{"id":4127,"date":"2024-12-16T22:07:34","date_gmt":"2024-12-17T04:07:34","guid":{"rendered":"https:\/\/q1dapyf5zv.onrocket.site\/?p=4127"},"modified":"2024-12-16T22:07:37","modified_gmt":"2024-12-17T04:07:37","slug":"isr-en-plataformas-digitales-lo-que-debes-saber-si-vendes-o-prestas-servicios-en-linea","status":"publish","type":"post","link":"https:\/\/taxid.mx\/english\/isr-en-plataformas-digitales-lo-que-debes-saber-si-vendes-o-prestas-servicios-en-linea\/","title":{"rendered":"ISR in Digital Platforms: What You Should Know if You Sell or Provide Services Online"},"content":{"rendered":"

The digital age has transformed the way we work and do business. Platforms like Uber, Airbnb, Mercado Libre, Rappi and many others allow millions of individuals in Mexico to alienate assets<\/strong> either provide services<\/strong> through Internet<\/strong>However, this convenience also brings with it significant tax obligations.<\/p>\n\n\n\n

In this article I explain to you in a clear and simple way How the ISR works for individuals who operate through digital platforms<\/strong>, the applicable withholding rates and the options you have as a taxpayer.<\/p>\n\n\n\n

Who is required to pay income tax on digital platforms?<\/h3>\n\n\n\n

According to the Income Tax Law (LISR)<\/strong>, the Physical persons<\/strong> with business activity that sell goods<\/strong> either provide services<\/strong> through digital platforms they must comply with the payment of the ISR.<\/p>\n\n\n\n

Digital platforms act as retainers<\/strong> of this tax and they must deduct it from your income before paying you.<\/p>\n\n\n\n

What income tax withholding rates apply?<\/h3>\n\n\n\n

The ISR is withheld according to the type of activity carried out and the percentage varies as follows:<\/p>\n\n\n\n

    \n
  1. 2.1%<\/strong> \u2192 Passenger transportation and goods delivery services.<\/li>\n\n\n\n
  2. 4%<\/strong> \u2192 Hosting services (Airbnb, for example).<\/li>\n\n\n\n
  3. 1%<\/strong> \u2192 Sale of goods or provision of services (Mercado Libre, Fiverr, etc.).<\/li>\n<\/ol>\n\n\n\n

    Important<\/strong>: Withholding applies on total income<\/strong> received through the platform, excluding VAT.<\/p>\n\n\n\n

    Final payment option for income less than $300,000<\/h3>\n\n\n\n

    If your income annual<\/strong> do not exceed the $300,000 pesos<\/strong>, you can choose to consider the ISR withholdings<\/strong> What does the platform do to you? final payments<\/strong>.<\/p>\n\n\n\n

    What does this option entail?<\/strong><\/p>\n\n\n\n

      \n
    1. You won't be able to do it deductions<\/strong> related to the activities carried out on the platform.<\/li>\n\n\n\n
    2. You must keep the CFDI<\/strong> issued by the platform that verifies your income and tax withholding.<\/li>\n\n\n\n
    3. If you receive payments in a form independent<\/strong> (outside the platform), you must issue your own tax receipts.<\/li>\n<\/ol>\n\n\n\n

      How to apply?<\/h3>\n\n\n\n

      You must send a notice to the SAT<\/strong> within the 30 days<\/strong> after you receive your first income through digital platforms. Once this option is presented, it will be irrevocable<\/strong> during 5 years<\/strong>.<\/p>\n\n\n\n

      Obligations of digital platforms<\/h3>\n\n\n\n

      Platforms, both Mexican and foreign, have the obligation to:<\/p>\n\n\n\n

        \n
      1. Issue tax receipts to taxpayers for the withholdings made.<\/li>\n\n\n\n
      2. Withhold and pay the ISR to the SAT no later than the 17th<\/strong> of the following month.<\/li>\n\n\n\n
      3. Keep documentation of the withholdings made.<\/li>\n<\/ol>\n\n\n\n

        If the taxpayer does not provide his RFC<\/strong>, the platform will retain the 20%<\/strong> of ISR on their income.<\/p>\n\n\n\n

        Penalties for non-compliance<\/h3>\n\n\n\n

        Foreign platforms that do not retain or pay ISR during three consecutive months<\/strong> will face penalties such as:<\/p>\n\n\n\n

          \n
        • Temporary blocking of digital services in Mexico.<\/li>\n\n\n\n
        • Fines according to the Federal Tax Code<\/strong>.<\/li>\n<\/ul>\n\n\n\n

          Conclusion<\/h3>\n\n\n\n

          If you are a natural person who offers services or sells goods through digital platforms, it is essential that you understand your tax obligations<\/strong> and the applicable income tax rates.<\/p>\n\n\n\n

          In addition, if your income is less than $300,000 annually, you can take advantage of the option of final payment<\/strong>, simplifying your administrative burden.<\/p>\n\n\n\n

          Transparency and compliance with your tax responsibilities not only avoid fines and problems with the SAT, but also allow you to keep a solid and compliant digital business<\/strong>.<\/p>\n\n\n\n

          Do you have questions about how to comply with these tax provisions? Tax ID Mexico<\/strong> We are ready to advise you and help you meet your tax obligations in the digital world!<\/p>\n<\/span>","protected":false},"excerpt":{"rendered":"

          The digital age has transformed the way we work and do business. Platforms like Uber, Airbnb, Mercado Libre, Rappi and many others allow millions of individuals in Mexico to sell goods or provide services over the Internet. However, this convenience also entails important tax obligations. In this article I explain [\u2026]<\/p>","protected":false},"author":5,"featured_media":4128,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[14,16,13],"tags":[506,505,509,508,507],"class_list":["post-4127","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-emprendimiento","category-impuestos","category-ventas-en-linea","tag-amazon-impuestos","tag-isr-plataformas","tag-mercado-libre-impuestos","tag-retencion-plataformas-digitales","tag-uber-impuestos"],"yoast_head":"\nISR Plataformas Digitales: AMAZON, ABNB, SPOTIFY Y MAS...<\/title>\n<meta name=\"description\" content=\"Si obtienes ingresos derivados de plataformas digitales como: Amazon, Mercado Libre, ABNB, entre otras este articulo es de tu inter\u00e9s.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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