Automatic refund request of Income tax for individual taxpayers

As a standard procedure, after filing your annual tax return and if you have Income Tax in Favor, the SAT (Mexican IRS) should process your tax return within 5 business days. However, if this period of time already passed and you have not received your tax return, we advise you to check on the tax return status.

It is worth mentioning that a favorable Income Tax can be created for different reasons, among these are: if our ISR (Income Tax) withholdings were higher than our actual ISR or because we had higher personal deductions; likewise, with the new updates on electronic invoicing, it is easier to file your annual tax return and if you end up with ISR in favor up to $50,000 pesos, you have the possibility to obtain an automatic refund through one of the following procedures:


ISR in favor

Automatic refund request


Up to $10,000 pesos


Password and bank account CLABE number.

Higher than $10,000 pesos and up to $50,000 pesos

Electronic Signature and bank account CLABE number.

Higher than $50,000 pesos

Not applicable


It is important to mention that it is not considered as an automatic refund in the following cases:

  • The refund request is made through the Electronic Refund Format.
  • If you choose the option  “compensate” in your Annual Tax Report.
  • If you are in the non-compliance list that is published in the SAT Website


Another option to request the refund of the ISR in favor is the manual refund, which must be filed through the Refund Electronic Format through your Fiscal Mailbox (Buzón Tributario).


But what happens if my request is rejected?


  1. It might be that the amount of the authorized balance might be partial if there are differences in the information related to the operations with retainers, deductible or stimuli.

If this is the case, you could do the following:

  • File a complementary tax report with the differences corrected.
  • Request the refund through the Refund Electronic Format, available in the “Tramites” Section of the SAT website.
  • You must verify that the beneficiary of the bank account is the taxpayer, as well as verify the CLABE expressed in the annual tax return.
  1. If the rejection is because of differences in the Bank account CLABE number
  1. Because of mistakes in the Electronic Invoices of your personal deductions
  1. If you are an employee, during 2017 there were two versions of the payroll electronic invoice, which is why this most likely caused that the incomes were doubled because of the double electronic invoicing.
  1. The total amount of incomes was not declared.
  1. Incorrect RFC of the retainers.
  1. Not indicating, at the moment of filing the tax return, that you want an automatic refund.


The refund must be made within 40 business days following the date when the request was filed, as long as, in the request, the bank account information and the CLABE number were correct.


If your refund has not been made after 40 business days, it is recommended to check your profile in the SAT website, since it is possible that you have pending requirements or that the request was rejected because of any difference regarding the cases mentioned above. If this is the case, it will be necessary to send the refund request again with the corrections made and wait for a new resolution.


If there isn’t any reason for the delay in the deposit, it will be necessary to file a complaint or go to the PRODECON (Institution that defends taxpayers’ rights)


If the resolution is in your favor, the deposit should be made within 3 to 5 business days.


If you need more assistance to solve the reason of the rejection of your refund request or any other related problem, you can contact us and we will go through your case immediately.


At TR&A we are able to give advice about this as well as help you with the filing of the corresponding reports. You can contact us via:


Telephone: +52 (322) 209 1416, (311) 2584177



Diana A. Arcadia Bravo, C.P.

Supervisor – Accg Dept.

Teran Rojas & Associates.


This article was written by Diana Arcadia. You can find more articles and seminars in article is owned by TR & Associates and its reproduction requires the written consent of Ms. Arcadia, who have the rights of this work. Copyright 2018. This article is a general explanation of tax issues valid at the time of publication. “That article may be contrary to the interpretation of the tax authorities”.For each particular case we recommend obtaining written information from the applicable fiscal responsibilities of your case.