This October 9 (2025), the country’s highest court will have to resolve a very important “hot potato” for the digital economy in Mexico.
The Supreme Court of Justice of the Nation will review the constitutionality of the “exploitation” that seeks to collect higher taxes from digital platforms.
The Alliance In Mexico, which includes technology companies such as Cabify, DiDi, Rappi, Uber, Lalamove and Messengers Urbanos, calls on the Supreme Court of Justice of the Nation to reject the 2% tax on digital platforms.
Advantage or tax?
It was Claudia Sheinbaum, then Head of Government of Mexico City, who implemented this tax, as a local measure, in the Tax Code of Mexico City, in its article 307 TER.
Its objective is to tax platforms that facilitate the delivery of goods, food or packages such as Uber Eats, Rappi, Didi Food or DiDi.
The argument is that it is a “use” due to the intensive use of the city’s road and urban infrastructure.
It is not a generalized federal tax. This year there were discussions and reforms related to digital platforms at the national level, but they focused on the 16% Value Added Tax (VAT) for foreign sales.
Litigation, the context
The Supreme Court of Justice of the Nation, in June of this year, declared this charge unconstitutional.
It determined that it is not a legitimate use, but rather a disguised tax that invades federal powers.
The Mexico City government, headed by Clara Brugada, has not eliminated the tax. However, its application is suspended.
At the time, the capital government, headed by Sheinbaum, was based on three arguments in favor of the tax: compensation for the use of public infrastructure; tax equity and collection for public services; and its nature as a temporary and focused measure to balance the tax burden between local and foreign companies.
The arguments against it, from the platforms themselves, business associations, independent distributors and opposition legislators, point to unconstitutionality and double taxation; the impact on users and the local economy; the lack of proportionality and effectiveness.
The delivery workers filed appeals with the complaint that the cost falls on them, not on the platforms.
The Court declared the fee unconstitutional with a vote of 3-1.
Now, the reconstituted Court will review the constitutionality of the lien.
They ask to reject the tax
The Alliance In Mexico warns that declaring this tax constitutional would affect the income of hundreds of thousands of families who depend on the platforms for self-employment, the organization warns.
It would have a significant and regressive impact on the platform ecosystem on which thousands of people depend, provides discriminatory tax treatment with respect to other similar service providers and calls into question Mexico’s compliance with its international trade commitments, particularly those of the Treaty between Mexico, the United States and Canada (T-MEC).
In terms of its economic impact, this measure will have a negative effect that goes beyond digital platforms.
It will also affect communities of delivery people, small and medium-sized businesses that largely depend on this type of delivery, and the millions of consumers who use this type of services daily.
The digital economy is today a fundamental factor in economic growth and development opportunities and is the economic expression of the environment of innovation and inclusion that is generated with technology.
A tax like the one proposed in the Tax Code of Mexico City is a barrier to growth and a disincentive to innovation, in addition to generating a worrying systemic effect in other states.
How will the new Court vote? Will you vote in favor of supervision with the approval of the 2% tax on the operation of digital platforms in the country?
Or will you vote in favor of the development of the digital economy in Mexico and the undeniable and powerful economic impact it has on microentrepreneurs and the new form of employment generated by digital platforms?
It will be a litmus test for the Supreme Court of Justice of the Nation, at a time when it is being observed with a magnifying glass, by locals and strangers. We will see.
