The 2026 Miscellaneous Tax Resolution made the monthly ISR payments of individuals in RESICO final. The rule relieves them from filing an annual return only for income taxed under that regime. Monthly ISR, VAT and the review of income earned under other tax chapters remain in force.
Separate confirmed rules from operational reminders
When monitoring RESICO news, label each item as an official rule, an authority service change or an internal control recommendation. Keep the source and effective date. This prevents a useful reminder from being repeated as if it were a new legal obligation.
The taxpayer type matters. Rule 3.13.7 applies to individuals. A legal entity in RESICO makes provisional payments and still files an annual return under separate rules.
What changed for individuals
Rule 3.13.7 of the 2026 RMF provides that:
- monthly ISR is filed through the ISR simplificado de confianza. Personas fisicas return;
- the filing is due by the 17th day of the following month;
- the form is prefilled with income, credit-note and payment CFDI issued during the period;
- the monthly payment is final;
- annual-return relief applies only to RESICO income.
Review the prefilled return before sending it. An issued invoice does not always represent collected income. A canceled or replaced CFDI, or a payment complement, can move the taxable amount to a different month.
Annual-return relief and other income
Rule 3.13.8 requires a separate annual calculation for wages and interest when an individual in RESICO also earns those types of income. Relief for RESICO income does not remove an annual-return obligation arising under another chapter of Title IV of the Income Tax Law.
The MXN 3.5 million limit
Article 113-E of the Income Tax Law allows individuals with business, professional-service or rental income to choose RESICO if the prior year's income did not exceed MXN 3.5 million. A person starting activities uses an annual estimate subject to the same limit.
Track the income that counts toward the threshold throughout 2026. Rule 3.13.4 excludes only the extraordinary income it identifies. It does not create a broad exclusion for every amount unrelated to the taxpayer's regular activity.
Withholding when a legal entity pays
Article 113-J requires a legal entity paying an individual in RESICO to withhold 1.25% of the amount paid, excluding VAT. The individual credits that withholding against the monthly ISR payment.
Under rule 3.13.13, the legal entity may omit a separate withholding receipt when the individual's CFDI meets the requirements and expressly reports the withheld tax. The legal entity must still withhold and pay the tax to SAT.
The CFDI, bank collection and prefilled return should report the same payment and withholding. Correct an omitted or duplicated withholding with the party that issued the document or made the payment.
VAT and monthly records
Annual-return relief for ISR does not remove VAT. Rule 3.13.19 allows a final VAT payment through IVA simplificado de confianza by the 17th day of the following month.
For each monthly close, reconcile:
- issued, canceled and replaced CFDI;
- collections and payment complements;
- ISR and VAT withholding;
- output VAT actually collected;
- creditable VAT actually paid and supported;
- filing acknowledgments, payment references and bank receipts.
Rule 3.13.17 relieves RESICO individuals and legal entities from submitting electronic accounting records and the DIOT. It does not remove the duty to keep records, CFDI and support for each calculation.
Leaving RESICO during the year
When a disqualifying event occurs, the taxpayer must file an update to economic activities and tax obligations. Rule 3.13.5 governs payments beginning in the month after the exit and provides different treatments based on prior compliance.
Before recalculating a period, determine:
- the date the disqualifying event occurred;
- accumulated income and the category of each amount;
- final monthly payments already filed;
- the regime that applies after the exit;
- the provisional and annual returns that remain due.
Do not automatically recalculate every prior month after an exit. The available treatment depends on whether previous payments remain final and whether the conditions in rule 3.13.5 are met.
Legal entities in RESICO
Rule 3.13.16 sets the legal entity's provisional-payment deadline on the 17th day of the following month. The form uses data from CFDI and prior payments. Corrections to those prefilled amounts require the corresponding amended returns.
Checks before the monthly close
Official sources
- SAT: compiled 2026 RMF, chapter 3.13.
- SAT: monthly and final RESICO returns.
- Chamber of Deputies: Income Tax Law.
- SAT: 2026 tax rules.
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.
