RESICO: taxpayers exceeding the income cap leave the regime from the following month
Simplified Trust Regime for individuals under the income tax (RESICO). Rule 3.13.33 of the 2023 Miscellaneous Tax Resolution does not violate the principle of hierarchical subordination.
Official heading (Spanish): RÉGIMEN SIMPLIFICADO DE CONFIANZA PARA PERSONAS FÍSICAS EN EL IMPUESTO SOBRE LA RENTA (RESICO). LA REGLA 3.13.33. DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2023 NO VIOLA EL PRINCIPIO DE SUBORDINACIÓN JERÁRQUICA.
The ruling
The SAT notified an individual that he had to file under the business and professional activities regime after exceeding the RESICO income limit. A Collegiate Circuit Court found that rule 3.13.33 of the 2023 Miscellaneous Tax Resolution conflicted with article 113-E of the Income Tax Law. The SCJN en banc reversed: the rule merely reflects what the statute already provides on the annual computation of the tax.
Our take
The SCJN closes a defense some lower courts had opened. The MXN 3.5 million cap is read as a substantive requirement of the regime throughout the year: once exceeded, the taxpayer leaves RESICO from the following month and the annual return can no longer be filed under that regime. The ruling affects professionals and small business owners near the cap. The vote was seven to two, which shows the question was not trivial, but the precedent is now binding. Income should be tracked month by month rather than at year-end.
What to do
- Set up monthly tracking of cumulative income for RESICO individuals approaching the cap.
- Plan ahead the shift to the general regime if income is projected to exceed the limit.
- Reassess pending cases that rely on rule 3.13.33 being unlawful.
Details
- Court
- SCJN Plenary
- Type
- Binding precedent (jurisprudencia)
- Identifier
- P./J. 58/2026 (12a.)
- Digital registry
- 2032043
- Published
- April 17, 2026
- Area
- Tax
- View official source ↗
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Prepared by Artegia for information only; not legal advice. Headings in English are unofficial translations. The official text is the one published in the Semanario Judicial de la Federación or the TFJA journal.