Tax compliance opinion
Generate your own SAT tax compliance opinion, known as 32-D.
Agency: Tax Administration Service
Official page in Spanish only
What it is
The compliance opinion is the document in which the SAT states whether you are up to date with your tax obligations. You obtain it when you need it under article 32-D of the Federal Tax Code, for example to contract with the public sector or to receive a subsidy or incentive.
- Time
- When you finish signing in you can print it. To receive a subsidy or incentive, the opinion must be positive or show that you are registered with no tax obligations, and it is valid for three months counted from the day it is issued.
Requirements
- You need your RFC and your Contraseña or your e.firma.
Steps
- On the SAT portal go to Trámites y servicios, Más trámites y servicios, Constancias, devoluciones y notificaciones, Opinión del cumplimiento and Obtén la Opinión del cumplimiento.
- Choose “De tu empresa” or “Tu Opinión del cumplimiento de obligaciones fiscales”.
- Sign in with your RFC and your Contraseña or e.firma, enter the captcha and click Enviar.
- Print the tax compliance opinion.
- If you need to, you can authorize on the portal a third party you plan to contract with so they can check your opinion.
Official sources
- ptsc32d.clouda.sat.gob.mx/?/reporteOpinion32DContribuyente(opens in a new tab)
- www.sat.gob.mx/minisitio/NormatividadRMFyRGCE/documentos2026/rmf/rmf/RMF_2026-DOF-28122025.pdf(opens in a new tab)
Summary drawn from the official pages, checked on October 14, 2026. Requirements and costs can change: always confirm them on the official site.