ISR on the taxable portion of pensions is computed under article 152
Income tax. To compute it on the non-exempt portion of pension and retirement income referred to in article 93, section IV, of the relevant law, the mechanism in article 152 of that law applies.
Official heading (Spanish): IMPUESTO SOBRE LA RENTA. PARA SU CÁLCULO RESPECTO DEL TRAMO NO EXENTO DE LOS INGRESOS POR PENSIONES Y JUBILACIONES A QUE SE REFIERE EL ARTÍCULO 93, FRACCIÓN IV, DE LA LEY RELATIVA, ES APLICABLE LA MECÁNICA PREVISTA EN EL DIVERSO 152 DEL PROPIO ORDENAMIENTO
The ruling
The TFJA annulled a SAT ruling on an income tax refund, finding that the taxable portion of a pension should be computed under article 95 of the Income Tax Law. On appeal, the Collegiate Circuit Court held that pensions share the nature of wages and are not compensatory, so the non-exempt portion under article 93, section IV, is computed under article 152.
Our take
This shuts down, at least in this circuit, a route some retirees used to lower their income tax: treating the pension as a severance payment and applying the article 95 rate. The court rejects it because a pension is a periodic payment that replaces wages. For companies paying pensions or their own retirement plans, the effect is practical: withholding and annual computation should follow the general mechanism. This is an isolated precedent and other courts may differ, so refund claims based on article 95 deserve review.
What to do
- Confirm that withholding on pensions from in-house plans uses the general mechanism, not article 95.
- Review income tax refund claims on pensions that relied on article 95.
- Inform retirees in private plans about this precedent before they file refund claims.
Details
- Court
- Collegiate Circuit Court
- Type
- Isolated precedent
- Identifier
- VI.3o.A.17 A (12a.)
- Digital registry
- 2032585
- Published
- September 4, 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.