Retentions for Services in Electronic Platforms

If you are a natural person and you receive income from the sale of goods or the provision of services through electronic platforms, you may consider as final payment any withholding tax from you, provided that the following conditions are met:

• When only the use of the electronic platforms is obtained and that in the immediate previous year have not exceeded the amount of three hundred thousand pesos.
• When, in addition to the income from the use of electronic platforms, you receive income from wages and salaries, which are assimilated to wages, interest or income under the tax incorporation regime.
• Natural persons may not make deductions corresponding to activities carried out through electronic platforms.
• They shall retain the CFDI s, provided by the electronic platform, to protect the revenue actually collected and the deductions made.
• If the provision of services or the disposal of goods is carried out independently from that of electronic platforms, tax vouchers justifying the income received shall be issued.
• Natural persons must submit to the Tax Administration Service a notice stating why the withholding tax should be considered as definitive, this notice must be received within 30 days of the day in which the taxpayer receives his first payment for the activities carried out on the electronic platforms.

If your business depends on electronic platforms we invite you to come to us, in Bandala | Díaz | García we can help you with the management of your business, as well as advise you on your tax obligations. We also invite you to know our social networks where you can keep informed with relevant news that can be of help.