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New requirements for deduction of losses from bad debts 2022

Derived from the tax reform for 2022, in the case of uncollectible accounts, it underwent some changes that are important to consider for the end of this year, since there is a rule in companies for a percentage of sales that cannot be collected and yet were accumulated for ISR, that is why it is necessary for taxpayers to know the requirements they must meet for their deduction, because now they must obtain a final resolution issued by the Court with which they demonstrate that they have exhausted the collection procedures, this will be delaying the possibility of claiming said deduction for the litigation period.


Article 25 LISR. Taxpayers may make the following deductions:

V. Uncollectible credits and losses due to acts of God, force majeure or the sale of assets other than those referred to in section II of this article.


Time for your Deduction

In article 27, section XV of the LISR, it mentions that, in the case of uncollectible credits, these will be considered made, in the following cases:


• In the month in which the applicable statute of limitations expires, or

• before if the practical impossibility of collection is notorious.


The prescription is given in the following terms, according to the Law of the Commercial Code, Law of the Federal Civil Code and General Law of Title and Credit Operations.




For the purposes of this article, it is considered that there is a notorious practical impossibility of collection, among others, in the following cases:


For the purposes of article 44 of this Law (Annual adjustment for inflation), taxpayers who deduct credits for bad debts, must consider them canceled in the last month of the first half of the year in which they are deducted.


It is important to point out that Rule 3.3.1.23 of the Miscellaneous Fiscal Resolution, mentions that Taxpayers will have fulfilled the requirement to present the notice (process file 54/ISR "Notice regarding deductions of losses for uncollectible credits", contained in the Exhibit 1-A), provided that they have opted or are required to issue an opinion and the information is stated in the Annex to the tax opinion called “CONCILIATION BETWEEN THE ACCOUNTING AND TAX RESULT FOR INCOME TAX PURPOSES”.




We inform you that this information provides general information based on the current laws and regulations, and in case of an individual report, be sure to receive advice from an expert before handling it.

Reproduction, partial or full distribution without the approval of Doowoo Accounting S de RL de CV is prohibited.



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