Mexico Freelancer — Declaración Anual ISR & IVA (RESICO / AEP)

Confirm the client is a persona física with an active RFC, determine whether they are registered under RESICO (Régimen Simplificado de Confianza, Art. 113-E LISR) or Actividad Empresarial y Profesional (AEP, Art. 100 LISR), and verify that gross annual income is within the RESICO ceiling of MXN 3,500,000. Identify any disqualifying conditions (e.g., being a socio/accionista of a persona moral, having foreign-sourced income, or a mid-year threshold breach). Obtain the Constancia de Situación Fiscal from sat.gob.mx to confirm the active régimen and fiscal obligations.

Gather all CFDI 4.0 XML files issued (ingresos) and received (deducciones for AEP clients), bank statements for all accounts, and the acuses de declaraciones provisionales filed each month. Reconcile CFDI emitidos against bank deposits to identify any unreported income; flag discrepancies for regularisation before the Declaración Anual is filed. For AEP clients, classify received CFDI by deductible category (gastos, inversiones, sueldos) per Art. 103–104 LISR.

Pull the record of monthly pago provisional ISR filings (acuses) and compare against the amounts computed under the applicable method — gross-income fixed rate for RESICO (1%–2.5% per Art. 113-E), or cumulative YTD progressive table (1.92%–35%, Art. 96 LISR) for AEP. Identify any months filed in zeros with income received (requiring a declaración complementaria), any late filings, and compute actualizacion (INPC ratio) and recargos (approx. 1.47%/month) on underpayments. Also reconcile monthly IVA provisional payments and DIOT filings.

Compute the Declaración Anual de ISR for personas físicas. For RESICO clients, apply the annual flat-rate table (Art. 113-E LISR: 1%–2.5% on total gross receipts) and subtract all monthly provisional payments to determine the balance due or refund. For AEP clients, compute net taxable income (ingresos acumulables minus deduciones autorizadas per Art. 103–104 LISR), apply the progressive annual table (Art. 152 LISR, 1.92%–35%), subtract retenciones and provisional payments, and then apply personal deductions (deducciones personales: gastos médicos, intereses hipotecarios, donativos, colegiaturas, IMSS cuotas voluntarias, primas de seguro de gastos médicos — collectively capped at the lesser of MXN 15,000 x UMA annual or 15% of income per Art. 151 LISR). Determine final balance due or saldo a favor.

File the Declaración Anual de ISR via the SAT portal (sat.gob.mx) on or before April 30 using the client's e.firma (FIEL) or SAT ID. If a balance is due, generate the línea de captura and process payment via the client's bank portal. If a saldo a favor (refund) exists, initiate the devolution request directly through the annual return declaration or via a separate solicitud de devolución. Download and retain the acuse de recibo as proof of filing. If any regularisation payments (recargos, declaraciones complementarias) remain outstanding, file those concurrently.