Warm-up and obstacles
Heading to the World Cup, the federations begin to warm up, advising themselves on compliance related to the ISR in each host country. The path has challenges and obstacles in Mexico.
The payment of the ISR will be proportional to the matches in which foreign players participate in Mexico, for example, if a team plays two matches in the United States and two in Mexico, and a player is paid “so to say”, 100,000 pesos for the four matches, he will only pay the rate of 25% to 50,000 pesos, detailed De los Santos Valero of the IMCP.
Meanwhile, Mexican players residing in their country will pay the ISR, which can reach up to 35% according to the level of their earnings, for the total of their income in the year, including the earnings they may have from working in the United States or Canada, since if they are registered in the RFC they must find out and pay the ISR, regardless of the location of the source of wealth, according to information from the College of Public Accountants of Mexico (CCPM). To avoid double taxation there is an agreement on this matter between both countries.
The last condition regarding double payment may also apply to players of another nationality, depending on the treaties, in this matter, that their country of residence is with Mexico, detailed the member of the IMCP.
According to FIFA, among the federations that will play in the Mexican host cities, the following stand out: Mexico and South Africa; Colombia and Uzbekistan; South Korea and Denmark, the Republic of North Macedonia, Ireland or the Czech Republic; Uruguay and Spain. New Caledonia, Jamaica or Democratic Republic of the Congo. Tunisia and Ukraine, Sweden, Poland or Albania. Also Japan.
Of the host countries that will participate in the World Cup, Mexico has agreements to avoid double taxation and to exchange tax information with: the United States and Canada. For the main purpose, it has them with South Africa, Colombia, Korea, Denmark, Ireland, Czech Republic, Uruguay, Spain, Jamaica, Ukraine, Sweden, Poland and Japan, details information from the Tax Administration Service (SAT).
