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How will the distribution and delivery of goods and food be taxed in Mexico City?

When should digital platforms pay it?


On December 15, 2021, the Mexico City Congress approved a tax bill so that individuals or entities that operate, use and / or administer applications and / or computer platforms for control, programming and / or geolocation on fixed or mobile devices, through which users can contract the delivery of packages, food, provisions or any type of merchandise to be delivered in the Mexico City area, pay a monthly tax for the use and exploitation of the infrastructure of Mexico City.

Such digital platforms should pay 2% for the monthly collection of operations before taxes for each delivery made, which should be paid on or before the 15th  of the following month, disclosing the number of deliveries in such period.

At Congress discussions, the provision was modified to clarify that this tax should not be included in the total cost paid by the user, nor be charged to third party bidders or any other third party who delivers packages, food, provisions, or any type of goods. These new rules imply a direct tax on digital platforms and not on the consumer.

More than 130 countries, including Mexico, recently agreed at the OECD to set digital taxes only in a consensual manner or, otherwise, to annul them before the next entry into force of the Pillar 1 of that body.

At KPMG we will be attentive to analyze together with you the possible effects of this regulation for your business, as well as potential revisions of the reform.

We remind you that the Partners and lawyers of the Firm's Corporate Legal Practice are more than willing to work together with you to support you in analysing the impact of this criterion on your company's operations, as well as in any regularization activity.

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