Mexico City.- Although the practice of delaying or denying balance returns in favor takes a long time, it has increased in the last 7 years, according to the fiscal lawyer of the firm Basham, Ringe and Correa, Gerardo Nieto.
Specialist lawyers pointed out that the Government uses different practices to raise more or not deliver balances in favor to companies, although they may be questionable and even outside the law.
“The money has ended for assigning items with non -questionable destinations, (but) rejectable, and consequently they need money. How do they make money? One, you collect more, even on the sidelines of the law, it does not matter (…) and two, do not return (or take) to return,” said Gerardo Nieto, partner and specialist in fiscal issues in the organization.
The lawyer recalled how in the first year of the presidency of Claudia Sheinbaum the returns of the balances in favor, according to complaints of taxpayers were more, and that these balances in favor can be generated because the taxpayer made excess payments and can request from the Tax Administration Service (SAT) the return of what was paid more, and that right to return does not expire up to five years later.
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But the SAT can ask for requirements to verify that in effect, that return can be done, and gives the taxpayer 10 business to present the necessary documents, although extensions are usually needed to gather everything the authority asks.
“After this information occurs, the law says that the SAT can requiring again, but only with respect to the information that was presented on the occasion of the first requirement. What does the treasury do? An impressive amount of things that does not necessarily have a relationship with the information presented to him on the occasion of his first requirement. That is, it is something totally illegal,” said Gerardo Nieto at a press conference.
But, instead of going to trial, most companies prefer to deliver the requirements that the SAT asks for, although if it is not yet in accordance with the return, you can apply your powers of verification only in the requested return period, which can take you up to one year, and meanwhile, the company must pay salaries and salaries and continue paying your taxes.
“There are times that this is what happens and when the tax authority denies, so there is no other than having to go to a dispute to demonstrate before the court that this refusal is illegal and what does proceed is that they return my money,” he said.
“But by then, we already had a little more than a year, we must increase 2 and a half years than the nullity trial. So, we are already talking about 4 years,” warned the specialist lawyer, so the period of 40 business days for the return of balance in favor is “relative.”
In addition, he pointed out that, although this practice is done by Hade a long time, “we did not perceive that it increased significantly for seven years, from the López Obrador government.”
On July 7, the SAT reported that in the first half of 2025, government revenues reached 3 billion 219 thousand 727 million pesos, a 10.3% higher amount in real terms compared to the same period of the previous year; that is, a nominal growth of 412 thousand 71 million pesos.
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Of that amount, 2 billion 835 thousand 993 MDP come from the tax collection obtained in the first six months of the year, which represents a real growth of 7.9% compared to the first semester of 2024.
On the other hand, the jurist criticized the reform of the Judicial Branch of the Federation, since he said that he will not bring positive changes, but very transcendent.
“Those who are going to reach the judiciary to resolve conflicts, especially between individuals and the government, will be inexperienced people, mostly with an important degree of ignorance, but above all mostly loyal in favor of the government,” he said and warned that changes in inadvertent and unconstitutional rules can scare away investments.
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