On January 23, 2026, the Semanario Judicial de la Federación published the judicial precedent entitled: “Private Agreements Executed Abroad. If a taxpayer intends to grant them tax effects within national territory, they must comply with the requirement of having a certain date (fecha cierta) under Mexican law.” This precedent derives from the judgment issued in Direct Amparo 48/2025 by the Second Collegiate Circuit Court of the Auxiliary Center of the Fourth Region, seated in Xalapa, Veracruz.
The case concerned a legal entity that sought to nullify a resolution denying its request for a refund of a VAT credit balance. The Federal Administrative Justice Court upheld the validity of the denial. Although the taxpayer submitted a deposit facilitation agreement executed abroad to evidence the origin of certain deposits received, the document lacked probative value because it did not have a “certain date,” had not been notarized before a public official, and did not bear all the required signatures of the parties involved. Consequently, it was deemed insufficient to substantiate the claim and support the VAT refund.
The Collegiate Court held that if a taxpayer intends to grant tax effects in Mexico to a private agreement executed abroad, such agreement must comply with the formal requirements established by Mexican law, including the requirement of having a certain date (fecha cierta).
Specifically, regarding the deposit facilitation agreement executed abroad, the Court emphasized that in order to have evidentiary value for tax purposes — in this case, for obtaining a VAT refund — the document must satisfy the legal requirements applicable in the jurisdiction where it is to be submitted.
In this regard, a contract is deemed to acquire a certain date under the following circumstances:
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- When it is registered with the Public Registry of Property.
- As of the date it is acknowledged before a notary public or other authorized public official.
- As of the date of death of any of the signatories.
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Accordingly, it was concluded that taxpayers may request a VAT refund, and such refund may be granted, provided that the supporting documentation complies with the formal requirements established under Mexican law. Therefore, it is advisable to assess whether foreign documents meet the legal formalities necessary to grant them sufficient evidentiary value before the Mexican tax authorities.
The criterion issued by the Collegiate Court sends a clear message to taxpayers: when seeking to grant tax effects in Mexico to private agreements executed abroad, strict compliance with the formal requirements of Mexican law — particularly the requirement of a certain date — is essential in order for such documents to be recognized as valid evidence before the tax authorities.
Experience shows that many VAT refund claims are rejected not due to the absence of a substantive right, but because of deficiencies in the supporting documentation, especially when foreign agreements have not been duly notarized, registered, or formalized in accordance with Mexican legal standards.
In this context, having a preventive strategy and specialized technical advisory support is critical to avoiding contingencies and strengthening the likelihood of obtaining tax refunds.
At ST STRATEGO, we are an ISO 9001 certified firm, ensuring standardized processes, quality control, and a robust methodology in the management of tax refunds, particularly in VAT matters. Our approach combines legal-tax analysis, strategic document review, and technical defense, enabling us to secure favorable resolutions for our clients, even in complex cases involving foreign documentation.
Proper contract structuring, validation of the “certain date” requirement, and the correct integration of the refund file can make the difference between a denial and the effective recovery of tax credit balances.
We invite you to learn more about our tax refund success cases at the following link:
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