Background on the Mexican Tax System and Key Players
The Mexican tax system, managed by the Secretaría de Hacienda y Crédito Público (SHCP), deals with a vast network of tax credits. A significant portion of these credits has been subject to legal disputes, impacting the government’s ability to collect revenue.
Roberto Colín, a member of the Fiscal Technical Commission at the Colegio de Contadores Públicos de México, sheds light on this situation. His expertise in tax matters makes him a crucial source for understanding the complexities of Mexico’s fiscal landscape.
Contested Tax Credits: An Overview
As of March 2025, the federal tax authority held $2.93 trillion in tax credits pending collection. Out of these, 65%, or $1.89 trillion, were contested by taxpayers through legal means such as nullity lawsuits or amparo claims.
The SHCP reported that there were 195,419 contested tax credits totaling $1.92 trillion. Colín explains that these disputes typically involve large taxpayers with the financial resources to pursue legal defenses.
He further categorizes tax credits into two types: self-determined, where the taxpayer calculates and declares their tax liability but fails to pay, and those determined by the SAT following an audit.
Potential Resolution of Contested Credits
Colín anticipates that, based on the government’s success rate in tax-related lawsuits, over 50% of contested tax credits will eventually be resolved in favor of the authorities, enabling them to collect the owed amounts.
Non-Contested Tax Credits: An Explanation
Alongside contested credits, the tax authority also held $1.00 trillion in non-contested tax credits as of March 2025, involving 1.5 million individual credits.
Non-contested credits are those accepted by taxpayers without legal challenge within the established timeframe or when a legal challenge is withdrawn, confirmed, or dismissed without admission of defense.
Colín distinguishes between two types of non-contested credits: those collectible during administrative proceedings and those with low probability of collection due to insolvent, untraceable debtors or credits deemed uncollectible through ongoing verification.
Of the $1.00 trillion in non-contested credits, $621.2 billion were classified as collectible, while $385.95 billion were deemed to have low collection probability.
Key Questions and Answers
- What are tax credits? Tax credits represent a taxpayer’s unpaid tax liability. They can be contested through legal means such as nullity lawsuits or amparo claims.
- What percentage of tax credits are contested? Approximately 65% of the $2.93 trillion in tax credits held by the Mexican federal tax authority are currently contested.
- Who typically contests tax credits? Large taxpayers with sufficient financial resources are more likely to engage in legal disputes over tax credits.
- What are the two types of tax credits? Self-determined tax credits are those calculated and declared by the taxpayer but not paid, while determined credits result from SAT audits.
- What is the expected resolution rate for contested tax credits? Colín estimates that over 50% of contested tax credits will eventually be resolved in favor of the authorities.
- What are non-contested tax credits? Non-contested tax credits are those accepted by taxpayers without legal challenge or when a challenge is withdrawn, confirmed, or dismissed.
- What are the two categories of non-contested tax credits? Collectible credits are those in administrative collection phases, while low-probability credits involve insolvent, untraceable debtors or those deemed uncollectible through verification.
