In more detail
In general terms, the Second Chamber of the SCJN considered that the offsetting of VAT amounts for civil and tax purposes is not allowed unless the tax legislation expressly allows it, therefore the offsetting of VAT amounts should not give rise to the crediting of input VAT charged to taxpayers.
This resolution has important consequences for structures where there is reciprocal compensations between taxpayers where there is no disbursement for the payment of VAT related triggered on said operations.
At Baker McKenzie, we offer you our team of lawyers and professionals for the analysis of adequate compliance of your operations with the applicable legislation.
If you would like any further advice regarding any of the topics described above, as well as to resolve any other inquiry you may have, please do not hesitate to contact us.