From 1 January 2022, it will be mandatory for adult natural persons to apply for registration with the RFC.
If they do not carry out activities, they may register under the heading “Registration of natural persons without economic activity’.
These are the three important points to mention about this new bond in force from 2022 are:
- Registration “without economic activity” for persons to be registered who do not carry out activities.
- Mere registration does not imply the obligation to comply with declarations or pay contributions.
- No fines will apply for failure to apply.
It should be noted that exemption from fines and tax obligations is purely for adults without economic activities. Therefore, those subjects who do carry out an activity must register with the RFC, both because they are of legal age and because they perform some economic activity and must fulfill the obligations that have been established.