Since the Tax Reform in 2014, and due to changes in the Fiscal Code of the Federation, the tax culture in the national population has seen the need to expand greatly to follow up on the new statutes and regulations in force.
One of the most important changes was the creation of the Fiscal Incorporation Regime , which would replace the Small Taxpayers Regime under the instruction of increasing tax collection, making it by law , basically every citizen who has economic activity – however modest – is forced to formalize their transactions through the issuance of CFDIs and thus participate as a taxpayer to the Federal Treasury.
And even though there may be a lot of controversy about the mechanisms of the SAT and the Secretaría de Hacienda applies to enforce these statutes, today we want to address some issues that are not often dealt with frecuenlty, these being the government programs that support formalize taxpayers through a support mechanism in favor of national social development.
During the same year and along with the tax reform, the Federal Government implemented the initiative Crezcamos Juntos , which is a general support program for the formalization of taxpayers under the Fiscal Incorporation Regime.
This initiative has influence in three areas of interest,
- Medical Services and Social Security
- Mortgage Credit (Infonavit)
- Credits for Business or Entrepreneurship
Each of these areas is administered by specific institutions, and they have their respective procedures and requirements, which we will briefly analyze.
Medical Services and Social Security
Directed by the Instituto Mexicano de Seguro Social is one of the most used benefits for workers, with Crezcamos Juntos it is possible that taxpayers in the RIF and other urban non-salaried workers can enjoy these benefits through the payment of the corresponding fees.
Benefits
For workers:
- Medical, hospital, pharmaceutical and rehabilitation care for the worker and his family.
- Savings for retirement.
- Nursery for the care of their children.
- Social benefits (recreational activities and resorts)
- Pensions in case of disability or death.
For individuals or individuals who provide their services independently:
- Medical, hospital, pharmaceutical and rehabilitation care for the insured and their family.
- Savings for retirement.
- Pensions in case of disability or death.
Requirements or Basic Documentation
- Current official identification. Original and copy
- Proof of address. Original and copy
- Certified copy of the Birth Certificate. Original and copy.
- Proof of payment of the anticipated annuity. Original and copy
- Single Population Registry Code (CURP). Original and copy.
- Data of the applicant or legal representative
- Medical questionnaire provided by the Mexican Social Security Institute (IMSS). Original and copy
Key Points to mention 
The process begins with the registration through the Voluntary Incorporation to the Compulsory Regime in the corresponding modality (35, 43, 44) the registration can be done directly from the portal of the IMSS Digital or in person at an office the Sub-delegation of the IMSS.
- Modality 44 – Workers in family industries and independents, such as professionals, small traders, artisans and other non-salaried workers
- Modality 43 – Ejidatarios, comuneros, settlers and small owners
- Modality 35 – Individuals with insured workers at their service
It is important to note that the fees vary depending on the modality, as well as the income declared by the taxpayer RIF . During your stay at the RIF, you will have a benefit in the form of a discount on social security contributions and contributions to INFONAVIT.
| Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | Year 6 | Year 7 | Year 8 | Year 9 | Year 10 |
| 50% | 50% | 40% | 40% | 30% | 30% | 20% | 20% | 10% | 10% |
The payment and billing mechanisms are the same implemented for employers who pay employer fees.
In the same way there are restrictions in conditions of pre-existing diseases in the program.
Means of contact
By phone – 0155YOCREZCO (96273926)
In person – Sub-delegation of the IMSS in your area.
Mortgage Credit
Directed by the Institute of the National Fund for Workers’ Housing (INFONAVIT) is the second with the most used benefits by workers, with Grow Together it is possible that taxpayers in The Fiscal Incorporation Regime and other urban non-salaried workers can, through their savings and payment of dues, have access to housing loans. Note that applying to the mortgage credit only can do so without the need to include Social Security.
Benefits
The benefits you receive when you join Infonavit are:
- Constitute or reactivate your Housing Subaccount.
- Get a loan to buy a new or used house.
- Obtain returns on the balance of the Housing Subaccount.
- Obtain a subsidy from the federal government for the contributions you make.
Requirements or Basic Documentation
- Obtain your Social Security Number (SSN).
- Find the Afore that will safeguard and manage your savings for retirement.
- Have the Single Population Registration Code (CURP).
- Not having obtained a mortgage loan from Infonavit.
- No contributions or employer contributions to the IMSS or Infonavit during the last 24 months.
Key Points to mention
If you want your membership and participate in the program, first it is important to know if you are eligible for the process, this can be found at website .
In case of having a favorable result, the next step is to schedule an appointment and go to the Infonavit Service Center (Cesi) to register in the system.
Once registered you must start paying your contributions, which must be in time and form to stay within the program, the amount can be defined based on your economic capacity.
Remember that just as in the Social Security registry, Infonvait has benefits from the Grow Together program based on its seniority as a taxpayer.
| Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | Year 6 | Year 7 | Year 8 | Year 9 | Year 10 |
| 50% | 50% | 40% | 40% | 30% | 30% | 20% | 20% | 10% | 10% |
It is necessary to have a history continuous 12 months of savings in order to be eligible for the mortgage loan in the account designated to BANSEFI.
The maximum amount of credit granted by INFONAVIT is up to $ 921,473 and this is determined based on your age and the registered salary with which you make your contributions.
Payments can be made online or at the teller window, with HSBC being the designated banking institution at the time of writing this article.
Through the platform of Infonavit, you can perform a series of operations that will allow you to review your process.
Means of contact
Infonavit has a wide range of information and contact means we invite you to visit the official site to know the specific details of the medium you find most convenient.
As you can see, the requirements to begin your journey to formality and obtain institutional support to improve your lifestyle and that of your family require a commitment to live up to your goal , however, being part of the Fiscal Incorporation Regime is the first step as a possible candidate.
You will also notice that each and every one of the operations where you pay contributions and contributions, will generate a CFDI that should be included in your accounts as part of your expenses, so that keeping good control of your accounting is a good administrative practice .
On the other hand, because the support for business development and entrepreneurship is carried through different organizations to those mentioned here, in the second installment of this series of articles we will dedicate a specific entry to deal with the details and different programs that conform
We hope this information is of interest and allows you access to a new perspective regarding the formalization process, making use of government incentives and giving value to your effort as an independent worker looking to grow in the future, in Despacho Contable de Xalapa will find a team of professionals at your service with whom you can go for support.
