Mexico: Payroll tax relief, restaurants in Mexico City (COVID-19)
Mexico: Payroll tax relief, restaurants in Mexico City
Certain restaurant businesses in Mexico City are eligible for payroll tax relief—a measure in response to the economic effects of the coronavirus (COVID-19) pandemic.
A resolution provides relief from 100% of the payroll tax during January 2021 for eligible restaurants that:
- Demonstrate in their January 2021 monthly declaration that they retained or increased their workforce when compared against the number of workers declared in December 2020, and
- Provide restaurant services even if not their main activity, as long as they offer for sale food prepared for consumption on the premises (the payroll tax relief applies exclusively to employees who work within the restaurant service)
The related payroll tax return must be timely filed during the period 1 - 17 February 2021.
Read a February 2021 report (Spanish) prepared by the KPMG member firm in Mexico
© 2023 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.
For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.