SAT must refund overpaid ISR even if the notary never remitted the withholding
Refund of undue payment of income tax. Its availability is not conditioned on the notary public fulfilling the obligation to remit to the tax authority the withholding made from the taxpayer.
Official heading (Spanish): DEVOLUCIÓN DE PAGO DE LO INDEBIDO POR CONCEPTO DE IMPUESTO SOBRE LA RENTA. SU PROCEDENCIA NO ESTÁ CONDICIONADA A QUE EL FEDATARIO PÚBLICO CUMPLA CON SU OBLIGACIÓN DE ENTERAR A LA AUTORIDAD FISCAL LA RETENCIÓN REALIZADA A LA PERSONA CONTRIBUYENTE.
The ruling
SAT denied an individual a refund of overpaid income tax (ISR) withheld by a notary on a property sale, because the payment did not appear in its systems. The TFJA upheld the refund right and the Collegiate Circuit Court confirmed it on the authority's appeal: article 22 of the Federal Tax Code does not make refunds depend on the withholding agent having remitted the tax.
Our take
This puts the risk where it belongs: a withholding agent's failure, or a poor search in SAT's systems, cannot be shifted onto the taxpayer who suffered the withholding. It is useful in real estate deals, where the notary withholds and remits ISR on the sale. The key is proving the withholding: the deed, the tax invoice and the notary's certificate. It is an isolated precedent and SAT will keep denying at first, but it offers a solid argument for a nullity action before the TFJA and, in our view, also for an administrative appeal (recurso de revocación).
What to do
- Obtain the notary's withholding certificate and tax invoice for every real estate sale.
- If SAT denies a refund for lack of remittance, challenge it citing this precedent and article 22 of the Federal Tax Code.
- Check on the SAT portal that the notary remitted the withheld tax.
Details
- Court
- Collegiate Circuit Court
- Type
- Isolated precedent
- Identifier
- II.2o.A.74 A (11a.)
- Digital registry
- 2032559
- Published
- August 28, 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.