Overview
- The simulator has been available since December 1 for legal entities in Mexico under the General Regime and RESICO.
- It preloads provisional payments, PTU paid, withholdings on wages and other concepts, CFDI for refunds and discounts, and carryforwards such as losses and dividends.
- The formal filing window runs from January 1 to March 31, 2026, with deadlines of January 19 for liquidating companies and February 16 for nonprofits.
- Submitting the return requires a valid e.firma and online banking, and any balance due must be paid via electronic transfer at authorized banks.
- The simulator has no fiscal effects, corrections must be made through complementary returns, and SAT positions it as part of a broader digital compliance push.