We know that the SAT It is a difficult topic to understand and very complicated to manage…or not? And we know that the expenses you make for your car are constant and very heavy.
So here we are going to tell you, how to pay for gasoline so you can deduct it before the SAT?
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We will tell you which expenses are deductible, so that you are more likely to be able to reduce them.
- Medical expenses.
- Donations. To do this, you must verify that the beneficiary institution is registered with the SAT and issue a CFDI for donations.
- Tuition fees at private educational institutions.
- Expenses of school transport.
- Mortgage loan expenses.
Here we will focus on Gasoline
According to the SAT portal, the requirements To deduct the fuel or gasoline from your car are the following:
1. What are the requirements to make fuel consumption deductible?
2. How should I pay for fuel consumption so that it is deductible?
Regardless of the amount of your purchase, you must pay with any of the following methods:
Credit, debit or service card
Electronic transfer of funds from your accounts opened in institutions that make up the financial system and the entities authorized for this purpose by the Bank of Mexico
Check made out to your bank account
Electronic wallet authorized by the SAT*
If you pay in cash, it is not deductible even if you obtain the electronic invoice, unless the transactions are carried out in rural areas that do not have financial services and you obtain authorization from the SAT, in addition to the electronic invoice issued by the selling service station.
3. What proof do I need to obtain in order to deduct fuel consumption?
If you pay with a credit card, debit card, or service card, by transfer of funds, or by personal check, you must obtain the electronic invoice issued by the service station that sold the fuel.
If you make the payment with an electronic wallet authorized by the SAT*, the expenditure can be verified with the electronic invoice containing the fuel account statement supplement for electronic wallets issued by the authorized issuer of the electronic wallet.
4. Facility for the deduction of fuels “Electronic wallet authorized for the acquisition of fuels”
When the taxpayer pays with an electronic wallet authorized by the SAT, the electronic invoice containing the fuel account statement supplement for electronic wallets authorized by the SAT issued by authorized issuers will be accepted as a valid tax receipt.
5. When payment methods other than checks are used, can they be made through a third party?
Yes, as long as the funds to make the payment are transferred to the third party from accounts opened in the name of the taxpayer in institutions that make up the financial system and the entities authorized for this purpose by the Bank of Mexico, or the taxpayer issues a check payable to the third party.
6. If you pay for fuel using electronic transfer, what type of transaction is recorded on the electronic invoice?
It is recorded as an electronic funds transfer, or you can enter the expression NA or any other similar expression instead of the payment method.
7. Do the guidelines for gasoline apply to diesel?
Diesel, like gasoline, is a fuel for maritime and land vehicles, so the same guidelines for its deduction apply.
8. Is the authorized issuer of electronic fuel wallets obliged to issue a receipt to the service station for the reimbursement corresponding to the sale of fuel through electronic wallets?
Yes, the issuer must issue an Electronic Expenditure Invoice with a fuel consumption supplement.
9.- What is the purpose of the electronic invoice for expenses with a fuel consumption supplement issued by the authorized issuer of electronic fuel wallets to the transferring service station?
In order for the service station to have control over fuel sales made to authorized electronic wallet users, the electronic invoice of expenses and the fuel consumption supplement must be kept by the service station as part of its accounting in terms of article 28 of the Federal Tax Code.
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2024-08-17 21:51:32