Glossary
Compliance opinion (32-D)
SAT's document stating whether you are up to date with your tax obligations. Required to contract with government, to obtain subsidies and stimuli, and in operations that ask for it.
The opinión del cumplimiento de obligaciones fiscales is SAT’s answer to one question: is this taxpayer up to date? It is known as the 32-D after the Tax Code article that governs it.
What it’s asked for
- Entities spending federal public funds may not contract with anyone who, among other cases, has firm or unsecured tax debts, isn’t registered in the RFC or hasn’t filed their returns.
- You need it to obtain subsidies and stimuli, for some tax procedures and authorizations, and for commercial or service operations that require it.
- Publicly traded companies must obtain it every month.
If it comes out negative
Find what causes it (a pending return, an unpaid or unsecured debt) and fix it. For some cases, the Code gives 15 days from SAT’s notice of the irregularity.
Related terms
Posts about this term
- Buzón Tributario: fines from January 2027 and how to enable itFrom January 1, 2027, SAT can fine you $3,850 to $11,540 for not having the Buzón Tributario enabled. What it is, who must have it and how to activate it step by step.
- The 32-D compliance opinion: how to get it and what each result meansWhat SAT's compliance opinion is, why you're asked for it, how to download it, what positive, negative, suspended and no obligations mean, and how to fix a negative one.
- Tax regularization 2027: who can reduce fines and surchargesThe 2027 Federal Revenue Law (LIF) proposes reducing fines, surcharges and collection costs on debts from 2025 and earlier years. What we know and what to prepare.
Not tax advice: review your case with your accountant.
Sources
Clauhub checks it in your invoices.
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