Not building the project does not entitle a refund of construction permit fees
Refund of undue payment. It is not available for failure to carry out works covered by a construction permit when the payment was made in accordance with the law and the failure is attributable to the taxpayer.
Official heading (Spanish): DEVOLUCIÓN DE PAGO DE LO INDEBIDO. NO PROCEDE POR LA FALTA DE EJECUCIÓN DE UNA OBRA AMPARADA POR UNA LICENCIA DE CONSTRUCCIÓN, CUANDO EL PAGO SE REALIZÓ CONFORME A LA LEY Y LA FALTA DE EJECUCIÓN ES IMPUTABLE A LA PERSONA CONTRIBUYENTE.
The ruling
A company sought a refund of fees paid for construction permits because it never carried out the works and, in its view, no supervision or inspection took place. The Aguascalientes administrative court denied the refund. The Collegiate Circuit Court agreed: if the payment complied with the law in force and the failure to build is attributable to the taxpayer, there is neither an undue nor an unjust payment.
Our take
The ruling protects municipal revenue against projects cancelled by the developer's own choice. If the developer decides not to build, to update studies or to change the project, the fees paid are not recoverable. The court leaves a door open: a so-called unjust payment could be refunded when the works fail for reasons beyond the taxpayer's control. For developers, the difference lies in the evidence. Document why a project is halted and think carefully about when to pay permit fees. Paying them all at the start of an uncertain project can become a sunk cost.
What to do
- Stage construction permit payments to real project progress where the rules allow it.
- Document any external causes that prevent carrying out authorized works.
- Challenge fee determinations considered excessive in time, before they become final.
Details
- Court
- Collegiate Circuit Court
- Type
- Isolated precedent
- Identifier
- XXX.4o.6 A (12a.)
- Digital registry
- 2032657
- Published
- September 25, 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.