Quick Answer

Before invoicing services, compare activity, income, clients, other income sources, partners, and growth. RESICO can simplify ISR if you meet the requirements; Professional Activities follow a different mechanism, and a legal entity addresses broader needs.

Compare RESICO, Business and Professional Activities, and legal entities before starting a service business.

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Original Fintax video: how to choose a tax regime when starting a service business.

Before Acting

Do not choose a regime solely based on a rate seen on social media. Requirements, other income sources, partners, and operations can change the answer.

What It Means in Practice

A service business can operate as an individual under Business and Professional Activities, opt for RESICO if requirements are met, or form a legal entity when the project and partners justify it. The trade name does not determine the regime.

The lowest rate is not the only criterion. Compare income limits, compatibility with other activities, deductions, withholdings, VAT, partners, risk, administration, and growth plans.

Decision Map

OptionMay be suitable whenReview
RESICO IndividualYou meet requirements and limitsIncome, partners, and obligations
Professional ActivityYou need the general individual regimeDeductions and provisional payments
Legal EntityThere are partners or a business structureIncorporation and governance
PlatformsAn app intermediatesWithholdings and applicable option

Review Checklist

  • Define actual activity and client types.
  • Estimate annual income and other income sources.
  • Review partners, shareholders, and conditions limiting RESICO.
  • Model ISR, VAT, withholdings, and deductions.
  • Update RFC before issuing the first invoice.

Step by Step

  1. Describe activity, clients, and payment method.
  2. Project income and other sources.
  3. Rule out incompatibilities and limits.
  4. Compare ISR, VAT, withholdings, and administration.
  5. Update RFC and set up invoicing before charging.

Frequently Asked Questions

Can any professional join RESICO?

No. You must meet activity, income, and other legal requirements. Also review other income sources and participation in companies.

Does RESICO allow expense deductions to calculate ISR?

ISR for RESICO individuals is calculated on income actually received supported by CFDI without applying deductions under this mechanism. VAT requires separate analysis.

When is a legal entity advisable?

When partners, corporate governance, contracts, investment, risk, or growth justify it. The decision should not be based solely on taxes.

Official Sources and Related Readings

Consult official sources: SAT guidance on individual tax regimes, RESICO monthly obligations simulator, Current ISR Law.

Continue with these Fintax guides: detailed RESICO comparison, guide to issuing CFDI.

What to Do Now

Save the diagnosis, consulted source, date, responsible person, and evidence of each decision. If there is a material difference, overdue obligation, or formal SAT action, review the full file before filing an amendment, paying, or responding.