Mexico: Taxpayer entitled to interest on tax found unlawful only if judgment includes express order to refund (Supreme Court decision)
Taxpayer entitled to interest on refunded tax only if refund arises directly from enforcement of judgment.
The Supreme Court held that under Article 22-A (third paragraph) of the Federal Tax Code (CFF), if a taxpayer pays a tax but later obtains a judgment that the tax assessment was unlawful, the taxpayer is entitled to interest on the refunded tax only if the refund arises directly from the enforcement of the judgment.
If the judgment omits an express order to refund, and the taxpayer files a refund request after winning the lawsuit, interest accrues only if the tax authority exceeds the time limits established in Article 22 of the CFF (constituting administrative delay), rather than accruing from the commencement of the litigation.
Read a March 2026 report (Spanish) prepared by the KPMG member firm in Mexico