Fix common RESICO errors: CFDI 4.0 invoicing, monthly and annual declarations, ISR rates 1-2.5%, IVA withholding, and involuntary regime changes.
RESICO offers 1-2.5% ISR rates but has strict compliance rules.
Everything about CFDI 4.0, SAT certificates, stamping, invoice cancellation and common errors
View all CFDI guides →RESICO (Régimen Simplificado de Confianza) is a simplified tax regime for individuals earning up to $3,500,000 MXN/year. ISR rates range from 1-2.5% on collected income, with no deductions. Available since 2022.
SAT removes taxpayers who miss 3 consecutive monthly declarations, exceed the income limit, or have income from related parties.