2017 Tax Situation Informative Return (ISSIF per its Spanish acronym) and Annual Return for Transactions with Related Parties Residing Abroad (Annex 9)
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2017 Tax Situation Informative Return (ISSIF per its Spanish acronym) and Annual Return for Transactions with Related Parties Residing Abroad (Annex 9)
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For tax years prior to 2016, the deadline for taxpayers to submit the Informative Tax Situation Return (DISSIF) was June of the following fiscal year.

In 2017, the Tax Authorities (SAT per its Spanish acronym) by means of a modification to the Federal Tax Code and the publication of a general rule, informed the obligation to present the ISSIF Return will need to be fulfilled on the same date as the Annual Income Tax Return.

Therefore, taxpayers must submit on the same day and by March 31st, 2018, the following returns:

  1. * 2017 Income Tax Return
  2. * Annex 9 (DIM), information for transaction carried out during 2017 with related parties residing abroad
  3. * DISSIF 2017

Taxpayers who choose to audit their financial statements for 2017, may submit the ISSIF and Annex 9 no later than July 15th, 2018

Should you have any doubts or questions please do not hesitate to contact us.

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