In accordance with article 32-H of the CFF, the taxpayers listed below must present the information on their tax situation (DISIF) as part of their return for fiscal year 2020.
- Legal entities that pay taxes in title II of the LISR that in their normal annual return had reported accumulative income for ISR purposes equal to or greater than 815 million 009,360.00 pesos, as well as the taxpayers who at the close of the immediately preceding fiscal year are listed. its actions among the general investing public through the stock market.
- Commercial companies that belong to the optional tax regime for groups of companies (before consolidation).
- Parastatal entities of the federal public administration.
- Entities residing abroad with permanent establishment in the country, only for the activities of said establishments.
- Any legal person residing in Mexico, with respect to operations carried out with residents abroad.
Regarding the last case, a company, by carrying out any operation regardless of its amount, would be obliged to comply with this tax obligation.
Among the most common operations in our border region a national company could carry out with foreign residents could be:
- Import and / or export of merchandise
Under this assumption, those taxpayers who are only obliged to report on their tax situation for having carried out operations with residents abroad, are relieved from submitting this declaration provided that the total amount of such operations is less than 100 million pesos in the immediate fiscal year. above (rule 2.18.3. RMF2021).