On December 28th, 2018, the Federation’s Income Law for 2019 was published in the Federation’s Official Gazette, from which it can be concluded, with regard to the compensation of favorable tax balances, that as of January 1st, 2019:
Taxpayers will no longer be able to make the compensation against the amounts that they are obligated to pay for withholding to third parties.
Taxpayers will only be able to compensate against amounts that derive from the same federal tax.
Taxpayers will no longer be able to compensate favorable value added tax balances, they will only be able to credit them against debts concerning the same tax or request their refund.
We believe that this determination violates fundamental rights of the taxpayers contained in the General Constitution of the Republic, which is why they may file an amparo (constitutional) trial against it.
We are at your disposal to discuss this topic in detail.
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