Written for Mexico. This analysis applies to Mexican federal tax law — ISR (income tax), IVA (VAT) and SAT rules — and cites Mexican statutes. Amounts are in Mexican pesos (MXN).
RESICO for individuals is the best deal in the Mexican system while it lasts: rates of 1% to 2.5% on income actually collected, with no deductions to fight over. The problem is that it's easy to lose — and many taxpayers only find out once the SAT has already moved them to another regime, with a retroactive ISR bill they never saw coming.
The grounds for exit (art. 113-E and 113-I LISR)
- Exceeding $3.5 million in income in the tax year. The best known one. From the month following the excess, you're taxed under the general regime for business and professional activity — with its provisional payments on profit, not on income.
- Failing to file. Missing three or more monthly payments in a calendar year, or failing to file the annual return, is grounds for expulsion. This is what catches most people: not growth, but administrative carelessness.
- Earning incompatible income: certain scenarios bar you from the start or push you out — being a partner or shareholder of legal entities in specific cases, income from excluded items, tax residency, or being on the 69-B lists.
- No active e.firma or tax mailbox: e.firma (the SAT's digital signature) and the tax mailbox are ongoing eligibility requirements the SAT has actively used to prune the taxpayer register.
What expulsion really costs
It's not just "paying more going forward." When you exit, your income from the moment of the triggering event is recalculated under the general regime: ISR on profit with a rate of up to 35%, provisional payments you never made, inflation adjustment (actualización) and late-payment surcharges — which in 2026 run at 2.07% per month. A taxpayer who invoiced $4 million believing they were in RESICO all year can owe a six-figure difference in ISR alone.
Are you in RESICO by choice or by inertia?
We model your real tax burden in RESICO vs. the general regime vs. a legal-entity structure, using your numbers from the last 12 months. Sometimes RESICO is optimal; sometimes it's a growth trap that has you invoicing while afraid to grow. The right answer is arithmetic, not faith.
Can you go back?
It depends on the trigger. The general rule of art. 113-E is harsh: anyone who leaves RESICO through non-compliance cannot return. Even so, the RMF has opened re-entry windows in recent tax years for certain scenarios (particularly cured formal omissions), with specific requirements and deadlines — this is terrain that changes every year with the Miscellaneous Resolution, so the viability of your specific case has to be checked against the RMF in force, not against what worked for someone in 2024.
When it's better not to fight to go back
If you were expelled for exceeding the cap, the message is that your business no longer fits the regime — and forcing a return (or worse: artificially splitting income among family members to "fit," a practice the authority knows perfectly well and that reeks of simulation) means swapping a growth problem for a risk problem. At that point the right conversation is a different one: the general regime with well-structured deductions, or the jump to a legal entity with an architecture that optimizes the combined company-shareholder burden. Expulsion from RESICO, handled well, is usually the exact moment to professionalize the entire structure.
Frequently asked questions
They expelled me for not filing, but my income is low. Can I go back?
Possibly, if your situation fits the re-entry facilities of the RMF in force — there have been windows for cured omissions, with specific requirements. Check it against the current year's Miscellaneous Resolution; don't assume the answer either way.
Does the SAT warn me before removing me from RESICO?
Formally, the SAT updates your status in the RFC (the federal taxpayer registry) and usually notifies you through the tax mailbox (Buzón Tributario) — another reason an unattended mailbox is so expensive. In practice, many find out when they see their monthly return rejected at the reduced rate.
Does being a shareholder of a company keep me out of RESICO?
There are incompatibility scenarios tied to being a partner in legal entities, with nuances and exceptions depending on the case. If you're a business owner with a corporate structure and you also invoice as an individual, your situation deserves specific review — it is exactly the profile where regime mistakes get caught late.
Let's talk about your case
Every structure, every transaction and every family is different. The first step is always the same: an honest diagnostic of where you stand. Write to us on WhatsApp or call — a reply the same business day.