The miscellaneous fiscal resolution (RMF) for 2025, which was published in the official gazette (DOF) on December 30, 2024 (along with annexes 1, 5, 8, 15, 19, and 27), introduced measures effective from January 1, 2025, to December 31, 2025, relating to:
- Registration in the federal registry of taxpayers (RFC) for Mexicans living abroad
- Modification or incorporation of information on partners or shareholders, as well as legal representatives
- Application for authorization to sell shares at tax cost
- Requirements to request authorization to issue electronic wallets for the acquisition of fuel and issuance of food vouchers
- Legal entities authorized to receive donations deductible from income tax (ISR)
- Accumulation of income from special personal savings accounts, insurance contracts for retirement savings, or investment funds
- Taxpayers who stop paying taxes under the simplified confidence regime (Régimen Simplificado de Confianza, or Resico)
- Notice to opt for Resico
- Refund of balances in favor of the ISR of Resico
- Inventories pending deduction
- Participation certificates placed among the general investing public
- Real-time verification programs for trusts
- Obligation to report the destruction of labels for imported beverages and report on folios through the Multiple Informative Declaration of the Special Tax on Production and Services (MULTI-IEPS)
- Incentives under federal revenue law
- Decree of benefits for certain indicated taxpayers, and to promote the Chetumal Free Zone and the State of Yucatán
Read a January 2025 report (Spanish) prepared by the KPMG member firm in Mexico