Updated May 30, 2026. The RESICO conversation changed this year for one concrete reason: SAT published that individuals in RESICO may be relieved from filing the 2025 annual return under rule 3.13.7 of the 2026 RMF. That does not eliminate monthly payments or erase obligations from other income.
Precision matters because social media often mixes three separate topics: monthly RESICO payments, the annual return for individuals and the annual return for legal entities. If those are not separated, taxpayers make the wrong decision.
What SAT has confirmed
SAT still maintains the monthly and definitive RESICO filing service, with monthly ISR and VAT filing. In that flow, information is pre-filled with issued and received CFDI, but the taxpayer must review collections, withholdings and VAT before filing.
The Income Tax Law framework for RESICO individuals also remains relevant. Article 113-E keeps the MXN 3.5 million income limit and the monthly calculation based on collected income. That did not change because of a social media post or an isolated interpretation.
What became more visible is the annual return treatment. On SAT's official page about who must file the 2025 Annual Return, the authority states that RESICO individuals may be relieved and, if they wish, may file during April 2026.
What should not be confused
The phrase "may be relieved" does not mean every taxpayer can ignore SAT until next year. It means that, under certain assumptions, the monthly RESICO payment is final for those RESICO income items.
These scenarios need a separate review:
- RESICO with wages, interest, dividends or other income.
- Exit from RESICO during the year.
- Exceeding the income limit.
- Legal entities in RESICO.
- Primary-sector taxpayers under specific rules.
- Monthly returns omitted or filed with errors.
Article 113-I remains relevant for understanding exit causes. Omitting monthly payments or failing to meet obligations may affect permanence in the regime.
What taxpayers should review in 2026
For a RESICO individual, the practical focus is the monthly close:
- Issued and collected CFDI.
- Withholdings applied by legal-entity clients.
- VAT charged, withheld and creditable.
- Payment complements.
- Monthly return acknowledgments.
- Updated tax status certificate.
If all of that is organized, the annual return discussion becomes much easier. If it is not, April or any later review will only make the differences more visible.
What comes next for businesses and accountants
RESICO 2026 should not be read as an invitation to lower controls. It is the opposite: if monthly payments are final in more cases, each month needs stronger support. The annual return should not be treated as a place to fix neglected accounting.
For small businesses, independent professionals and landlords, the recommendation is to review the regime with actual data. At Fintax, the review focuses on three things: confirming whether RESICO still makes sense, filing monthly payments correctly and keeping enough evidence to respond to any clarification.
