If you travel abroad for work reasons, you can make them deductible as long as they comply with the provisions of the Income Tax Law. Here we explain the requirements that you must meet for your expenses abroad to be considered deductible.
As stipulated in article 28 of the ISR law regarding travel expenses, in the case of expenses destined for food, they will be deductible up to an amount that does not exceed $750.00 per day per beneficiary in national territory and for an amount of $1,500.00 abroad, in case you do not have a tax receipt for the expense related to food, it will be enough to have the tax receipt referring to the transportation of the trip, so that this option can be used, the food must be paid with the card of credit of the person who made the trip.
Expenses destined for the temporary use or enjoyment of automobiles will be deductible up to an amount that does not exceed $850.00 daily both for national territory, as well as abroad.
Expenses for lodging will be deductible up to an amount that does not exceed $3,850.00 per day abroad (there is only limit abroad).
It is important to point out that they must have a tax receipt which contains the following data according to rule 2.7.1.14 of the RMF for 2022:
- Name, denomination or business name, address and, where appropriate, tax identification number, or its equivalent, of the person who issues it.
- Place and date of issue.
- Key in the RFC of the person in favor of whom it is issued and, name, denomination or trade name of said person.
- The quantity, unit of measure and key of the goods or merchandise or description of the service of the use or enjoyment that they cover, these data will be recorded in the digital tax receipts online using the catalogs included in the technological specifications referred to in section VI of article 29 of this code.
- Unit value consigned in number and total amount consigned in number or letter.
- In the case of the alienation of goods or the granting of their temporary use or enjoyment, the amount of the taxes withheld, as well as the taxes transferred, itemizing each one of the corresponding tax rates.
At TAX ID México we specialize in advising companies with international operations.
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