Fines for not filing returns electronically need not be scaled to ability to pay
Fines for tax infractions. Article 82, section I, subsection d), of the Federal Tax Code does not violate the right to equality.
Official heading (Spanish): MULTAS POR INFRACCIONES FISCALES. EL ARTÍCULO 82, FRACCIÓN I, INCISO D), DEL CÓDIGO FISCAL DE LA FEDERACIÓN NO VIOLA EL DERECHO A LA IGUALDAD.
The ruling
A taxpayer was fined for failing to file returns electronically. In amparo, he argued that article 82, section I, subsection d), of the Federal Tax Code violates equality because it ignores the offender's ability to pay. The SCJN en banc denied relief: the penalty is general, sets a minimum and a maximum, and the authority tailors it within that range.
Our take
The SCJN confirms a settled line: equality does not require lawmakers to tailor fines to each taxpayer's wallet. It does require a range and an individualized application. So the useful defense is not attacking the statute but reviewing how it was applied. If the authority imposed more than the minimum without explaining why, there is room to challenge. If it imposed the minimum, the constitutional argument has nowhere to go. For companies with multiple monthly filings, prevention remains cheaper than any litigation.
What to do
- Check whether the fine exceeds the minimum and whether the authority justified that amount.
- Drop constitutional challenges to article 82, section I, subsection d), in new defenses.
- Automate filing-deadline alerts to avoid repeated fines.
Details
- Court
- SCJN Plenary
- Type
- Binding precedent (jurisprudencia)
- Identifier
- P./J. 193/2026 (12a.)
- Digital registry
- 2032707
- Published
- October 2, 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.