Some taxpayers wonder why the return of the ISR (Income Tax) calculated when presenting the VAT-FEL form does not match the amount received at the end of February by its employer. Although this process seems simple, there are several factors that can affect the expected return.
Before deepening the causes, it is key to remember that the return of the ISR only applies if the taxpayer presented his VAT-FEL form during the period enabled by the Superintendence of Tax Administration (SAT), which includes from January 1 to 15 of each year.
Although there is a mechanism to file complaints in case of nonconformities, it is essential to know the possible scenarios that explain why the expected amount was not received and whether or not to file a claim.
Next, the possible scenarios for which a taxpayer did not obtain the return of the ISR according to its calculation and what actions to correct it in future statements are detailed.
1. Annual income less than Q60 thousand
One of the main requirements to apply to the return of the ISR through the VAT-FEL form is to have an annual income greater than Q60 thousand, including benefits such as Aguinaldo, Bono 14, incentive bonus, extra hours and any other bonus.
This means that those who receive only the minimum wage, without additional income, do not comply with the threshold required to obtain the return of the ISR.
In some homes where several people work, it is common for one of the members to centralize purchases invoiced to their NIT with the aim of reaching the amount necessary to apply to the VAT fiscal credit. However, this will only be effective if that member exceeds Q60 thousand annually in income.
2. RTU outdated
Another frequent reason is not to have the Unified Tax Registry (RTU) updated. To opt for the return of the ISR, the taxpayer must:
- Have an active user in the SAT Virtual Agency.
- Keep your RTU under the wage earning regime.
If the RTU is not up to date or the regime is not correct, although the invoices are registered, the system will not allow the presentation of the VAT-FEL form.
3. Change of employment during the year
When a taxpayer changes work within the same fiscal period, it is the new employer who must present the form and carry out the corresponding settlement.
This can generate differences between the personal calculation of the taxpayer and the return made by the employer, because the ISR paid in the previous employment is not taken into account for the final liquidation of the new employer.
For example, if when presenting the form the taxpayer estimated that he would receive a return of Q300, but his employer returned him less, it is probably due to the fact that only the income and withholdings of the current work were considered.
Key responsibilities in the ISR return process
Both the taxpayer and the employer have fundamental responsibilities to ensure that the return of the ISR is carried out correctly and within the established deadlines.
Taxpayer obligations
- Present the VAT-FEL form within the first 10 business days of January of each year, as established by the Income Tax Law.
Also, you may be interested in reading the article: SAT Guatemala invoices: How to activate documents alerts that are issued with your NIT.
Patron obligations
He employer is in charge of the projection of the ISR of each collaborator, depending on their salaryand must:
- Calculate and retain the corresponding ISR monthly.
- Update projections when there are salary changes, payment of extra hours or other income.
- Perform the Annual Liquidation of the ISR at the close of the fiscal year.
What to do to take advantage of the return of the ISR in the VAT-FEL 2025 form?
Knowing these aspects is essential for the taxpayer to evaluate whether to request invoices with your NIT and thus take advantage of the presentation of the 2025 VAT form.
Maintaining a responsible tax culture and complying with the requirements established by the SAT will not only opt for the return of the ISR, but also avoid inconveniences during the annual liquidation process.
Now that you already know the possible scenarios and preventive actions, it is time to organize your documents and be prepared for the next fiscal period.