RESICO Monthly Simplified Tax Declaration Mexico (Declaración Mensual RESICO)

A RESICO Monthly Simplified Tax Declaration (Declaración Mensual RESICO) in Mexico is a monthly tax filing obligation for individuals enrolled in the Régimen Simplificado de Confianza (RESICO), a simplified taxation regime for individuals created by the Decreto by which various provisions of the Ley del Impuesto sobre la Renta (LISR) were amended, published in the Diario Oficial de la Federación on 12 November 2021 and effective from 1 January 2022. The RESICO regime for individuals is governed by Articles 113-E through 113-J of the LISR and administered by the Servicio de Administración Tributaria (SAT).

Article 113-E of the LISR establishes the RESICO regime for personas físicas (individuals) with annual income not exceeding $3,500,000 Mexican pesos (MXN) from business activities (actividades empresariales), professional services (servicios profesionales), or the use or temporary enjoyment of property (uso o goce temporal de bienes). The RESICO replaced the former Régimen de Incorporación Fiscal (RIF) for existing RIF taxpayers transitioning under the transitory provisions of the 2022 fiscal reform, and it provides substantially reduced ISR rates compared to the general income tax schedule applicable to activities in Title IV of the LISR.

Under Article 113-F of the LISR, individuals in the RESICO are subject to monthly provisional ISR payments calculated by applying a reduced ISR rate to their total monthly income. The RESICO rate table established in Article 113-F ranges from 1% for monthly income up to $25,000 MXN to a maximum of 2.5% for monthly income between $166,667.01 and $208,333.33 MXN — significantly lower than the general individual ISR rates of up to 35% applicable under Article 96 LISR. No deductions are permitted against RESICO income for purposes of calculating the monthly payment, simplifying the calculation substantially.

The monthly RESICO declaration must be filed through the SAT's official portal (portal del SAT at sat.gob.mx) using the taxpayer's RFC (Registro Federal de Contribuyentes) assigned under CFF art. 27 and their e.firma (Firma Electrónica Avanzada) or Contraseña. The SAT pre-fills information from CFDI (Comprobante Fiscal Digital por Internet) invoices issued by and received by the taxpayer through the Facturación Electrónica system under CFF art. 29, which the taxpayer then verifies and supplements before submitting. The monthly filing deadline is the 17th of the month following the income month under Article 113-G of the LISR.

The SAT's RESICO system integrates directly with the Buzón Tributario (digital tax mailbox) and the Facturación Electrónica platform, allowing most RESICO taxpayers to file their monthly declarations in under ten minutes. The RESICO also applies to legal entities (personas morales) with annual income under $35,000,000 MXN under Articles 206 through 217 of the LISR, governed by a separate set of rules — but the monthly simplified declaration discussed here applies exclusively to the RESICO individual regime under Articles 113-E to 113-J.

IMSS voluntary enrollment is available to RESICO individuals as microempresarios under the IMSS Programa IMSS Desde Tu Empresa (IDSE) and the Convenio IMSS-RESICO framework, allowing RESICO taxpayers to access social security coverage while maintaining simplified fiscal obligations. The SAT and IMSS coordinate data sharing to cross-reference RESICO income declarations with CFDI payment records and payroll data as part of the Plan Maestro de Fiscalización (PMF) digital auditing strategy.

A RESICO Monthly Simplified Tax Declaration in Mexico is required every month for any individual (persona física) enrolled in the Régimen Simplificado de Confianza under LISR arts. 113-E to 113-J. The monthly filing obligation under Article 113-G of the LISR arises for all qualifying taxpayers who received income during the preceding calendar month from business activities, professional services, or property rental, regardless of whether taxes are owed — a zero-income month still requires a declaración en ceros (zero declaration) to avoid penalties under the Código Fiscal de la Federación (CFF).

The RESICO monthly declaration is needed by sole traders (personas físicas con actividad empresarial), independent professionals (médicos, abogados, ingenieros, contadores, and other freelancers), and small property landlords (arrendadores de inmuebles) whose total annual income from these activities does not exceed $3,500,000 MXN. Individuals who exceed this threshold during the year must notify the SAT through the RFC update procedure under CFF art. 27 and transition to the general income tax regime under Title IV LISR.

The monthly declaration is also needed when a RESICO taxpayer has issued CFDIs (invoices) through the SAT's Facturación Electrónica system, as the SAT pre-populates the declaration with income data from issued CFDIs and the taxpayer must verify, correct, and supplement this information before the 17th of the following month. Failure to file the monthly declaration by this deadline triggers automatic surcharges (recargos) of 1.47% per month under CFF art. 21 and fines (multas) under CFF arts. 82 and 85, and may result in suspension of the taxpayer's digital seal (Certificado de Sello Digital — CSD) used for issuing CFDIs.

A RESICO monthly declaration is specifically needed when the taxpayer has received cash payments not supported by CFDIs, receives foreign-source income, or has income from multiple qualifying activities — in all these cases the SAT pre-filled declaration must be manually supplemented before submission. Taxpayers who also receive wages (sueldos y salarios) subject to employer withholding under Article 94 LISR may still be enrolled in RESICO for their self-employment activities, but wages are reported separately and not included in the RESICO monthly declaration.

The SAT conducts automated cross-checks between RESICO monthly declarations, CFDI records in the national CFDI repository, and financial information reported by banking institutions under CFF art. 32-B — discrepancies trigger electronic notifications through the Buzón Tributario requiring correction or explanation within 15 business days.

A valid RESICO Monthly Simplified Tax Declaration in Mexico under LISR arts. 113-E through 113-J must contain the following elements to be complete and accepted by the SAT portal.

Taxpayer Identification: The individual's RFC (Registro Federal de Contribuyentes) assigned by the SAT under CFF art. 27, consisting of four letters and six digits for the date of birth plus three alphanumeric verification characters (13 characters total for individuals). The RFC must be in active status (situación fiscal activa) and registered under the RESICO regime — taxpayers can verify this through the SAT's Constancia de Situación Fiscal available in the portal del SAT.

Declaration Period: The calendar month and fiscal year being reported (e.g., enero 2025, febrero 2025). The RESICO monthly declaration covers income received and activities conducted during a single calendar month. Each month requires a separate declaration filed before the 17th of the following month under Article 113-G of the LISR.

Total Monthly Income: The total gross income (ingresos totales del período) received during the month from all RESICO-qualifying activities: (a) actividades empresariales (business activities), (b) actividades profesionales (professional services), and (c) arrendamiento (property rental). Income is reported in Mexican pesos (MXN) without deductions. The SAT pre-populates this field from CFDI data but the taxpayer must add any unreported income including cash receipts.

ISR Calculation: Application of the RESICO rate table under Article 113-F of the LISR to the total monthly income to determine the provisional ISR payment. The applicable rate depends on the income bracket: 1.0% for income up to $25,000 MXN; 1.1% for $25,000.01–$50,000 MXN; 1.5% for $50,000.01–$83,333.33 MXN; 2.0% for $83,333.34–$166,666.67 MXN; 2.5% for $166,666.68–$208,333.33 MXN. No deductions or credits are applied against the RESICO monthly base.

Payments and Credits: Any monthly ISR payments already made through advance withholding by a contracting party (retenciones efectuadas por el pagador) are reported to reduce the tax owed. ISR withheld by platform operators (plataformas tecnológicas such as Uber, Airbnb, or Rappi) under Article 113-J LISR is also credited against the RESICO payment, as platform operators are obligated to withhold and remit ISR on behalf of their RESICO-enrolled service providers at rates specified in Article 113-J.

Payment Method: The tax due is paid through the SAT's Línea de Captura system, generating a payment reference code that is submitted to any authorized bank (institución financiera autorizada) or paid directly through the SAT's portal using electronic banking. Payments must be completed before the monthly filing deadline to avoid surcharges under CFF art. 21.

Forms-legal.com provides this RESICO Monthly Simplified Tax Declaration template as a reference and preparation guide. Actual filing must be completed through the SAT's official portal at sat.gob.mx using the taxpayer's RFC, e.firma or Contraseña, and the pre-filled declaration system. Taxpayers are encouraged to consult a contador público certificado (CPC) registered with the IMCP (Instituto Mexicano de Contadores Públicos) for guidance on RESICO eligibility, activity classification, and annual RESICO declaration filing under Article 113-H of the LISR. Related documents include the RFC Registration (mx-declaracion-rfc-persona-fisica) and the Recibo de Honorarios (mx-recibo-honorarios) for professional service billing.