On December 28, 2018, the Federal Revenue Law for Fiscal Year 2019 was published in the Official Gazette of the Federation.
In its article 25, section VI, clauses a) and b), it is established that taxpayers may choose to offset the amounts they have in their favor against the amounts they are obligated to pay for their own debts, provided that both derive from the same tax, including their accessories.
The credit balances generated up to 2018, in principle, can be universally compensated. This criterion is expected to be confirmed in the next few days through the Miscellaneous Tax Resolution.
The only option available to taxpayers will be to request a refund of the tax credit balances before the Tax Administration Service (Servicio de Administración Tributaria). When the refund is requested, it must be on the total amount of the credit balance.
It is possible to analyze whether the above provisions violate the fundamental rights and guarantees recognized in the Political Constitution of the United Mexican States, seeking to recover the right to universal compensation.
