Types of Complements for the CFDI of Retentions

The CFDI of Retentions not only documents tax withholdings but can also include additional information through complements. Complements are specific sections that enhance the tax receipt with details tailored to the context or the transaction being reported. These complements are essential for complying with the SAT’s regulations in specific operations.

Below, we explain the main types of complements available for the CFDI of Retentions and their use cases.

What Are Complements for the CFDI of Retentions?

A complement is a set of additional data added to the CFDI to include specific information about the type of transaction or economic activity being reported. For the CFDI of Retentions, complements provide details about withholdings and payments related to certain tax regimes or regulated economic activities.

Types of Complements Available for the CFDI of Retentions

1. Dividends

This complement is used to report dividends or distributed profits. It is mandatory when withholding taxes derived from these concepts. It includes details such as the amount of dividends and the applicable withholdings.

2. Interests

Designed for transactions related to interest payments. It provides details about the withheld amounts and specifics of the transaction, such as the type of interest and applicable rate.

3. Prizes

Applicable to payments related to lotteries, raffles, or similar activities where prizes are awarded. This complement specifies the prize amount and corresponding withheld taxes.

4. Non-Business Trusts

Used to report transactions involving trusts without commercial purposes. It details withholdings related to income earned through such trusts.

5. Leasing in Trusts

Applicable to trusts used for leasing operations. This complement reports the income obtained and the withholdings applied.

6. Retirement Plans

This complement is used to report income and withholdings associated with retirement plans, pensions, and annuities.

7. Stock Sale Transactions

Specific for stock sale transactions, this complement details the earnings obtained and the applicable tax withholdings.

How to Integrate Complements into a CFDI of Retentions

The integration of a complement depends on the type of transaction and the withholding agent’s tax obligations. To include a complement, it is necessary to:

• Select the appropriate complement according to the reported transaction.

• Enter the specific data required by the SAT in the complement schema.

• Validate that the complement meets the required technical standards.

How Our API Simplifies CFDI of Retentions with Complements

Our CFDI Stamping API supports the issuance of CFDI of Retentions with all the complements defined by the SAT. By using our API, you can:

• Generate CFDI of Retentions with complements automatically.

• Ensure the correct structure and validity of complements before the SAT.

• Simplify integration with clear documentation and expert technical support.

Complements are essential tools for tailoring the CFDI of Retentions to different fiscal and operational needs. Issuing a CFDI correctly with the proper complement ensures tax compliance and avoids errors or penalties from the SAT.

With our CFDI Stamping API, you can automate the issuance of CFDI of Retentions with any type of complement, ensuring precision and efficiency in your fiscal operations. Contact us for more information on how we can help you optimize your invoicing processes.