Tax Regimes Catalog (Régimen Fiscal)

Overview

The Tax Regimes catalog defines the legal tax frameworks under which Mexican taxpayers operate. Each regime has specific rights, obligations, and tax calculation methods established by the Mexican Tax Administration Service (SAT). The correct regime selection is crucial for legal compliance and determines which CFDI usage codes can be applied.

What We See

This catalog contains 23 tax regime codes covering various taxpayer categories:

Corporate entities (601, 603, 620-624, 628, 629)

Individual taxpayers (605, 608, 612, 614, 615, 625, 626)

Specialized activities (606, 607, 622, 628, 630)

Special arrangements (609, 610, 616)

Each regime has specific requirements for income reporting, expense deductions, and tax calculations.

How to Use It

Tax regime selection is typically determined by legal entity type, income sources, and business activities. This is usually set during taxpayer registration and rarely changes. When creating invoices, ensure the issuer's tax regime is correctly specified and compatible with the selected CFDI usage codes.

Usage Guidelines

Use registered regime: Always use the regime officially registered with SAT

Verify compatibility: Ensure CFDI usage codes are compatible with the regime

Update when changed: Reflect any official regime changes in the system

Validate during onboarding: Verify customer/supplier tax regimes during setup

Tax Regimes by Category

Corporate Entities (Personas Morales)

Code	Description	Entity Type	Common Use Cases
`601`	General Law for Legal Entities	Corporations	Standard business corporations, LLCs
`603`	Non-Profit Legal Entities	Non-profits	Foundations, NGOs, charitable organizations
`620`	Production Cooperatives (income deferral option)	Cooperatives	Worker-owned production cooperatives
`621`	Fiscal Incorporation	Small businesses	Simplified regime for small corporations
`623`	Optional for Corporate Groups	Holding companies	Multi-company corporate structures
`624`	Coordinated Entities	Special entities	Government-coordinated entities
`628`	Hydrocarbons	Energy sector	Oil, gas, and energy companies
`629`	Preferential Tax Regimes and Multinationals	Multinationals	International corporations, tax-preferred entities

Individual Taxpayers (Personas F�sicas)

Code	Description	Taxpayer Type	Income Sources
`605`	Salaries and Salary-Similar Income	Employees	Employment income, wages, salaries
`608`	Other Income	Individuals	Miscellaneous income not in other categories
`612`	Individuals with Business and Professional Activities	Entrepreneurs	Freelancers, consultants, small business owners
`614`	Interest Income	Investors	Bank interest, investment returns
`615`	Prize Income Regime	Prize winners	Lottery, contest, and prize income
`625`	Business Activities through Technological Platforms	Platform workers	Uber, Airbnb, freelance platforms
`626`	Simplified Confidence Regime	Small taxpayers	Simplified tax regime for small businesses

Specialized Activities

Code	Description	Activity Type	Specific Requirements
`606`	Rental Income	Property owners	Real estate rental income
`607`	Acquisition or Sale of Goods	Traders	Goods trading, asset transactions
`622`	Agricultural, Livestock, Forestry and Fishing	Primary sector	Farming, ranching, forestry, fishing
`630`	Stock Exchange Share Sales	Investors	Stock market transactions

Special Arrangements

Code	Description	Special Case	Usage Context
`609`	Consolidation	Tax consolidation	Consolidated tax filing for corporate groups
`610`	Foreign Residents without Permanent Establishment	Foreign entities	International businesses without Mexican operations
`616`	Without Tax Obligations	Exempt entities	Government entities, certain exempt organizations

Complete Tax Regimes Table

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

Tax Regime and CFDI Usage Compatibility

Business-Oriented Regimes

Compatible with G, I, S, CP codes:

601, 603, 606, 612, 620, 621, 622, 623, 624, 625, 626

Individual-Oriented Regimes

Compatible with D, S, CP codes:

605, 606, 608, 611, 612, 614, 607, 615, 625

Payroll-Specific Regime

Compatible with CN codes:

605 (exclusively for payroll documents)

Universal Compatibility

Compatible with S, CP codes (all regimes):

S01 (Without fiscal effects)

CP01 (Payments)

Implementation Examples

API Request Example

{
  "taxpayer": {
    "tax_id": "RFC123456789",
    "tax_regime": "601",
    "entity_type": "corporation",
    "business_name": "Example Corp S.A. de C.V."
  }
}

Validation Logic

Entity Type Detection

Common Business Scenarios

Corporate Registration

Individual Taxpayer Scenarios

Important Considerations

Legal Requirements

Official Registration: Tax regime must match SAT registration

Change Procedures: Regime changes require formal SAT approval

Compliance Obligations: Each regime has specific filing and payment requirements

Documentation: Maintain records supporting regime classification

Business Impact

Tax Rates: Different regimes have different tax calculation methods

Deduction Limits: Available deductions vary by regime

Filing Requirements: Some regimes have simplified filing procedures

Growth Considerations: May need to change regimes as business grows

System Integration

Customer Onboarding: Verify and validate tax regime during registration

Invoice Validation: Ensure usage codes are compatible with regimes

Reporting: Generate regime-specific reports for compliance

Updates: Monitor regime changes and update system accordingly

Recent Changes and Trends

Regime 626 (Simplified Confidence Regime)

Introduced as a replacement for previous simplified regimes

Designed for small taxpayers with specific income limits

Simplified tax calculation and filing requirements

Regime 625 (Platform Workers)

Created to address the gig economy growth

Specific rules for platform-mediated income

Simplified withholding and reporting procedures

Error Prevention

Common Mistakes

Using corporate usage codes with individual regimes

Incorrect regime selection during customer setup

Failing to update regime when taxpayer status changes

Mixing incompatible usage codes and tax regimes

Best Practices

Implement regime validation during data entry

Provide clear regime descriptions to users

Regular audit of regime assignments

Stay updated on tax law changes affecting regimes

CFDI Usage Catalog - For compatible usage codes by regime

Payment Forms Catalog - For payment method codes

Payment Methods Catalog - For payment timing options

Invoice Globals - For general invoice configuration

Tax Regimes Catalog (Régimen Fiscal)

Overview#

What We See#

How to Use It#

Usage Guidelines#

Tax Regimes by Category#

Corporate Entities (Personas Morales)#

Individual Taxpayers (Personas F�sicas)#

Specialized Activities#

Special Arrangements#

Complete Tax Regimes Table#

Tax Regime and CFDI Usage Compatibility#

Business-Oriented Regimes#

Individual-Oriented Regimes#

Payroll-Specific Regime#

Universal Compatibility#

Implementation Examples#

API Request Example#

Validation Logic#

Entity Type Detection#

Common Business Scenarios#

Corporate Registration#

Individual Taxpayer Scenarios#

Important Considerations#

Legal Requirements#

Business Impact#

System Integration#

Recent Changes and Trends#

Regime 626 (Simplified Confidence Regime)#

Regime 625 (Platform Workers)#

Error Prevention#

Common Mistakes#

Best Practices#

Related Documentation#