Chihuahua, Chih., August 1st, 2025

Dear Clients and Friends,

We hereby inform you that the Second Chamber of the Supreme Court of Justice of the Nation recently issued a binding case law under the title “REFUND CLAIM OF CREDIT BALANCE. IF THE TAXPAYER DOES NOT CHALLENGE THE RESOLUTION THAT DENIES IT ON FORMAL GROUNDS, A NEW CLAIM MAY NOT BE FILED.“ 2a./ J. 32/2025 (11a.), which establishes that a taxpayer may not submit a new refund claim of credit balance, when the tax authority has denied it on formal grounds and the resolution was not legally challenged by the taxpayer.

According to this criterion, if the refund claim was denied due to deficiencies in the information or documentation submitted, the taxpayer must resort to the appropriate legal remedies, that is, the administrative appeal for revocation or the federal contentious trial, since failure to do so in a timely manner will bar the refund claim from being refiled, even if the errors are corrected or remedied.

This case law replaces the Contradiction of Criteria 114/2023, which permitted a new refund claim to be filed if the authority did not rule on the merits of the right to a refund, even if the refusal issued had not been challenged.

Therefore, a refund claim can only be resubmitted if the tax authority has ruled it as a “withdrawal.” However, if a refund is denied, due to formal or substantive issues, the taxpayer must file the appropriate legal challenge in order to have the possibility of asserting the right to a refund.

For further information on this matter, please contact Mr. Sergio Humberto Salas Medrano, Partner of the Tax and Administrative Area, by e-mail at ssalas@iclmx.com or by phone at +52 (614) 235-47-47.