SCJN Validates Provisional Payment Rules for Exiting RESICO

According to a press release from the Supreme Court of Justice of the Nation (SCJN) dated July 14, 2026, the highest court has validated the rules applicable to the calculation of provisional payments for legal entities that cease to be taxed under the Simplified Trust Regime (RESICO) and are incorporated into the general regime.

Background and SCJN's Decision

The SCJN considered a case in which a legal entity challenged Article 214, second paragraph, of the Income Tax Law (LISR). This provision establishes that legal entities transitioning from RESICO to the general regime must calculate their provisional payments using the percentages provided in Article 58 of the Federal Tax Code (CFF) for their first fiscal year outside RESICO. The challenge was based on the premise that this rule violated the principles of tax equality, equity, and proportionality, given that other legal entities in the general regime use the profit coefficient from Article 14 of the LISR.

In resolving the matter, the SCJN Plenary explained that RESICO and the general regime are distinct tax schemes with different logics. While in RESICO tax is determined based on cash flow and does not require a profit coefficient, in the general regime provisional payments are calculated based on taxable profit and nominal income from the previous fiscal year. Due to these differences, legal entities exiting RESICO do not have a prior fiscal year determined under the general regime's rules that would allow for the calculation of the profit coefficient. Therefore, the Court determined that the legislator legitimately established a transitory rule and that the differentiated treatment is temporary, objective, and reasonable, respecting the principles of tax equity and proportionality.

Implications for Our Clients

This resolution by the Supreme Court provides legal certainty for legal entities transitioning between RESICO and the general regime. The validation of these rules is fundamental for tax planning, allowing companies to anticipate and correctly calculate their tax obligations during this period of change. Understanding these provisions is crucial to avoid contingencies and ensure regulatory compliance.

This content is for informational purposes only and does not constitute legal or tax advice. Each case must be analyzed individually.