Amendment to the INFONAVIT Tax Status Certificate Rules

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On November 10, 2025, the National Workers' Housing Fund Institute (INFONAVIT) published a notice in the Official Gazette of the Federation. This notice informs the general public of the substantial amendments approved by its Board of Directors, which update the rules for obtaining the Tax Status Certificate regarding employer contributions and the remittance of deductions.

Central Focus of the Amendment

The main change approved by the Board of Directors, through Resolution RCA-13138-01/24, lies in the adoption of a comprehensive compliance criterion for issuing the document.

With this adjustment, the issuance of the INFONAVIT Tax Status Certificate will be based on a consolidated compliance rating for all Employer Registration Numbers (NRPs) associated with the same Federal Taxpayer Registry (RFC).

Purpose and Regulatory Framework

This modification aims to standardize the compliance procedure with the provisions of Article 32-D of the Federal Tax Code. This article establishes the obligation to verify proper compliance with tax obligations before federal agencies, including INFONAVIT, as an essential requirement for:

  • Entering into acquisitions, leases, services, or public works contracts with government agencies and entities.
  • Receiving federal subsidies or incentives.

The Tax Status Certificate is the document that certifies whether the employer is "up-to-date" on the payment and remittance of contributions and loan amortizations for their employees.

Actions for Employers

Employers and taxpayers are urged to consult the full text of the amended Rules, available in the Official Gazette of the Federation, and to process or verify their Tax Status Certificate through the INFONAVIT Business Portal, thus ensuring their compliance with the new regulations for carrying out their economic and contractual activities.

Source:

https://www.dof.gob.mx/nota_detalle.php?codigo=5772408&fecha=10/11/2025#gsc.tab=0