Your return shows a credit balance. Before requesting a refund, check how that amount was calculated: compare the return with your CFDI, withholding records and tax payments. Also confirm that the bank account you want SAT to pay is active and in your name.
Prepare the reconciliation the request will need
Connect the credit balance to the return, supporting CFDI, withholdings, payments and bank evidence before submitting a refund request. Mark any amount that depends on a correction or a missing document. A smaller, fully supported request is often easier to explain than a total assembled without traceability.
The procedure depends on the tax, period, taxpayer and amount. Check whether your balance qualifies for the automatic annual ISR refund or requires a formal request using the *Formato Electrónico de Devoluciones*, or FED.
Identify the source of the balance
| Question | Record |
|---|---|
| Which tax and period produced the balance? | Annual or monthly return and acknowledgment. |
| How was the amount calculated? | Tax workpaper and ledger accounts. |
| Which withholding was credited? | CFDI and withholding certificates. |
| Which prior payments were applied? | Return acknowledgments, payment references and bank receipts. |
| Which deductions or input VAT support the balance? | CFDI, payment records, contracts and operational evidence. |
| Has the amount already been refunded, offset or carried forward? | Prior returns and refund or offset records. |
Do not request the same credit twice. Reconcile amendments and any prior partial authorization before filing a new request.
Automatic refund or FED
| Route | Main use | Result |
|---|---|---|
| Automatic Refund System | Eligible individual's 2025 annual ISR credit requested in the annual return by July 31, 2026. | SAT processes the election and shows a result in the refund-status service. |
| FED | Another tax or period, an ineligible amount, or an automatic refund not fully authorized. | Formal electronic request with attachments and acknowledgment. |
The automatic system is an administrative facility. Selecting refund on the return does not guarantee authorization.
Automatic annual ISR refund in 2026
The rule applied to the 2025 annual return filed by an individual who selected the refund option no later than July 31, 2026.
| Amount requested | Authentication |
|---|---|
| Up to MXN 10,000 | Password could be used. |
| MXN 10,001 to 150,000 with an active preloaded CLABE | Password could be used. |
| MXN 10,001 to 150,000 with a new or different CLABE | e.firma or portable e.firma was required. |
| More than MXN 150,000 | Automatic refund did not apply; FED was required. |
The 18-digit CLABE had to be active and held in the taxpayer's name.
Rule 2.3.2 excludes cases such as income from co-owned property, marital partnership or estates; refunds for a fiscal year other than 2025; annual returns filed after July 31; requests above MXN 150,000; use of Password when e.firma was required; and a FED filed before the automatic result was available.
Because the July 31 window has passed, a taxpayer who did not qualify or did not receive the full amount should review the FED route rather than amend the annual return merely to restart the automatic process.
When to use FED
FED is generally used when:
- the automatic annual refund did not apply;
- SAT authorized only part of the automatic amount;
- the taxpayer did not choose to resolve inconsistencies through the automatic-result screen;
- the request covers another fiscal year;
- the amount exceeds MXN 150,000;
- the credit is VAT or another tax covered by the procedure;
- the taxpayer is a legal entity.
Refund requests are generally subject to a five-year limitation period. The exact start and any interruption of that period should be confirmed for the tax and filing history.
Evidence for the request
| Evidence | Purpose |
|---|---|
| Return and acknowledgment | Establish the declared credit balance. |
| Calculation workpaper | Reconstruct tax base, credits, withholding and payments. |
| CFDI XML | Support income, deductions, withholding or input VAT. |
| Bank statements | Prove collections, payments and account ownership. |
| Contracts and transaction records | Explain the business purpose and taxable treatment. |
| Prior returns and amendments | Show how the balance changed. |
| Active CLABE evidence | Identify the account authorized to receive the deposit. |
For a VAT refund, rule 2.3.4 requires FED and the documents in the applicable Anexo 2 procedure file. The DIOT for the requested period must already be filed unless a legal rule or administrative facility treats that obligation as fulfilled.
Name each attachment clearly and prepare an index showing which figure it supports. For example, identify the bank statement and page that show a payment instead of leaving the reviewer to search through the full year's statements.
CLABE review
Confirm:
- 18 digits with no transcription error;
- active account status;
- taxpayer as account holder;
- bank name consistent with the account;
- no later account closure or replacement;
- the same CLABE in the return or FED acknowledgment.
If SAT authorized a refund but could not deposit it because of the account, use the specific CLABE-replacement procedure that applies to an unpaid refund. Do not submit a duplicate refund request before reviewing the status.
Filing a FED request
- Reconcile the credit and choose the correct tax and period.
- Review the current Anexo 2 procedure file and required attachments.
- Prepare searchable files with clear names and an index.
- Enter SAT's refund section through the portal or Tax Mailbox route shown for the procedure.
- Complete the FED fields and attach the ZIP files.
- Sign and submit with the required credential.
- Download the electronic acknowledgment and record the folio.
- Query the status and monitor Tax Mailbox for a request or resolution.
The SAT refund-status query accepts Password or e.firma and allows the taxpayer to print the current status.
Deadlines and requests for more information
Article 22 of the Federal Tax Code sets a 40-day period for a refund that proceeds. The clock is affected by information requests and may be suspended when the authority begins audit powers to test the refund.
| Event | Period in article 22 |
|---|---|
| Error in request data | Taxpayer has 10 days to clarify after the request. |
| First request for data, reports or documents | Taxpayer has up to 20 days to respond. |
| Second request tied to the first response | SAT may issue it within 10 days after the first response; taxpayer has 10 days to answer. |
| Audit completed with refund authorized | Deposit is due within 10 days after notice of the resolution. |
Time between notification of an information request and complete delivery of the requested material is excluded from the ordinary refund period. Missing the taxpayer response period can cause SAT to treat the request as withdrawn.
Requirements under article 22 are notified through Tax Mailbox and must be answered there.
What to check when SAT issues a result
| Result | Review |
|---|---|
| Authorized | Approved amount, inflation adjustment, CLABE and whether the deposit arrived. |
| Partially authorized | Authorized amount and grounds for the denied remainder. |
| Denied | Legal and factual reasons, evidence considered and available response route. |
| Withdrawn | Missed request, procedural omission or express withdrawal. |
| Under review | Pending request, audit action or unresolved status. |
SAT must state the grounds for a partial or total denial. An automatic refund that did not pay the full declared amount may still leave a remainder that can be requested through FED with support.
Receipt of a refund without an audit does not constitute a favorable ruling on the taxpayer's calculation. SAT retains its audit powers, and an improper refund can produce repayment, inflation adjustment and surcharges.
Common weaknesses
| Weakness | Correction |
|---|---|
| Credit cannot be reconstructed | Reconcile returns, workpapers, CFDI and payments. |
| Withholding differs from CFDI | Correct the source document or calculation before filing. |
| CLABE belongs to another person | Use an active account held by the taxpayer. |
| Prior amendment changed the balance | Request only the current supported amount. |
| Attachments have no index | Map each file to the requested figure or issue. |
| Tax Mailbox is not monitored | Assign an owner and preserve every notification acknowledgment. |
Frequently asked questions
Is a credit balance automatically refundable?
No. The taxpayer must qualify for the automatic facility or file the applicable FED request, and SAT can review the source and amount.
Can an individual still use the 2026 automatic system?
The election deadline for the 2025 annual return was July 31, 2026. Later or ineligible requests use the applicable formal route.
How long does SAT have to issue a refund?
Article 22 sets 40 days, but information requests and audit powers affect the computation. The case history must be reviewed before counting a final date.
Does a refund approval confirm the tax calculation forever?
No. A refund issued without audit powers is not a favorable ruling, and SAT retains its authority to review the calculation.
Official sources
- SAT: 2025 annual-return refund facility.
- SAT: rule 2.3.2, automatic ISR refunds for individuals.
- SAT: query a refund request.
- SAT: article 22 of the Federal Tax Code.
- SAT: rule 2.3.4, VAT credit-balance refunds.
- SAT: 2026 Miscellaneous Tax Resolution.
Official links to complete the task
Open official services from a new browser tab, confirm the taxpayer and period, and save the resulting acknowledgment or evidence with the case.
