No express refund order, no interest: annulment alone does not trigger interest
Interest on undue payment of taxes. It is not owed when the request relies on a judgment that annulled the tax assessment but did not expressly address refund of that payment (article 22-A, third paragraph, of the Federal Tax Code).
Official heading (Spanish): INTERESES POR PAGO INDEBIDO DE CONTRIBUCIONES. NO PROCEDEN CUANDO LA SOLICITUD SE BASA EN UNA SENTENCIA QUE, AUNQUE DECLARÓ LA NULIDAD DEL CRÉDITO FISCAL, NO SE PRONUNCIÓ EXPRESAMENTE RESPECTO DE LA DEVOLUCIÓN DE ESE PAGO (ARTÍCULO 22-A, PÁRRAFO TERCERO, DEL CÓDIGO FISCAL DE LA FEDERACIÓN).
The ruling
The SCJN's former Chambers disagreed on whether the tax authority must pay interest when refunding an undue payment based on a judgment that annulled the tax assessment without ordering a refund. The full Court held, under article 22-A, third paragraph, of the Federal Tax Code, that no interest is owed unless the judgment expressly declares the authority's obligation to refund.
Our take
This ruling hits cash recovery directly. Many companies pay a tax assessment to avoid attachment and then seek its annulment. If they win but the complaint only asked to annul the assessment, the refund will come without interest. In cases that last years, the difference can be substantial. We do not fully agree: the interest is compensatory and the harm exists with or without an express order. But this is binding precedent (jurisprudencia). The fix lies in the complaint: expressly request the refund and recognition of the right to receive it.
What to do
- In nullity actions against paid assessments, expressly request refund of the payment plus interest.
- Review pending cases and, where allowed, clarify the claims to include the refund.
- If a favorable judgment omits a refund order, assess available remedies to obtain one.
Details
- Court
- SCJN Plenary
- Type
- Binding precedent (jurisprudencia)
- Identifier
- P./J. 111/2026 (12a.)
- Digital registry
- 2032200
- Published
- May 29, 2026
- Area
- Tax
- View official source ↗
Does this ruling affect your company? Let’s talk.
Schedule a conversationOther precedents in the same area
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.