Can a RESICO individual deduct the mileage reimbursement they receive?

No. Individuals under RESICO cannot deduct expenses, so the reimbursement counts as taxable income. The workaround is to structure it as a third-party expense with a separate CFDI.

What happens if a vendor exceeds the MXN 3.5M threshold mid-year?

They must migrate to the General Regime the month after exceeding the threshold. Companies must validate the current regime on every CFDI issued to avoid deduction rejections.

Can a RESICO corporation deduct fuel paid in cash?

No. Fuel must be paid via authorized electronic wallet, bank transfer, or card to be deductible — cash payments are not deductible even with a CFDI.

RESICO 2026: how Mexico's simplified tax regime affects mileage reimbursement

Rodrigo Vázquez — Mexican Tax Specialist (SAT, CFDI)

Published: 4/28/2026 • Last reviewed: 4/28/2026 • 8 min read

A practical guide to how Mexico's RESICO regime impacts vehicle expense deduction, income thresholds, and CFDI obligations in 2026.

What RESICO is and why it matters

Mexico's Simplified Trust Regime (RESICO) remains in 2026 the most-used framework for individuals with business activity and small corporations. Its appeal is low effective rates (1%–2.5% for individuals, 30% on cash-flow profit for entities) — at the cost of severely limited deductions, which directly affects how mileage reimbursement should be structured.[^isr-113e]

2026 income thresholds

Individuals cannot exceed MXN 3.5M of annual income; entities cannot exceed MXN 35M. Crossing those limits forces a migration to the General Regime the following month, changing how reimbursements are invoiced.[^sat-resico]

Individuals: almost no deductions

RESICO individuals cannot deduct expenses. A consultant who receives mileage reimbursement pays ISR on the full amount unless the payment is documented separately as a third-party expense reimbursement (gastos por cuenta de terceros).

Entities: cash-basis deduction

RESICO entities can deduct fuel and maintenance once actually paid, with bank-traceable CFDI and the fuel complement. Reimbursements to employees for personal car use are deductible only when backed by a written policy.[^sat-resico]

CFDI obligations

For employees, use the payroll complement with the viático code. For external contractors, issue an honorarios CFDI with reimbursable expenses itemized, always backed by invoices in the company's name.[^cfdi-guia]

RESICO vs General Regime

The General Regime allows depreciation up to MXN 175,000 per vehicle and deduction of fuel paid via authorized electronic wallets. Under RESICO for individuals, any reimbursement becomes taxable income, which is why many companies prefer corporate cards to direct reimbursement.

2026 operational checklist

Formalize a written policy, verify each beneficiary's tax regime before payment, log every trip via GPS, and deliver a monthly package to accounting with CFDIs, logbook and manager approval.[^isr-113e]