SAT Details Requirements for Medical Expense Deductions

In preparation for the 2025 Annual Declaration,the Tax administration Service (SAT) reminds individuals of the essential requirements medical expense invoices must meet to qualify as personal deductions. A correct CFDI is crucial to avoid rejections or inconsistencies when filing yoru declaration.

Official information states that tax receipts must adhere to specific guidelines for identifying the taxpayer, the service type, and the payment method.

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Mandatory Information on the Medical Bill

The SAT specifies that the CFDI must include the following elements, accurately and completely:

• RFC of the issuer (the medical service provider).
• Issuer name.
• RFC of the recipient, which is the taxpayer claiming the deduction.
• Name of the recipient.
• Recipient’s zip code.
• Tax regime of the recipient.
• Use of the CFDI,corresponding to the medical service received.
• Fiscal folio.
• CSD serial number.
• Postal code, date, and time of issue.
• Effect of the receipt, indicated as “Income”.
• Tax regime of the issuer.

Furthermore,the receipt must clearly detail the service concept (e.g., medical, dental, or hospital fees) and the amount, subtotal,