The Multiple Informative Statement

December 14, 2020

The DIM (Declaración Informativa Múltiple – Multiple Informative Statement) in Mexico is an annual declaration filed to the Tax Authority of such country by certain taxpayers in a fiscal year.

What does the DIM consist of?

As mentioned above, it is an annual declaration that must be completed and filed by those individuals or legal entities that are taxpayers for purposes of the Income Tax Law.

This declaration has undergone different amendments since 2014 regarding the annexes comprising it. Only two of the 10 annexes it contained currently remain in force.

What were the annexes of the DIM?

Before its amendment, the DIM had 10 annexes, which are detailed below:

Appendix 1: Annual information on wages, salaries, assimilated items, wage credit and employment subsidies

This annex corresponded to a declaration of salaries and subsidies, but it is not in force from 2017 due to the validity of the payroll issue in its version 1.2. This information is already provided on the SAT (Servicio de Administración Tributaria – Tax Administration Service) website.

Annex 2: Payment and withholding information

In the aforementioned annex, the taxpayer files the information regarding the VAT, Income Tax, and IEPS (Impuesto Especial sobre Producción y Servicios – Special Tax on Production and Services) withholdings that he/she made to another taxpayer.

However, this is no longer in force given the entry of the CFDI, being the taxpayer who issues the CFDI (Comprobante Fiscal Digital por Internet – Digital Tax Receipt via the Internet) and files it on the SAT website.

Annex 3: Taxpayer information granting donations

This annex was only in force until the fiscal year 2016, whereby it will not be necessary to file the return for it every February 15, after said fiscal year.

Annex 4: Information on residents abroad

It was declared therein which were the Income Tax withholdings to residents abroad with payment and the information if a legal entity has received a loan from a resident abroad.

Regarding the payment with withholdings, it was only in force until the fiscal year 2017, while the information on foreign loans was until 2018, after which the annex in question will no longer be in force.

Annex 5: Preferential tax regimes

The completion thereof was in force until the fiscal year 2018, the income generated in preferential tax regimes was declared herein.

This annex was in force until 2019.

Annex 6: Integrating Companies

According to Article 83 of the Law, integrating companies are required to file a declaration (DIM) regarding the information of their integrated accounts.

The filing of this annex was only in force until the fiscal year 2016.

Annex 7: Small Taxpayers Regime

This annex has not been in force since 2017, in which information related to the Small Taxpayers Regime was declared. However, this was repealed, and the Tax Incorporation Regime came into effect.

Annex 8: Value Added Tax Information

This annex is no longer in force because the VAT information is currently obtained by the SAT through the Informative Statement of Transactions with Third Parties from the electronic invoicing issuance, among other means.

Annex 9: Information on transactions with related parties

According to the Transfer Pricing regime established in the Income Tax Law, taxpayers carrying out transactions with related parties must file an informative statement.

This will be done through Annex 9 of the DIM.

Annex 10: Transactions carried out through Trusts

The information of the operations carried out must be included therein through trusts.

Which are the Annexes in force for 2020?

As mentioned above, the annexes currently in force are Annex 9 and 10 of the DIM, regarding transactions carried out with related parties and those carried out through Trusts, respectively.

How is the Multiple Informative Statement made?

To file the indicated Annexes, the taxpayer must go to the SAT website and download the DIM application, available under the “Related Contents” option.

Once downloaded, it must be installed as indicated, then the data requested in the corresponding annex must be filled in and the file generated.

Then, enter the SAT website in the ” file your multiple informative statement” option, click on the “start” button, and follow the instructions to send the file.

The taxpayer must consider that if the information exceeds 40,000 records, it must be filed at the SAT offices.

Deadline for sending the DIM

The deadline to file the statement is February 15 of the year following the year the statement corresponds to.