Since 2022, Mexico has implemented the RESICO (Régimen Simplificado de Confianza) tax regime, created for self-employed individuals. This is an attempt by the state to simplify life for small businesses and at the same time strengthen control over income. The main innovation — transition from declarative reporting to automated accounting through CFDI electronic accounts.
RESICO should not be perceived as just another concession from the tax authorities — it's more of a pragmatic exchange: you — transparency and discipline, state — simplicity and minimal rates. According to calculations by the Ministry of Finance, the RESICO regime potentially benefits more than 80% of small entrepreneurs. The main condition — you work officially, through CFDI, you don’t hide your income and you’re not afraid of numbers.
Who is RESICO suitable for?
The mode is intended for individuals with an annual incomeup to 3.5 million pesosengaged in commerce, provision of services, rental of property or agriculture. Salaried employees are not covered by RESICO.
The transition is possible if several conditions are met:
- availability of a tax number (RFC) and electronic signature (e.firma),
- activated Buzón Tributario — digital mailbox SAT,
- no debts or late taxes,
- mandatory issuance of CFDI for each income received.
Availability of an electronic signature (e.firma) — one of the key points. When registering with SAT to purchase an RFC tax number, it is not always given to residents who do not have a work permit.
How does RESICO work?
The basic principle — taxation based on the money received. If income is processed through CFDI, it automatically falls into the tax system — and based on it, the Mexican Tax Administration Service (SAT) calculates the tax. All data is automatically loaded into the tax platform, and the taxpayer’s task is reduced to checking and confirming the information.
Under the RESICO regime, the personal income tax rate (ISR) isfrom 1% to 2.5%based on annual revenue. This is a fixed percentage, which is calculated not from profit, but from the total amount of income recorded in electronic invoices.
The lower the income — the lower the rate. For example:
- Up to 300,000 pesos per year — tax rate 1%
- From 300001 to 600000 — rate 1.1%
- From 600001 to 1000000 — rate 1.5%
- From 1000001 to 2500000 — rate 2%
- From 2500001 to 3500000 — rate 2.5%
In other words, if you earned 900,000 pesos in income for the year, the tax will be 1.5% of this amount, or 13,500 pesos.
You can find the current tax scale in RESICO mode in thispublications.
Significant: the system does not take into account expenses. Tax is calculated only on gross income, without the option to deduct expenses or losses. However, VAT calculations can be made. Therefore, RESICO is most profitable for those who have low costs and high turnover — freelancers, consultants, online sellers, artisans, etc.
The rate is determined based on the results of the year, and not on monthly fluctuations. If your income increases next year, the rate will increase automatically.
Tax reporting under RESICO includes:
- monthly advance payments,
- annual return submitted beforeApril 30,
- Maintaining electronic documentation through CFDI.
RESICO does not require the calculation of profit, profitability, depreciation or other indicators accepted in classical accounting. Everything is simplified as much as possible.
What benefits does RESICO provide?
Simplified reporting. Most calculations are performed automatically — minimal intervention from the taxpayer will be required.
Transparent tax base. Only what is actually received and recorded in the CFDI is taken into account.
Adaptation to the real situation. If income goes down, so does tax. There is no reference to past periods or average odds.
Low rate. For income within the limit, the tax burden is minimal.
Less bureaucracy. If the conditions are met, participation in the regime does not require contacting an accountant.
Restrictions on types of activities
Permitted activities:
- Commercial activities (sale of goods, provision of services)
- Craft services
- Rental of property (real estate)
- Agriculture, Livestock, Fisheries, Forestry
- Self-employment (consulting services, freelancing, etc.)
Incompatible activities:
- Work for hire (ingresos por salarios)
- Income from dividends, interest, capital gains, royalties, etc.
- Participation in partnerships and associations
- If you are also registered as a legal entity (empresa)
If you work independently, provide services, trade or rent out housing — RESICO is right for you. RESICO is also suitable for those who receive income from abroad and then bring it to Mexico. But if your income in Mexico is passive, you are employed or involved in legal structures — this mode is not applicable.
Risks of RESICO for individuals
No entitlement to ISR deductions. Individuals in RESICO cannot deduct expenses from their income tax (ISR), even if the expenses are documented. Tax is paid on gross income, not profits. This has the potential to make the regime unprofitable for those with high costs (for example, logistics, raw materials).
Complete dependence on CFDI. Income is calculated only on those amounts that passed through electronic invoices (CFDI). Even if the money has not yet arrived, but CFDI has been issued — tax will be charged. Exception — CFDI with Future Payment Label (PUE vs PPD).
All receipts are considered income. If you receive money into an account and there is no CFDI, the SAT may still count it as income. Especially if the amounts are regular. Even personal transfers from relatives may raise questions if they are frequent and large.
Conducting business without CFDI — risk. Even one «sale without an invoice» — this is a potential violation. The tax authorities have the right to regard this as tax evasion, which leads to fines or exclusion from the regime.
There is no right to return if expelled. If you were excluded from RESICO for a number of reasons (say, for late declaration), you cannot return — even if you meet the requirements again. The only exception — if the reason was exceeding the income limit, and next year you meet the limit again.
Mandatory monthly payments (Pagos Provisionales). Even if there was no income — Nil returns should be filed monthly. Missing three months in a row — automatic exclusion from the mode.
Following Buzón Tributario. The tax mail (Buzón Tributario) must always be active. SAT sends notifications and warnings there. Unopened message = «received» in law. This is a legally significant channel.
Combining earnings complicates reporting. If you receive, in particular, a salary and at the same time work as a self-employed — the declaration will be more complicated; it will be necessary to combine two different regimes.
Automatic calculation — not always accurate. Although the SAT SPMP system loads the data, errors are possible: duplicate CFDIs, incorrect down payments, problems with activity codes. Always check the numbers manually.
If you decide to work through RESICO, it is important to be digitally disciplined: keep track of CFDI, file everything on time and have basic tax literacy. This is not a “forgiveness”, but a contract with the system.
When is it possible to register with RESICO?
- For the first time: any time after registering for the SAT.
- When changing the regime: during the period of the year.
- Next year: until January 31st if you want to transfer from another regime (specifically from RIF).
How can an individual register with RESICO?
Log in to your personal account on the websiteSAT. To do this, click on «Trámites» in the top menu, then — «Servicios» and select «Mi portal». Login using RFC and password (Contraseña) or e.firma (.cer, .key file and password for them).
After logging in, go to the section «Actualización de actividades económicas y obligaciones». Click «Realizar actualización de actividades económicas y obligaciones». Select your main activity (eg prestación de servicios, comercio, arrendamiento). In the column «Regimen Fiscal» check the box for «Regimen Simplificado de Confianza».
If you are already registered in another mode (for example, RIF), you have the right to change it in the same interface. The system will require confirmation of the transition and will automatically (!) cancel the previous mode.
Complete the data update. Confirm that you agree to the terms of the regime. Please provide a valid email address and check that Buzón Tributario is active. Sign changes with electronic signature support (if requested). Download and save «Acuse de actualización de situación fiscal» — official document confirming the change in regime.
After activating RESICO you are obliged to:
- Issue CFDI (electronic invoices) for each income,
- Send a monthly advance payment (SAT will offer the amount automatically),
- Prepare for the annual declaration by April 30 of the following year.
There is no automatic transition to RESICO. Even if you meet the standards, the regime is not automatically assigned. It must be selected manually, including when registering for the SAT for the first time. If you do not do this, the system will leave you in standard mode — let's say, «Sin Obligaciones Fiscales».
Is it allowed to accept income into a personal account under the RESICO regime?
Yes, you can. Individuals with RESICO are not required to open a separate bank account. The SAT does not explicitly require this because RESICO — This is a simplified business regime and the same basic rules apply to him as to other individuals (personas físicas con actividad empresarial).
An individual under the RESICO regime in Mexico has the right to use a personal bank account to process commercial payments. However, as always in the Mexican tax system, formally — does not mean «without consequences». Below — how things work in practice, what the SAT says, and how to avoid problems when combining personal and business funds.
All receipts into a personal account are potentially considered taxable income, unless the taxpayer can prove that they do not relate to economic activity.
SAT in documents (Guía RESICO para personas físicas) does not prohibit the use of a personal account, but:
«Es responsabilidad del contribuyente contar con la documentación necesaria para acreditar la procedencia de los depósitos recibidos.»
In other words: it is your responsibility — confirm the source of income. If there is no CFDI, you are required to prove that it is not taxable income.
Risks when using a personal account
SAT sees account movements. SAT is capable of requesting your bank account statements — especially in the event of a discrepancy between the amount of funds received and the amount of CFDI (invoices) issued.
Each entry must be «justified». If your account receives both business and personal funds, you are responsible for each receipt:
- have CFDI if it is business income,
- have an explanation if it is a gift, transfer from a relative, loan repayment, etc.
If there is no CFDI — SAT may not recognize income as “official.” If you have not submitted CFDI, but the money has arrived, the SAT may recognize this «ingreso no declarado» — undeclared income.
How to correctly separate commercial income from personal income
Use labels and descriptions on payments. Please ask clients to indicate «Pago factura CFDI 0001», «Servicios Juan Pérez abril 2025» etc. If the bank opens the way to add notes — use them.
Maintain CFDI for each business receipt. Make sure that each income is accompanied by an electronic invoice (CFDI), the CFDI date approximately coincides with the date of receipt.
Create an Excel or accounting system. Keep a simple table: date, amount, payer, CFDI issued, note. If the SAT requests clarification — you have them ready.
Recalculate once a month. Compare the sum of all CFDIs, the sum of all income. Everything that doesn't match — document as «no ingresos acumulables» (non-taxable income).
Alternatively, open a separate bank account for business activities
Although not required, a separate account — best practice. It simplifies reporting, reduces the risk of confusion, and opens the way to faster responses to SAT requests. It is allowed to open a separate account as an individual, not necessarily as a «cuenta empresarial». The main thing — use it solely for processing payments from clients, sending business expenses.
Why is it acceptable to lose the right to RESICO?
SAT set strict rules: violated — dropped out. Reasons for exclusion:
- three or more missed monthly advances during a calendar year,
- the annual declaration has not been submitted,
- excess income of 3.5 million pesos.
If you lose your eligibility due to exceeding the limit (3.5 million), you are able to return to the regime the next calendar year if your income is again within the limits. But if the reason — late declarations or non-issuance of CFDI, a return to RESICO is not possible.
What are CFDI Electronic Invoices?
CFDI— It is an electronic tax document officially recognized by the SAT (Mexican Tax Administration). Every invoice, payment confirmation, advance payment, salary, etc. — are issued in the form of CFDI. This is not just a PDF, but a special XML file that has been verified and registered online by SAT.
CFDI exists in two formats:
XML file. This is the basic legal document. It contains:
- name of the seller and buyer,
- date,
- amount,
- tax rates,
- unique fiscal folio (UUID),
- digital signature (sello digital),
- confirmation from SAT.
PDF file (visual representation). This is a visual «check» for convenience — it can be printed or sent to the client. But the XML file has legal force.
CFDI can be issued in three ways:
Through the SAT portal. For microentrepreneurs (at RESICO) — the most common way. On the SAT website the following is allowed free of charge:
- go to the «Factura fácil» section,
- create CFDI,
- enter client data (RFC, address, etc.),
- select the type of income, tax, etc.,
- get XML and PDF.
Through PAC (Proveedor Autorizado de Certificación). These are third-party services (in particular, Facturama, Contpaqi) that integrate with CRM/sites and generate mass CFDI. Convenient for those who issue a lot of invoices.
Through accounting programs. If you work through a system like Aspel, Bind ERP, Contalux, then CFDI is generated automatically when you sell or provide a service.
Mandatory details in CFDI:
- Seller and buyer RFC
- Fecha de emisión (date)
- Uso del CFDI — target (specifically G03 — total expenses)
- Forma de pago — cash, card, transfer, etc.
- Método de pago — pago en una sola exhibición (PUE) or parcialidades (PPD)
- Conceptos — description of service/product
- Impuestos — IVA, ISR, etc.
Annual declaration: what is important
Annual declaration (Declaración Anual) — This is a mandatory report by an individual to the SAT on income for the calendar year. Submitted through the SAT portal using RFC and Contraseña or e.firma. Filled out online in the «Declaraciones» section, SAT usually loads the data in advance (CFDI, taxes, deductions).
Mandatory, even if there was no income. In RESICO, an individual is required to submit a zero declaration, otherwise it will be considered that the obligations have not been fulfilled and a fine may be charged.
Even with automation of filing, the obligation to submit an annual declaration remains. It is submitted according to the same rules as in other tax regimes. The SAT system reflects in advance:
- amounts received under CFDI;
- advance payments;
- deductions, if any;
- possible VAT deductions.
Verification and confirmation — taxpayer's responsibility. Errors and delays lead to fines and, if systematic violations, — to exclusion from the regime.
So, RESICO — This is not so much a tax benefit as a transition to a digital way of interaction between the state and microbusinesses. The mode is beneficial to those who are ready to work transparently and in a disciplined manner: the system calculates everything for you, and in return requires accuracy and adherence to deadlines.
For many self-employed — this is the prospect of legalizing activities with a minimal tax burden and without unnecessary bureaucracy. But there is no need to relax: formalities have been reduced, but responsibility remains.
If you want to learn more about the general tax system for individuals in Mexico, read thispublication.