CFDI cancellation: the 2024 Miscellaneous Resolution opened a new amparo window
Indirect amparo complaint. When article 29-A, fourth paragraph, of the Federal Tax Code and rule 2.7.1.47 of the 2024 Miscellaneous Tax Resolution are challenged as a regulatory system, the filing period runs from the date the rule took effect.
Official heading (Spanish): DEMANDA DE AMPARO INDIRECTO. EL CÓMPUTO DEL PLAZO PARA PRESENTARLA CUANDO SE RECLAMAN EL ARTÍCULO 29-A, PÁRRAFO CUARTO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN Y LA REGLA 2.7.1.47. DE LA RESOLUCIÓN MISCELÁNEA FISCAL PARA 2024 COMO UN SISTEMA NORMATIVO, DEBE SER A PARTIR DE LA FECHA EN QUE ENTRÓ EN VIGOR LA REGLA.
The ruling
Collegiate Circuit Courts disagreed on the deadline to challenge in amparo, as a regulatory system, article 29-A, fourth paragraph, of the Federal Tax Code and rule 2.7.1.47 of the 2024 Miscellaneous Tax Resolution on CFDI cancellation. Some counted it from the identical 2023 rule. The Regional Plenary Court held that it runs from the 2024 rule's entry into force, given its annual validity.
Our take
A procedural ruling with substantive consequences: the authority cannot argue the deadline expired because the 2024 rule repeated the 2023 one. Each Miscellaneous Resolution is a new act with its own term. The rule sets a deadline for cancelling invoices tied to the month of the annual return. Mind the scope: the ruling concerns the text of article 29-A before the amendment published on November 7, 2025. Later challenges must be assessed against the current text. We think it right that annual validity also works in the taxpayer's favor.
What to do
- Look for amparos dismissed as untimely on this argument and assess challenging the dismissal.
- When challenging miscellaneous rules, count the deadline from that year's resolution taking effect.
- Check the current text of article 29-A after the November 2025 amendment before litigating.
Details
- Court
- Regional Plenary Courts
- Type
- Binding precedent (jurisprudencia)
- Identifier
- PR.A.C.CN. J/41 A (12a.)
- Digital registry
- 2032193
- Published
- May 29, 2026
- Area
- Amparo and constitutional
- 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.