The availability of the annual return application does not decide whether an individual in RESICO must file. First identify what the relief covers, what other income exists and whether the monthly filings for the year are complete.

SAT states that individuals in RESICO may be relieved from the 2025 annual return under Rule 3.13.7 of the 2026 Miscellaneous Tax Resolution. That relief does not correct omitted months, a regime change or income governed by another annual filing rule.

Separate the filing obligations

  • For RESICO income, confirm that the regime remained active and that monthly ISR and final VAT filings were submitted for the applicable periods.
  • For wages, interest, dividends, leasing, platform income or asset sales, determine the separate annual filing rule for each income type.
  • For a regime exit or change, identify the effective date and assign each month to the correct regime before amending any return.
  • For a legal entity in RESICO, do not apply the filing relief written for individuals.

What SAT confirmed for the 2025 annual return

On its official page for the 2025 individual annual return, SAT says individuals in RESICO may be relieved under Rule 3.13.7. It also states that taxpayers could elect to file during April 2026.

Apply the relief to the situation covered by the rule. Other income, an exit from RESICO or a period filed under another regime needs its own analysis. The application cannot make that decision for the taxpayer.

Documents to review for your case

  • Review your tax situation certificate and acknowledgments of regime changes. Use the dates of those changes to reconstruct your registration during 2025; your current status may be different.
  • Collect monthly ISR and final VAT filing acknowledgments for the applicable months. Where tax was payable, also check proof of payment: submitting a return and paying it are separate steps.
  • Reconcile issued CFDI to collections, withholdings and bank records instead of relying only on prefilled data.
  • Separate RESICO income from every other income type and document the rule applied to each group.

When professional review is warranted

Obtain review before deciding when the taxpayer had several income types, changed regime, received a notice, amended monthly filings or has unreconciled differences. The file should state why relief applies or identify the returns and corrections still required.

How Fintax can help

Fintax can review the registered regime, monthly filings, other income and supporting records, then document whether the relief applies or whether a filing remains outstanding.

What this update means in practice

Use the announcement as a trigger to verify the taxpayer’s current obligations and filing history, not as a universal instruction to submit. Save the official source and consultation date with the case. That distinction is especially important when a taxpayer changed regimes during the year.