Extemporaneously Cancelled Invoices Can Be Given Tax Effect
Through an amendment made to article 29-A of the Mexican Federal Tax Code (C贸digo Fiscal de la Federaci贸n or CFF), since 2022 the period during which taxpayers in Mexico could validly cancel invoices was limited, drastically restricting the tax effects of such cancellations; for example, taxpayers should consider as accruable income the income that appeared in invoices cancelled extemporaneously and are required to pay a higher tax than they owed because they had to consider the amounts of those invoices cancelled extemporaneously even though these were not necessarily accruable income, which was declared unconstitutional by decision of the Mexican Supreme Court of Justice (Suprema Corte de Justicia de la Naci贸n, or Supreme Court).
This decision is particularly relevant for those taxpayers who have cancelled invoices outside the fiscal year in which these were issued and were unable to give tax effects to these cancellations, since this would allow them to exclude the income reflected in the cancelled invoices and reduce the taxes paid or even generate a favorable balance for having paid a higher tax than they should have, which opens the possibility of requesting a tax refund or applying the offset against the tax due that may be generated in a subsequent fiscal year. Furthermore, it is important in the case of tax audits opened by the authorities on taxpayers where extemporaneously cancelled invoices are involved, so the amounts of the invoices are not deemed as income for the purpose of determining tax liability.
According to the referred article of the CFF that was declared unconstitutional, for the cancellation of an invoice to have full tax effects it must: (i) be cancelled by the taxpayer within the same fiscal year in which it was issued and, (ii) such cancellation must be accepted by the person to whom it was issued also within the same fiscal year, which means that the requirements for cancellation must be met no later than December 31 of each fiscal year.
The Supreme Court considered that the time limit established in the CFF for the cancellation of invoices is not consistent or reasonable with the legal provisions for the determining and declaring tax, which undermines the legal certainty of taxpayers, since it does not consider: (i) the delay for the fulfillment of several transactions; (ii) the reason for the cancellation of the invoice, such as the termination of a contract or the cancellation of a provision of services; (iii) errors in completing the invoice data, such as identification or mathematical errors; or (iv) the non-acceptance of the cancellation by the person to whom the invoice was issued; all of which are not attributable to the taxpayer.
Therefore, the effect of the decision is to remove the temporary limitation for the cancellation of invoices and, where appropriate, allow the tax effects of cancellations made outside the fiscal year (extemporaneous).
For further details, please do not hesitate to contact the tax practice of 麻豆传媒 Mexico City.
Se Podr谩 Dar Efectos Fiscales A
Facturas Canceladas Extempor谩neamente
Mediante reforma al art铆culo 29-A del C贸digo Fiscal de la Federaci贸n (CFF), desde el 2022 se limit贸 la temporalidad para que los contribuyentes en M茅xico pudieran v谩lidamente cancelar facturas con lo que se limitaron dr谩sticamente los efectos fiscales de dichas cancelaciones, por ejemplo, los contribuyentes deb铆an considerar como ingresos acumulables los que aparec铆an en las facturas que fueron canceladas extempor谩neamente y est谩n obligados a pagar un impuesto mayor al que deb铆an porque deb铆an considerar los montos de esas facturas canceladas extempor谩neamente aunque no necesariamente hayan sido ingresos acumulables, lo cual fue declarado inconstitucional por jurisprudencia de la Suprema Corte de Justicia de la Naci贸n (SCJN).
Dicha jurisprudencia, resulta relevante para aquellos contribuyentes que hayan cancelado facturas fuera del ejercicio fiscal en que se emitieron y que no pudieron darle efectos fiscales a esas cancelaciones pues ello les permitir铆a dejar de considerar los ingresos reflejados en las facturas canceladas y reducir el impuesto pagado o, incluso, se podr铆a generar un saldo a favor por haber pagado un impuesto m谩s elevado al que deb铆an, lo que abre la posibilidad de solicitar su devoluci贸n o aplicar la compensaci贸n contra el impuesto a cargo que se llegara a generar en alg煤n ejercicio fiscal posterior. Asimismo, es relevante para el caso de auditor铆as fiscales abiertas por las autoridades fiscales a contribuyentes donde se involucren facturas canceladas extempor谩neamente para que los montos de dichas facturas no sean considerados como ingresos para efectos de la determinaci贸n de un adeudo fiscal.
Al respecto, conforme al referido art铆culo 29-A del CFF, que fue declarado inconstitucional, para que la cancelaci贸n de una factura surta plenos efectos fiscales debe: (i) hacerse la cancelaci贸n por el propio contribuyente dentro del mismo ejercicio fiscal en que se emiti贸 y, (ii) dicha cancelaci贸n debe ser aceptada por la persona a la que se le emiti贸 tambi茅n dentro del mismo ejercicio fiscal, esto es, todos los requisitos para la cancelaci贸n se deben cumplir a m谩s tardar el 31 de diciembre de cada ejercicio fiscal.
La SCJN consider贸 que la limitante temporal establecida en el CFF para la cancelaci贸n de las facturas no guarda congruencia ni es razonable con las disposiciones legales de determinaci贸n y declaraci贸n de impuestos, lo cual atenta contra la seguridad jur铆dica de los contribuyentes, puesto que no considera: (i) la prolongaci贸n para el cumplimiento de diversas operaciones; (ii) la causa que origine la cancelaci贸n de la factura, como lo pueden ser la recisi贸n de un contrato o la cancelaci贸n de una prestaci贸n de servicios; (iii) los errores en el llenado de datos de la factura como lo son de identificaci贸n o aritm茅ticos; o (iv) la no aceptaci贸n de la cancelaci贸n por parte de la persona a la que se le emiti贸 la factura; todas las cuales son circunstancias no atribuibles al contribuyente.
Por lo anterior, el efecto de la jurisprudencia es que se desincorpore la limitante temporal para la cancelaci贸n de las facturas y, en su caso, permitir los efectos fiscales de las cancelaciones realizadas fuera del ejercicio fiscal (extempor谩neas).
Para m谩s detalles al respecto, no duden en contactar a la pr谩ctica fiscal de 麻豆传媒 Ciudad de M茅xico.
