Figures from the Ministry of Finance and Public Credit (SHCP) detail that the number of tax credits determined by the tax authority totaled 1.6 million in 2018, while the figure rose to 1.8 million last year.
The increase in SAT loans is also influenced by the economic situation, since many companies are going through various financial pressures, in addition to paying taxes, Cárdenas explained.
The percentage of money in dispute (controversial tax credits) with respect to the total also increased. It went from 50.8% in 2018 to 59% in 2022.
The Treasury reports that these types of credits are controlled by the tax administration in charge of taxpayers who promoted means of defense, so they cannot be the object of collection actions.
“As there is a greater determination of credits, it is logical that there will be more controversy. If there were no determination of credits, no one would be interposing means of defense. There are many determinations of tax credits that taxpayers consider to be inappropriate, they consider that they are aggressive positions of the SAT, and that is why many taxpayers are defending themselves,” said Cárdenas.
The specialist explained that these processes can take more than a year to resolve. In addition to time, expenses are generated for companies, such as the payment of fees for lawyers specialized in tax matters.
