ARTICLE 94. Income assimilated to salaries
A last paragraph is added to this article to establish an income cap of 75 million pesos, so that natural persons can assimilate the income provided for in sections IV, V and VI of article 94 of the Income Tax Law, which refer to the following:
IV. The fees paid predominantly to a borrower,
V. Income from the provision of independent personal services when the person receiving the payment communicates in writing to the borrower that he exercises the option of assimilated to salaries.
SAW. Income from business activities when the person receiving the payment communicates in writing to the person making the payment that they exercise the option of assimilated to salaries.
It also indicates that in case the income exceeds the limit, the natural persons who receive them must pay the respective tax in the terms of the corresponding chapter in accordance with the provisions of Title IV as of the month following the date on which such income exceed 75 million pesos. The natural persons who are in this case, must communicate this situation in writing to the borrowers or the persons who make the payments, for which the provisions of the general rules issued by the SAT will be followed.