SAT 2025: These are the reasons why you could lose your credit balance.

During the annual tax process, many taxpayers in Mexico celebrate when they obtain a balance in their favor , as it represents the possibility of recovering money for having paid more taxes than they should have. However, although this amount is a right recognized in the Federal Tax Code (CFF) , it is not guaranteed indefinitely. There are several reasons provided by law that can cause you to lose this benefit if you do not act in a timely manner or correctly.

The Tax Administration Service (SAT) is the authority responsible for receiving returns, verifying payments, and authorizing refunds or offsets when a taxpayer has a credit balance. However, to maintain this right, it is essential to understand and avoid the scenarios that could void it.

The credit balance is the amount a taxpayer has overpaid compared to what was legally required on their tax return. This may be due to:

• Withholdings made by third parties.
• Provisional payments or advances.
• Application of authorized deductions that reduce the tax burden.

Once the fiscal year has been filed and the corresponding tax has been calculated, the outstanding balance becomes a credit for the taxpayer, who can request a refund or use it as an offset to cover future taxes.

However, to preserve this right, it is essential to comply with certain obligations and deadlines set forth in the CFF.

According to Article 146 of the Federal Tax Code (CFF) , taxpayers have five years to exercise their right to request a refund of their credit balance. This period begins on the date the refund was legally available. If these five years elapse without formally submitting the request to the Tax Administration Service (SAT), the right expires and the balance is lost.

It's important to note that the deadline expires when the taxpayer initiates formal collection procedures, but if no action is taken within the deadline, the right expires automatically.

Article 22 of the Federal Tax Code establishes that refunds of credit balances are only applicable if the tax return corresponding to the fiscal year in which the balance was generated is filed. This means that if you fail to file your annual return or do so with serious errors, the SAT may deny the refund.

Furthermore, if the information contained in the declaration is inaccurate or does not correspond to the taxpayer's tax situation, the credit balance could be cancelled after a review.

Another common reason for losing a credit balance is when the taxpayer appears as missing in the Federal Taxpayer Registry (RFC). If the tax authority cannot locate the registered address, the CFF considers the refund request unsubscribed , and the statute of limitations continues to run uninterrupted.

This occurs even if the taxpayer meets other requirements, so it is essential to keep the taxpayer's tax address updated with the SAT.

During the refund process, the SAT may require the taxpayer to provide documents, clarifications, or additional information . If these requests are not met within the established deadlines, the CFF considers the taxpayer to have withdrawn the request , which means the process is void and the statute of limitations continues to run.

Therefore, it is vital to constantly check your tax inbox and respond promptly to any requests from the tax authority.

To protect your right to a refund of outstanding balances and avoid losing the resources legally owed to you, follow these recommendations:

• File your tax returns completely and error-free.
• Make sure your tax address is up to date with your RFC (Registered Taxpayer Identification Number).
• Provides prompt follow-up to any request or notification from the SAT.
• Submit your refund request within the five years established by law.
• Check your tax status and outstanding balances regularly on the official SAT portal.

A credit balance is an opportunity to recover money you overpaid, but keeping it depends on complying with your tax obligations in a timely manner. The statute of limitations, erroneous or unfiled tax returns, an unidentified tax address, and failure to respond to SAT requests are the main reasons why you could lose it. Stay informed and act responsibly to ensure your refund and take care of your finances.