Mexico: Agreement for collection of lodging taxes (Nuevo Leon)

An agreement that establishes general rules for collection of lodging taxes between tax authorities and intermediaries

Agreement for collection of lodging taxes

The Secretary of Finance and General Treasury of the State of Nuevo León on 4 August 2023, published an agreement that establishes the general rules for the collection of lodging taxes between the tax authorities and intermediaries or facilitators, whether natural or legal persons.

When a natural or legal person, in their capacity as intermediary or facilitator, is involved in the collection of payments for lodging services, and only in the event that the tax for such services is collected through said person, they must remit payment to the tax authorities under the following procedures:

  • Registration, cancellation or modification in the State Taxpayer Registry (REC)
  • Presentation of declarations, payment of the tax and obtaining the corresponding payment receipts

These rules are issued as an administrative facility to exercise timely collection of lodging taxes in Nuevo León.

Tax compliance

When natural or legal persons intervene in any way in the collection of expenditures for lodging services, and provided that the corresponding tax is covered through them, they must submit the declaration and payment to the tax authority on a monthly basis no later than 17th day of the month following the month in which the lodging tax was collected on the Virtual Treasury page.

Effective date

The agreement becomes effective the day after its publication in the official newspaper of Nuevo León and will expire on 31 December 2023, unless extended.

Read an August 2023 report (Spanish) prepared by the KPMG member firm in Mexico


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