Fiscal Incentive Decrees for the Northern and Southern Border Region (RMF 2025)
This article refers to the decrees published in the DOF on December 31, 2018 for the northern border region and on December 30, 2020 for the southern border region, with subsequent modifications. The SAT has published the Miscellaneous Resolution...
Authorized Transfers to Receive Deductible Donations in Mexico
In Mexico, the Income Tax Law (LISR) establishes the criteria and specific activities that allow non-profit organizations to receive tax-deductible donations for those who grant them. This tax benefit is essential to promote...
ISR in Digital Platforms: What You Should Know if You Sell or Provide Services Online
The digital age has transformed the way we work and do business. Platforms such as Uber, Airbnb, Mercado Libre, Rappi and many others allow millions of individuals in Mexico to sell goods or provide services over the Internet. However, the digital age has transformed the way we work and do business.
Agreement between Mexico and Spain to avoid double taxation
The Convention between the United Mexican States and the Kingdom of Spain to Avoid Double Taxation in the Area of Income and Property Taxes and to Prevent Tax Fraud and Evasion is an international agreement signed with the purpose of regulating the...