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  • New SAT criterion on lodging services through technology platforms (Income Tax and VAT).

    On August 21st, 2019 the Mexican tax authority published the first amendment resolution to the Miscellaneous Tax Resolution (MTR) for 2019, which includes amendments to Exhibit 3 thereof titled “Non-mandatory Criterion of Tax Provisions”; as part of these amendments, criterion number 41 was added to the Income Tax Act, titled “Lodging Services through technology platforms. These are subject to payment of Income Tax” and criterion number 10 of the Value Added Tax Act, titled: “Real estate used for lodging, through environmental platforms.”

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  • Establishing a business in Mexico under the pure Contract Manufacturer (Maquiladora) scheme.

    Companies interested in opening a business in Mexico may do so under several options, for example: creating a legal entity whereby they can market a product and/or manufacture it for sale in domestic territory, however, if the intent is only to manufacture a product to sell it outside the country, establishing a company under the modality Contract Manufacturing company (Maquiladora) in term

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  • First amendment resolution to the miscellaneous tax resolution for 2019 and exhibits 1 and 1-A

    On August 20th, 2019, the “First Amendment Resolution to the Miscellaneous Tax Resolution for 2019 and its exhibits 1 and 1-A” were published in the Federal Official Gazette. The most important items are summarized below:

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  • Disclosure of Reportable Schemes

    One of the proposals contained in the Economic Package for 2020, which the Secretariat of Finance and Public Credit presented to the Congress of the Union on September 8, 2019, is a new regime for the disclosure of reportable schemes in Mexico regarding issues that tax authorities have identified as risk areas.

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