not filling out an annual return, but confirming that all twelve months were filed correctly.
Cases where annual filing needs review
Pay attention if during 2025 you had wages, interest, dividends, leasing outside RESICO, sale of assets, platform income, a regime change or an exit from RESICO. Income outside RESICO may carry its own annual filing obligation.
Also check whether you exceeded the MXN 3.5 million limit or whether SAT updated your obligations. Leaving RESICO changes the treatment and may require filing under another regime.
What to do if you decide to file
If after reviewing your case you decide to file, do not start with the submit button. Start with the documents. The return will only be as reliable as the data you bring to the portal.
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.
The portal may show pre-filled information, but it does not know whether a client paid late, whether a withholding was stamped incorrectly or whether a CFDI was replaced later. That reconciliation is still yours.
Mistakes to avoid
- Filing the annual return without confirming whether you were relieved.
- Omitting income from another regime because you think "everything is RESICO."
- Trusting pre-filled data without reviewing CFDI and bank records.
- Missing incorrectly registered ISR or VAT withholdings.
- Filing in April without correcting previous months.
Mixed income is not a simple filing
The most delicate case is RESICO plus wages, interest, dividends, leasing or other income. The rule that relieves RESICO income does not necessarily erase obligations for other income categories. If you had payroll, investments or other income, review the calculation separately.
A taxpayer with only RESICO may need a different conclusion from someone with RESICO and wages. Someone who exited the regime during the year needs another analysis. Putting every case into one answer is exactly what creates mistakes.
How to close April with less risk
The best preparation for an annual return, even if you are relieved, is having monthly payments closed correctly. SAT's official monthly and definitive RESICO payments page notes that ISR is filed through the portal and pre-filled with CFDI. If there are differences there, April only makes them more visible.
At Fintax, the review focuses on answering three questions before filing or deciding not to file:
- What annual obligation you actually have.
- Which months need clarification or an amended return.
- What support should be kept in case SAT asks for an explanation.
Frequently asked questions
Do RESICO individuals file an annual return in 2026?
They may be relieved under rule 3.13.7 of the 2026 RMF when the case corresponds to RESICO income and definitive monthly payments. Still, you must review whether other income or regime changes create an annual obligation.
Can I file even if I am relieved?
SAT says RESICO individuals may file during April 2026 if they wish. Before doing so, review whether filing adds value or only complicates the record.
What if I had RESICO and wages?
Analyze each income type separately. The RESICO portion may have definitive monthly payments, but wages or other income may trigger annual filing under their own rules.
What should I review before April 30?
Review current regime, 2025 income, monthly payments, CFDI, withholdings, bank statements and possible non-RESICO income. If something does not match, resolve it before filing.