
Key changes in the Miscellaneous Tax Resolution for 2025
We have prepared a document that includes the most important rules that we consider relevant for your application, we invite you to download it by clicking on the button below, or at the bottom of this page.
Click here to download the document.
These are the rules we address in the document:
- Proof value of the password
- Additions to the procedure for the restriction of digital stamps
- ISR refunds for individuals
- VAT refund in pre-operational period
- Taxpayers required to keep volumetric controls for hydrocarbons and oil products
- Cancellation of CFDI without receiver’s acceptance
- Hydrocarbons and Oil Products complement (repealed)
- Timeframes for CFDI cancellation
- Request to nullify a payment in installments authorisation
- Reduction of fines and application of interest rates for extensions
- Extension of deadline for the effectiveness of fine reductions
- Expenditures not considered as distributable surplus for legal entities authorized to receive deductible donations
- Recovery fees
- Tax treatment of investment trusts in energy and infrastructure
- Incorporation of new rules for fiscal stimulus in 2025
- Fiscal year applicable and verification of total income
Tax incentive for tax credits
- Object of the fiscal stimulus
- Limitations for the application of the fiscal stimulus
- Application of fiscal stimulus in returns
- Deadline for taxpayers subject to verification to apply the fiscal stimulus
- Requirements for applying the fiscal stimulus
- Conditions for the fiscal credit application to take effect
- Changes in the 295/CFF form notice: modification of shareholding structure and legal representatives
At Forvis Mazars we are at your service to resolve any doubts or concerns regarding the most recent updates to the RMF.