Leaving RESICO is automatic: no SAT notice is needed
Simplified Trust Regime (RESICO). Taxpayers cease to be taxed under it as of their noncompliance (article 113-I of the Income Tax Law).
Official heading (Spanish): RÉGIMEN SIMPLIFICADO DE CONFIANZA (RESICO). A PARTIR DE SU INCUMPLIMIENTO LAS PERSONAS CONTRIBUYENTES DEJARÁN DE TRIBUTAR EN ÉL (ARTÍCULO 113-I DE LA LEY DEL IMPUESTO SOBRE LA RENTA).
The ruling
The former First and Second Chambers of the SCJN disagreed on when a RESICO taxpayer who breaches article 113-I of the Income Tax Law changes regime. The full SCJN held that the switch occurs once the taxpayer misses three or more monthly payments in a year or fails to file the annual return. The SAT act merely communicates that consequence and allows it to be challenged.
Our take
This is binding precedent (jurisprudencia) of the full Court, and it removes the argument that a taxpayer may stay in RESICO until the SAT serves notice updating its obligations. The practical effect looks backward: from the date of noncompliance, payments must follow Title IV, Chapter II, Section I or Chapter III of the Income Tax Law, and any shortfall accrues inflation adjustments and surcharges. Individuals with business, professional or rental income are exposed. Our view: the SAT notice can still be challenged, but the fight worth having is no longer the switch date; it is whether the noncompliance actually occurred.
What to do
- Check that individual clients and partners in RESICO do not accumulate three missed monthly payments in a year.
- If noncompliance already occurred, recompute payments under the applicable regime and consider self-correction before any audit.
- When the SAT notice arrives, verify the noncompliance actually happened and calendar the deadline to challenge it.
Details
- Court
- SCJN Plenary
- Type
- Binding precedent (jurisprudencia)
- Identifier
- P./J. 209/2026 (12a.)
- Digital registry
- 2032821
- Published
- October 23, 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.