---
title: "Get income and expenses summary"
description: "Summarize CFDI activity for a fiscal year or month: recognized income, recognized expenses, payroll paid, payroll received, balance, and top contributors. Every payroll contributor has a paid or received direction. Uses CFDI aggregates only. It excludes receipt/POS sales and is never a source for taxes paid or owed."
language: en
canonical_url: "https://exac.mx/docs/en/mcp/tools/get_income_expenses_summary"
md_url: "https://exac.mx/docs/en/mcp/tools/get_income_expenses_summary.md"
---

# Get income and expenses summary

Summarize CFDI activity for a fiscal year or month: recognized income, recognized expenses, payroll paid, payroll received, balance, and top contributors. Every payroll contributor has a paid or received direction. Uses CFDI aggregates only. It excludes receipt/POS sales and is never a source for taxes paid or owed.

Tool: `get_income_expenses_summary`

## Purpose

Summarize CFDI activity for a fiscal year or month.

### Use when

You need recognized fiscal income, expenses, or payroll context.

### Do not use when

You need POS sales or authoritative declared tax totals.

| Detail | Value |
| --- | --- |
| Permissions | analytics:read |
| Side effects | None |
| Idempotency | Idempotent |

## Input schema

```json
{
  "type": "object",
  "properties": {
    "fiscalYear": {
      "type": "integer",
      "minimum": 2000,
      "maximum": 2100,
      "description": "Four-digit fiscal year"
    },
    "period": {
      "description": "Optional month number from 1 to 12",
      "allOf": [
        {
          "type": "integer",
          "minimum": 1,
          "maximum": 12
        }
      ]
    },
    "contributorLimit": {
      "description": "Top contributors per category; defaults to 5",
      "allOf": [
        {
          "type": "integer",
          "minimum": 1,
          "maximum": 10
        }
      ]
    }
  },
  "required": [
    "fiscalYear"
  ],
  "$schema": "http://json-schema.org/draft-07/schema#",
  "additionalProperties": false
}
```

## Output schema

```json
{
  "type": "object",
  "properties": {
    "data": {
      "type": "object",
      "properties": {
        "source": {
          "const": "income_expenses"
        },
        "currency": {
          "const": "MXN"
        },
        "period": {
          "type": "object",
          "properties": {
            "monthFrom": {
              "$ref": "#/definitions/__schema0"
            },
            "monthTo": {
              "$ref": "#/definitions/__schema0"
            }
          },
          "required": [
            "monthFrom",
            "monthTo"
          ],
          "additionalProperties": false
        },
        "accountingBasis": {
          "enum": [
            "cash",
            "accrual"
          ]
        },
        "receiptSalesIncluded": {
          "type": "boolean",
          "const": false
        },
        "totals": {
          "type": "object",
          "properties": {
            "recognizedIncome": {
              "type": "number"
            },
            "recognizedExpenses": {
              "type": "number"
            },
            "payrollPaid": {
              "type": "number"
            },
            "payrollReceived": {
              "type": "number"
            },
            "balance": {
              "type": "number"
            },
            "payrollIncludedInBalance": {
              "type": "boolean",
              "const": false
            }
          },
          "required": [
            "recognizedIncome",
            "recognizedExpenses",
            "payrollPaid",
            "payrollReceived",
            "balance",
            "payrollIncludedInBalance"
          ],
          "additionalProperties": false
        },
        "contributors": {
          "type": "object",
          "properties": {
            "source": {
              "const": "income_expenses"
            },
            "income": {
              "type": "array",
              "items": {
                "$ref": "#/definitions/__schema1"
              }
            },
            "expenses": {
              "type": "array",
              "items": {
                "$ref": "#/definitions/__schema1"
              }
            },
            "payroll": {
              "type": "array",
              "items": {
                "type": "object",
                "properties": {
                  "name": {
                    "$ref": "#/definitions/__schema2"
                  },
                  "amount": {
                    "$ref": "#/definitions/__schema3"
                  },
                  "isOther": {
                    "$ref": "#/definitions/__schema4"
                  },
                  "direction": {
                    "enum": [
                      "paid",
                      "received"
                    ]
                  }
                },
                "required": [
                  "name",
                  "amount",
                  "isOther",
                  "direction"
                ],
                "additionalProperties": false
              }
            }
          },
          "required": [
            "source",
            "income",
            "expenses",
            "payroll"
          ],
          "additionalProperties": false
        }
      },
      "required": [
        "source",
        "currency",
        "period",
        "accountingBasis",
        "receiptSalesIncluded",
        "totals",
        "contributors"
      ],
      "additionalProperties": false
    },
    "error": {
      "$schema": "http://json-schema.org/draft-07/schema#",
      "type": "object",
      "properties": {
        "code": {
          "enum": [
            "validation_error",
            "unauthenticated",
            "forbidden",
            "payment_required",
            "not_found",
            "method_not_allowed",
            "conflict",
            "idempotency_conflict",
            "operation_in_progress",
            "recovery_required",
            "migration_required",
            "rate_limited",
            "provider_unavailable",
            "internal"
          ]
        },
        "message": {
          "type": "string"
        },
        "details": {
          "type": "object",
          "properties": {
            "document": {
              "type": "object",
              "properties": {
                "documentRef": {
                  "type": "string",
                  "pattern": "^(invoice|withholding|sales_receipt|declaration|tax_compliance_opinion|sales_receipt_refund):.+$"
                },
                "editable": {
                  "type": "boolean"
                }
              },
              "required": [
                "documentRef",
                "editable"
              ],
              "additionalProperties": false
            },
            "issues": {
              "type": "array",
              "items": {
                "type": "object",
                "properties": {
                  "path": {
                    "type": "array",
                    "items": {
                      "anyOf": [
                        {
                          "type": "string"
                        },
                        {
                          "type": "number"
                        }
                      ]
                    }
                  },
                  "message": {
                    "type": "string"
                  },
                  "code": {
                    "type": "string"
                  }
                },
                "required": [
                  "path",
                  "message"
                ],
                "additionalProperties": false
              }
            },
            "retryable": {
              "type": "boolean"
            },
            "retryAfterSeconds": {
              "type": "integer",
              "exclusiveMinimum": 0,
              "maximum": 9007199254740991
            },
            "reason": {
              "type": "string"
            },
            "balanceMinor": {
              "type": "integer",
              "minimum": 0,
              "maximum": 9007199254740991
            },
            "topUpUrl": {
              "type": "string"
            }
          },
          "additionalProperties": false
        }
      },
      "required": [
        "code",
        "message"
      ],
      "additionalProperties": false
    }
  },
  "$schema": "http://json-schema.org/draft-07/schema#",
  "additionalProperties": false,
  "definitions": {
    "__schema0": {
      "type": "string",
      "pattern": "^\\d{4}-\\d{2}$"
    },
    "__schema1": {
      "type": "object",
      "properties": {
        "name": {
          "$ref": "#/definitions/__schema2"
        },
        "amount": {
          "$ref": "#/definitions/__schema3"
        },
        "isOther": {
          "$ref": "#/definitions/__schema4"
        }
      },
      "required": [
        "name",
        "amount",
        "isOther"
      ],
      "additionalProperties": false
    },
    "__schema2": {
      "type": "string"
    },
    "__schema3": {
      "type": "number"
    },
    "__schema4": {
      "type": "boolean"
    }
  },
  "oneOf": [
    {
      "required": [
        "data"
      ]
    },
    {
      "required": [
        "error"
      ]
    }
  ]
}
```

## Related tools

- [`get_sales_receipt_summary`](/docs/en/mcp/tools/get_sales_receipt_summary.md) — **Get sales receipt summary**: Summarize sales recorded as Exac receipts for one business day. Use this for 'how much did I sell?'. It includes receipts later invoiced and receipts never invoiced, and never adds CFDI totals separately. Top customers, products, and locations rank the date's calendar month.

- [`get_payroll_summary`](/docs/en/mcp/tools/get_payroll_summary.md) — **Get payroll summary**: Summarize the payroll issued today, over the last 7 days, or this calendar month, ending on the organization's current day. The total is valid issued Type N payroll receipts on their CFDI date before deductions (their subtotal: perceptions plus other payments), with the receipt count. net reached employees and isrWithheld was withheld as ISR; the rest went to other deductions (IMSS, Infonavit, loans). isrPayment is the payroll ISR of the next monthly payment. Employees rank the calendar month. It is not employer cost: IMSS contributions and state payroll tax (ISN) are excluded.

- [`get_tax_summary`](/docs/en/mcp/tools/get_tax_summary.md) — **Get tax summary**: Get authoritative taxes declared, paid, and pending for a fiscal year or month. Tax amounts come only from parsed declarations; CFDI contributor context is informational and never affects tax totals. If declarations are unavailable, tax totals are null rather than estimated.

## Related workflow

[See the canonical workflows in the introduction](/docs/en.md)

## Equivalent REST operations

- [`GET /v1/reports/income-expenses`](/docs/en/api/tax-reports/reports/get-income-expenses-report.md)

Complete documentation: https://exac.mx/docs/en.md
Agent documentation index: https://exac.mx/docs/en/llms.txt