The 32-D compliance opinion: how to get it and what each result means

In short: the compliance opinion (opinión de cumplimiento, known as the 32-D) is a SAT document that states whether you are up to date with your tax obligations. You’re asked for it to get paid by certain customers, for government contracts, for bank loans and for subsidies. It takes minutes to get, but if it comes out negative you have to fix it before handing it over.

Why are you asked for it?

• Large customers and government: article 32-D of the Federal Tax Code (CFF) bars government agencies from contracting with anyone who isn’t up to date, and many companies copied it as a policy.
• Banks: for loans and credit lines.
• Programs and subsidies.
• REPSE suppliers and public tenders.

The four results

Result	What it means
Positive	You are up to date.
Negative	Something is pending: unfiled returns, firm tax debts, problems with your tax address or with your e.firma, among others.
Suspended	Your RFC is in a status that prevents issuing it (for example, suspended or not located).
Registered without obligations	You are in the RFC registry but have no active tax obligations.

How to get it

1. Log in to SAT’s portal with your RFC and password or e.firma.
2. Look for Opinión del cumplimiento de obligaciones fiscales (opinion on compliance with tax obligations).
3. Generate and download the PDF. It has a QR code and a short validity, so get it close to when you’ll hand it over.

If it comes out negative

The document itself lists which obligations are pending. The most common:

• Monthly or annual returns not filed (even if they are zero returns).
• Firm tax debts not paid or guaranteed.
• Tax address not located or contact methods not confirmed in the Buzón Tributario (SAT’s tax mailbox).

Fix what it indicates and generate it again. Some corrections take a few days to show up.

How Clauhub does it

With your e.firma connected, Clauhub Fiscal downloads your compliance opinion and your tax status certificate (constancia de situación fiscal) with one button, for each RFC, and keeps the history. If you handle several clients, you see at a glance who has a positive one. Discover Clauhub Fiscal