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2mo ago

SAT Enacts 2025 Rules on Tuition and Mandatory Transport Tax Deductions

The framework requires electronic invoices detailing students from SEP-recognized schools to qualify for deductions under caps that exclude typical back-to-school expenses.

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Los gastos escolares son deducibles de impuestos ante el SAT, pero existen montos límites
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Overview

  • Taxpayers may deduct tuition paid for direct-line descendants at private schools recognized by the SEP, with annual caps ranging from 14,200 MXN for pre-school to 24,500 MXN for baccalaureate.
  • School transportation costs qualify only if they are mandatory or bundled with tuition and clearly itemized in the CFDI.
  • Eligible invoices must include the IEDU educational complement, the student’s name and CURP, education level, and correct CFDI codes from an RVOE-authorized institution.
  • Payments must be made by nominative check, bank transfer or credit/debit card; cash payments are not accepted.
  • Total personal deductions, including education expenses, cannot exceed the lesser of 15% of annual income or five annual UMAs (206,367.60 MXN for 2025).