As we know, on January 1, 2021, the Sixth Title of the Federal Tax Code came into force called “On the Disclosure of Reportable Schemes”, which was added as part of the 2020 tax reform., with the objective that the authority has timely information on aggressive tax planning schemes, as well as their users and promoters. This title includes articles 197 to 202 of the CFF.

In accordance with the provisions of the aforementioned Sixth Title, any plan, project, proposal, advice, instruction or recommendation expressed expressly or tacitly in order to materialize a series of legal acts that generate or may generate the obtaining of a tax benefit in Mexico and that has any of the characteristics listed in sections I to XIV of article 199 of the aforementioned code. For these purposes, Article 5 -A of the CFF states that any reduction, elimination or temporary deferral of a contribution is considered a tax benefit, and includes those achieved through deductions, exemptions, no holdings, no recognition of a profit or income. cumulative, the accreditation of contributions, the re-characterization of a payment or activity,

Article 199 classifies reportable schemes as generalized: they are those that seek to be massively marketed to all types of taxpayers or a specific group of them, and custom schemes: those that are designed, commercialized, implemented, etc., to adapt to the particular circumstances of a taxpayer.

Likewise, article 199, fourth paragraph of the Fiscal Code, empowers the SHCP to issue the parameters on minimum amounts by agreement to which the disclosure of reportable schemes will not be applied.

Finally, on February 2, 2021, the “Agreement by which the minimum amounts are determined with respect to which the provisions of the Single Chapter of Title Six of the Federal Tax Code, called Disclosure of Reportable Schemes, will not be applied, by which it is established that the provisions relating to tax advisers or taxpayers, in accordance with the following:

  • Regarding the reportable schemes referred to in sections II to XIV of article 199 of the Tax Code, the provisions of Title Six of said Code will not apply as long as they are personalized reportable schemes, and the aggregate amount of the tax benefit obtained. or that is expected to be obtained in Mexico, does not exceed 100 million pesos.
  • When there is more than one reportable scheme than those provided in sections I to XIV of Article 199 of the Tax Code that involve the same taxpayer, in a common fiscal year, to determine the amount of 100 million pesos, the aggregate amount of the tax benefit obtained or expected to be obtained in Mexico from the totality of the custom reportable schemes.
  • Generalized reportable schemes will always be subject to the obligation to disclose, as well as the one provided for in section I of article 199 of the Tax Code, relative to avoiding the exchange of tax or financial information from foreign authorities with the Mexican tax authorities.

It is also important to point out the deadlines for submitting the information, established in Article 200 of the CFF:

  • Generalized reportable schemes must be disclosed within 30 days from the day the first contact is made for their commercialization, that is, when the necessary measures are taken so that third parties are aware of the existence of the scheme.
  • Custom reportable schemes must be disclosed within 30 days of the day the scheme is available to the taxpayer for implementation, or the first legal event or act that forms part of the scheme is performed, whichever comes first.

Finally, we remind you that the SAT established an official site of Reportable Schemes that contains all the information about the schemes, the obligated subjects, the informative declarations, the certificates, the applicable fines, among others. This minisite is available at: