2024-07-10 05:22:29
The increase in the use of digital services in the country of platforms of streaming as Netflix, Prime Video o Disney Plustransportation as Uber y Didi and even lodging like AirBnB They have managed to strengthen the public coffers with nearly 15 billion pesos in the first half of the year.
From January to June 2024, Mexico obtained 15 billion 785 million 79 thousand 281 pesos, according to the Tax Administration Service (SAT). Users in Mexico of Spotify, Apple Music, Amazon y Free market Among other applications of different uses, they pay a Value Added Tax (VAT) or an Income Tax (ISR) that has generated profits for the collection systems of the Public Treasury.
Only in the concept of Value Added Tax (VAT) for the provision of digital services, the SAT obtained 7,488 million pesos in the first six months of the year, 50% of the amount collected.
And as of June 2020, 16% is charged IVA These are considered services that offer compensation and are provided through applications or content in digital format via the Internet or another network.
They may not even require intervention. humana; that is, they can be automated.
Digital services subject to IVA They are land transportation of passengers, food delivery, delivery of goods (that are not prepared foods), accommodation, trade in goods, dating sites, tests and exercises.
In the case of taxi drivers using applications (which are also a digital service) and who even have to register with their RFC in the digital services regime, our country collected, according to information obtained by this newspaper, close to 37 billion pesos.
The SAT noted that in the sum of all the different digital services and contributions, Mexico has 100 thousand 417 taxpayers.
In this regard, Roberto Colín Mosqueda, member of the Technical Tax Commission of the College of AccountantsHe added that digital service providers, even if they are not in the country, have the obligation to submit information returns and deliver the withheld taxes to the SAT.
People or companies in this regime, depending on their situation, he said, must register with the RFC, designate a tax residence, and comply with all established tax provisions.
He explained that the retention rates in the case of Applications of passengers or delivery of goods is 2.5%, on lodging 4% and on goods and services the rate is 1%.
Colin Mosqueda He recommended that Uber and Didi operators stop providing services and notify the tax authorities to avoid problems with their tax payments later on.
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2024-07-10 05:22:29