In a statement, the Tax Administration Service made three recommendations for individuals who make their 2021 Annual Return may apply supplementary and voluntary contributions to retirement savings accounts as personal deductions.
Supplementary retirement contributions, which cannot be withdrawn until the age of 65 or due to a condition of invalidity or disability, and long-term voluntary contributions that can be withdrawn after six months made directly to your sub-account, as well as deposits in special savings accounts, must consider the following aspects:
“1. Have the tax receipts that cover payments made during the 2021 financial year for supplementary retirement contributions made directly to the supplementary retirement contribution sub-account or personal retirement plan accounts, as well as voluntary contributions or deposits in special accounts for savings provided that they meet the relevant requirements,” said the SAT.
Individuals can consult and retrieve their vouchers with the e.firma on the SAT Portal. On the Electronic Invoice tab, cancel and retrieve your invoices, view CFDI, Withholding and Payment Information, and finally View CFDI on withholdings received.
2. In the case of the deduction of supplementary contributions, it is necessary to enter the application for the 2021 Annual Declaration of Individuals in the Personal Deductions section of the page, then in the Supplementary contributions or deposits in special savings accounts icon and the next step is to add the information of each contribution made during 2021 with some data from the tax receipt.
The necessary data are: the Federal Taxpayer Registry (RFC) of the issuer; name, name or business name; date of issuance of the tax receipt; description; total amount and finally the deductible amount.
The last recommendation offered by the SAT was that the amount of deductible contributions, complementary as voluntary, could be up to 10% of the taxpayer's cumulative income during 2021. In addition, these contributions cannot exceed the amount of 163 thousand 467 pesos saved voluntarily for one year.
Similarly, the statement highlights that the maximum to be deducted cannot exceed 15% of all personal deductions combined with other items such as donations or medical expenses. In the case of deposits in special savings accounts, the maximum amount to be deducted is 152 thousand pesos per year.
As an example, the case in which if income of one million pesos was obtained, a maximum of 100,000 pesos may be deducted if you have contributed exclusively to this item and no deductions for donations or medical expenses. “If income of 2 million pesos or more was obtained, up to a voluntary saving amount of 163 thousand pesos can only be deducted as long as it has been the only thing to deduct,” said the SAT.
Finally, the institution made available the mini-site of Annual Declaration 2021 in case of doubts or clarifications, in addition to the fact that tax guidance can be done through the Virtual Office, OrientaSat, call MarcaSat 55 6272 2778 which will be available with the conventional virtual assistant or at the offices of the SAT prior appointment.
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