2025 Tax refunds: relevant considerations for individuals

Refund period

In accordance with Articles 22 and 22-B of the Federal Tax Code, the Tax Administration Service has a period of up to 40 business days to issue the corresponding refund, counted from the date of filing the return or the relevant request.

However, in recent practice it has been observed that, in certain cases, the authority issues resolutions within shorter timeframes, either through full or partial refunds, or through requests for additional information.

Automatic refund system

Individuals may opt to request the refund through the Automatic refund system, provided that they file the annual tax return for the immediately preceding year, select the refund option, and exercise this option no later than 31 July of the relevant year, in accordance with the applicable Miscellaneous Tax Resolution.

Relevant requirements

Among the main requirements for the refund to be processed are the following:

• Enter an active CLABE account in the name of the taxpayer
• Correctly identify the corresponding financial institution
• Check the outcome through the Tax Mailbox or the “Status of your refund” section on the SAT website

Use of e.signature and password

In accordance with the applicable regulations:

• Credit balance of up to MXN $10,000: password may be used
• Credit balance from MXN $10,001 to MXN $150,000: e.signature is required
• In the event of inconsistencies or requests submitted through the Electronic Refund Format (FED): mandatory use of e.signature

Validations related to the CLABE account

A growing trend has been identified on the part of the authority to validate the banking information provided by taxpayers. Even when the CLABE account is correct, additional validations may be required.

Among the main causes of inconsistencies are:

• Errors in entering the CLABE
• Inactive accounts or accounts with operational restrictions
• Lack of matching ownership
• Limitations of the financial institution to receive refunds

Monitoring and handling of inconsistencies

Taxpayers may monitor the status of their procedure through the Tax Mailbox or the “Tracking of procedures and requests” section available on the SAT website.

In the event of requests for information, it will be necessary to:

• Provide supporting documentation, such as a recent bank statement
• Clarify or correct the recorded information
• Where applicable, submit or supplement the request through the Electronic Refund Format (FED)

A prior review of the reported information, particularly banking details, as well as timely monitoring of the procedure, are key to avoiding delays in recovering the credit balance.

At Forvis Mazars, we have specialists who can assist with the review of tax returns and with the comprehensive management of the tax refund process.