> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gigstack.io/llms.txt
> Use this file to discover all available pages before exploring further.

# Tax Regimes Catalog (Régimen Fiscal)

> Integration guide for Tax Regimes Catalog (Régimen Fiscal)

## Overview

In a Mexican customer's fiscal record, **`tax_system` is the recipient's registered
régimen fiscal code**. Ask for the actual registered value. Do not infer it from a
company name, the size of a business, or a code used in a tutorial.

## How to Use It

Use `tax_system` on [customer creation](/reference/createClients) or in the embedded
`client` object of an invoice request. On the invoice itself, `use` identifies the
recipient's intended Uso CFDI. The issuing team's regime is separate configuration;
changing a customer's field does not change the issuer.

**Customer-body fragment**, shown only to locate these two fields:

```json theme={null}
{"tax_system":"601","use":"G03"}
```

This is not a complete customer or invoice request and the values are not universal
defaults. Follow [Create a customer](/recipes/customer#add-fiscal-details-when-you-need-to-invoice)
for the fiscal identity, postal code, and full request.

## What We See

The table below identifies codes present in gigstack's catalog. The public customer
schema accepts `tax_system` as a string; accepting the JSON is not proof of current
SAT registration, code validity for the issuance date, or a permitted Uso CFDI.
Consult the [SAT's current CFDI catalogs and filling material](https://www.sat.gob.mx/minisitio/Factura/emite_materialdeayudaparafactura.htm) before
maintaining a fiscal validation table of your own.

## Tax Regimes by Category

The regime label describes registration, not a reliable general-purpose entity-type
classifier. For example, do not classify `621` as a small corporation or use `616` as
a blanket label for tax-exempt organizations. Do not assume `626` alone identifies
whether the recipient is a person or a company. Collect the actual fiscal identity.

## Complete Tax Regimes Table

These are catalog labels, not recommendations to select or change a taxpayer's regime.
Historical codes can appear in a software catalog; check applicable validity separately.

| Code | Description (English) | Descripción (Español) |
| - | - | - |
| `601` | General Law for Legal Entities | General de Ley Personas Morales |
| `603` | Non-Profit Legal Entities | Personas Morales con Fines no Lucrativos |
| `605` | Salaries and Salary-Similar Income | Sueldos y Salarios e Ingresos Asimilados a Salarios |
| `606` | Rental Income | Arrendamiento |
| `607` | Acquisition or Sale of Goods | Régimen de Enajenación o Adquisición de Bienes |
| `608` | Other Income | Demás ingresos |
| `609` | Consolidation | Consolidación |
| `610` | Foreign Residents without Permanent Establishment | Residentes en el Extranjero sin Establecimiento Permanente en México |
| `611` | Dividend Income (partners and shareholders) | Ingresos por Dividendos (socios y accionistas) |
| `612` | Individuals with Business and Professional Activities | Personas Físicas con Actividades Empresariales y Profesionales |
| `614` | Interest Income | Ingresos por intereses |
| `615` | Prize Income Regime | Régimen de los ingresos por obtención de premios |
| `616` | Without Tax Obligations | Sin obligaciones fiscales |
| `620` | Production Cooperatives (income deferral option) | Sociedades Cooperativas de Producción que optan por diferir sus ingresos |
| `621` | Fiscal Incorporation | Incorporación Fiscal |
| `622` | Agricultural, Livestock, Forestry and Fishing | Actividades Agrícolas, Ganaderas, Silvícolas y Pesqueras |
| `623` | Optional for Corporate Groups | Opcional para Grupos de Sociedades |
| `624` | Coordinated Entities | Coordinados |
| `625` | Business Activities through Technological Platforms | Régimen de las Actividades Empresariales con ingresos a través de Plataformas Tecnológicas |
| `626` | Simplified Confidence Regime | Régimen Simplificado de Confianza |
| `628` | Hydrocarbons | Hidrocarburos |
| `629` | Preferential Tax Regimes and Multinationals | De los Regímenes Fiscales Preferentes y de las Empresas Multinacionales |
| `630` | Stock Exchange Share Sales | Enajenación de acciones en bolsa de valores |

## Tax Regime and CFDI Usage Compatibility

Choose the usage together with the recipient's regime and person type. A regime is
not restricted to a single usage merely because one example uses it. For instance,
`CN01` is a payroll usage; its association with `605` does not mean a recipient under
`605` can only receive payroll documents.

The [Uso CFDI catalog](/guides/catalogs/usages#tax-regime-compatibility-matrix) lists the compatibility
groups carried by gigstack's catalog. The SAT's current catalog and provider validation
remain the basis for fiscal acceptance. A usage code does not by itself grant a deduction.

## Implementation Examples

### API Request Example

For an embedded invoice recipient, put the regime inside `client` and the invoice's
intended use at the top level:

```json theme={null}
{"client":{"tax_system":"601"},"use":"G03"}
```

This **fragment** omits the recipient's other required fiscal fields and all sale
fields. Use the complete [invoice recipe](/recipes/invoice) and
[income contract](/reference/createInvoicesIncome). The API does not use `taxpayer`,
`tax_regime`, or `entity_type` in place of these fields.

### Validation Logic

Validate the actual customer's RFC, registered name, fiscal postal code, regime,
and requested use together. Customer creation alone can succeed with fiscal
validation skipped; inspect `fiscal_validation` when returned before issuance.

## Common Business Scenarios

| Situation | Action |
| - | - |
| New named recipient | Collect registered fiscal details and requested use. |
| Recipient reports a changed regime | Confirm the changed registration, then update the stored fiscal data deliberately. |
| General-public global invoice | Follow the dedicated [receiver rules](/guides/catalogs/invoices_globals#the-receiver), not an arbitrary named-customer fixture. |
| Colombian issuer | Use [Colombia's identification fields](/countries/colombia); SAT regime codes do not replace DIAN responsibilities. |

## Important Considerations

Selecting a code in gigstack does not register a taxpayer, change its tax obligations,
or establish legal eligibility for a fiscal regime. This page documents API inputs.
Keep the source fiscal information available to resolve provider rejections.

## Recent Changes and Trends

Use dated SAT publications for changes and code validity; this page does not provide
a rolling tax-policy feed. When updating your catalog, keep its publication date and
compatibility data together instead of inferring new rules from a code's description.

## Error Prevention

If issuance rejects the regime or use, compare the submitted values with the customer's
registered information and the actual provider message. Do not choose another regime
merely to make validation pass. See [Troubleshooting](/troubleshooting).

## Related Documentation

* [Uso CFDI](/guides/catalogs/usages)
* [Mexico fields](/countries/mexico)
* [Customer recipe](/recipes/customer)
* [Global invoices](/guides/catalogs/invoices_globals)


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