Inherited gas stations: invoice under the deceased's tax ID, not the heir's
Provisional suspension in indirect amparo. It is not available to allow the executor of an estate to issue electronic invoices (CFDI) for fuel sales under her own RFC if the administrative permit remains in the name of the deceased.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN AMPARO INDIRECTO. ES IMPROCEDENTE PARA QUE SE LE PERMITA A LA ALBACEA DE UNA SUCESIÓN EMITIR COMPROBANTES FISCALES DIGITALES POR INTERNET (CFDI) POR LA ENAJENACIÓN DE COMBUSTIBLES CON SU REGISTRO FEDERAL DE CONTRIBUYENTES (RFC), SI EL PERMISO EXPEDIDO POR LA AUTORIDAD ADMINISTRATIVA CONTINÚA A NOMBRE DEL DE CUJUS.
The ruling
The executor of an estate sought interim relief to invoice fuel sales under her own RFC, although the permit from the former Energy Regulatory Commission remained in her late husband's name. The Collegiate Circuit Court refused: under articles 29 and 29-A of the Federal Tax Code, the CFDI must state the valid permit, which requires the issuer to match the permit holder, and a lawful transitional route exists.
Our take
The ruling does not shut down the station, but it forces the right route. Under the Federal Tax Code Regulations, the estate's representative files the estate-opening notice and keeps invoicing under the deceased's RFC, tied to the valid permit, while ownership is transferred before the National Energy Commission. The real issue is planning: in regulated sectors the permit and the tax ID must move together. In our experience, family fuel businesses rarely plan for permit succession, and the cost surfaces exactly when the holder dies.
What to do
- File the estate-opening notice and invoice under the deceased's RFC while the permit is transferred.
- Start the permit ownership transfer before the National Energy Commission immediately.
- In regulated family businesses, plan permit succession, for example by holding it through a company.
Details
- Court
- Tribunales Colegiados de Circuito
- Type
- Isolated precedent
- Identifier
- VI.3o.A.70 A (12a.)
- Digital registry
- 2032863
- Published
- October 30, 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.