<Monetary threshold for LF preparation>

​ Applicable if any of the following conditions are met:​

• Revenue in the immediately preceding fiscal year exceeded MXN 13 million; or

• Income from professional services exceeded MXN 3 million

<Preparation deadline>

• By May 15th of the following fiscal year to complete Annex 9 of the DIM.​

<Submission deadline>

• By May 15th of the following fiscal year, in line with the submission deadline for Annex 9 of the DIM.​

<Language>

• Spanish

<Penalty>

• A penalty ranging from MXN 199,630 to MXN 284,220 may be imposed for failure to submit LF.

• Additional consequences may include disqualification from government contracts, revocation of the importer’s registry, and denial of deductions for cross-border payments.

  • Reference : Artículo 76, fracción XII – LISR (Spanish) , Artículo 76‑A (Spanish)

Last updated: November 20, 2025