This article refers to the decrees published in the DOF on December 31, 2018 for the northern border region and the December 30, 2020 for the southern border region, with subsequent modifications.
The SAT has published the Miscellaneous Tax Resolution 2025, so we have prepared a Summary of Chapter 11.9 of said resolution regarding the tax incentives for the Northern and Southern Border Region, which is presented below:
1. Registration and Registry of Beneficiaries (ISR and VAT)
- Taxpayers must submit registration notices in the Registry of Beneficiaries of Tax Incentives in the northern or southern border regions.
- If non-compliance with the requirements is detected, the taxpayer may submit a new notice within the legal period.
2. Application of the VAT Incentive
- To qualify for the VAT tax incentive, it is necessary to submit a specific notice.
- The stimulus applies a reduced rate (8%) reflected as "VAT Credit applied from 50%" in the CFDI.
- Certification providers will validate that those who issue CFDI with this option have submitted the corresponding notice.
3. Real-Time Verification
- The tax authority can carry out real-time verifications at tax addresses or electronically.
- Taxpayers must cooperate by providing information and authorizing home visits.
- If non-compliance is detected, the SAT may withdraw the benefit and request corrections in the tax returns.
4. Income and Operations Requirements
- Taxpayers must demonstrate that at least 90% of their total income comes from operations carried out in the border region.
- Statements and working papers must support this percentage.
5. Documentation to Verify Requirements
- Documents such as: must be retained and provided:
- Financial statements.
- Proof of purchase of goods.
- Information on contracted personnel.
- Documentation of assets, furniture and machinery used in the region.
6. Exclusion Rules
- Benefits do not apply to activities related to intangible assets or digital commerce.
- They can also be lost if tax credits are not applied correctly in returns.
7. Compatible Stimuli
- The ISR stimulus can be applied together with specific benefits, such as:
- Hiring people with disabilities or older adults.
- Some incentives related to housing and construction.
- Tax benefits on IEPS applicable to fuels.
8. Simplified Trust Regime (RESICO)
- Taxpayers under RESICO cannot apply these incentives to income for which they pay taxes under this regime.
Conclusions
The application of fiscal stimulus for the northern and southern borders can be an excellent tool to optimize your company's tax burdens as long as the established requirements are met.
If you require more information, do not hesitate to contact TAX ID Mexico.
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