How to Identify and Pay Tax Debts in Mexico

Staying compliant with tax obligations is key to avoiding issues with Mexico’s SAT and ensuring your business runs smoothly. However, many foreign investors, business owners, and developers are unaware of their tax status or how to resolve outstanding debts.

If you're an expat with businesses in Mexico, a real estate developer, or part of the tourism sector, here’s how to check your tax situation and the available options for settling debts.

How to Know If You Have Tax Debts?

If you are registered with Mexico’s Taxpayer Registry (RFC), you can check your tax status on the SAT portal.

If you are not registered but conduct business in Mexico, you might still have tax obligations. In this case, consult Procedure 58/CFF in the 2025 Miscellaneous Tax Resolution to understand the payment process.

Options to Pay Your Tax Debts

SAT provides different alternatives to settle outstanding debts:

One-Time Payment

If you have the resources, the best option is to pay off your debt immediately to avoid additional charges:

Generate a payment reference (línea de captura) on the SAT portal.
Pay at an authorized bank or via electronic transfer.

Installment or Deferred Payment Plan

If you cannot pay the full amount upfront, you may apply for an installment plan:

A 20% down payment is required.
The application must be submitted online or at a SAT office.
If the debt results from a tax return, the 20% must be paid with the corresponding reference.
If the debt has already been determined by SAT, you must request a special reference before applying.

Authorization and Compliance Process

Request the installment plan: Submit the application after making the initial 20% payment.
SAT Review: The authority may request additional information within 15 days.
Approval and Payment References: If approved, you will receive the necessary references for monthly payments.
Timely Payments: Late payments result in penalties and require new payment references.
Early Payment: You can settle the debt before the agreed term without penalty.

Avoid Penalties and Stay Compliant

Don’t let a tax debt grow and become a major issue. Resolving it in time will help you avoid fines, surcharges, and potential operational restrictions in Mexico.

At Cadena Business Advisors, our team specializes in accounting and tax advisory services for expats and business owners in the tourism and real estate sectors.

Need help with your tax situation? Contact us today for a personalized consultation.