The changes consist in that the digital platforms will make a tax withholding to the users, who through these platforms obtain income. In the case of Airbnb, withholding is made to those who offer accommodation space or an experience through the platform, and charge for it, reports information from Fiscalia.com for Airbnb users.
The platforms can also share information from their users with the Mexican tax authority, strengthening the objective of detecting fiscal discrepancies between what taxpayers declare they have in income and what they spend, explained the IMCP specialist.
“For the SAT, not paying or not declaring your income correctly is tax evasion. Before it was thought, I am going to open a bank account for this income and it will not be audited, but they are all audited and the tax authority has information on all of us, so it is important that all people who receive income from platforms,” Grajeda commented.
Obligations
1.- To be in the Digital Platforms Regime and comply with your tax obligations, you must register in the RFC of the SAT as a natural person with business or professional activity.
2.- Then you must register your RFC in your Airbnb account. The platform will withhold some taxes from you, and this does not delimit you from complying with your tax obligations such as keeping accounts and issuing invoices or CFDI.
3.- The taxes that you will pay are the ISR, which will depend on the amount of profits you obtain: the higher the profit, the higher the tax. The maximum charge is 35%. You must also pay VAT, which corresponds to 16% of the price of the accommodation, and is paid by the guest. And the ISH varies according to each entity, it goes from 2% to 5%.
4.- Withholdings. Airbnb makes a monthly ISR withholding of 4% of your income if you offer the hosting service. If you do not provide your RFC to the platform, they will withhold 20% of your income.
It also withholds half of the VAT, that is, 8% general, if you do not provide your RFC they will withhold 16%. These withholdings can be subtracted from the taxes resulting from the month or considered as final payment to the tax authority.
In addition, Airbnb already charges ISH and pays it directly to the local tax office, if you are in CDMX, Quintana Roo, State of Mexico, Baja California, Baja California Sur, Yucatán, Oaxaca and Sinaloa.
5.- Tax withholding is not applied to legal entities; however, your information may be shared with the tax authorities if they so authorize it.
6.- Airbnb hosts must present their respective ISR and VAT declarations each month. They are also required to file an annual income tax return, except for those who choose to consider these withholdings as their final tax payment, or in which case they are not required to file an annual return, or are not required to include this income in their return. annual.
7.- In this regime, you have the obligation to issue invoices for all the income obtained, as well as to deliver the invoices to the guests or clients who request them.
8.- Another obligation is to keep accounts and send information about it on a monthly basis. There are some facilities for certain taxpayers that exempt them from this obligation. Each case must be evaluated individually in light of the applicable regulations.
9.- You can deduct expenses such as painting, repairs, gas, electricity and water.
